Required Supplementary Information
As of and for the Years Ended September 30, 2005 and 2004
REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Resources by Major Budgetary Accounts
In the following table, NSF budgetary information for the fiscal years ended September 30, 2005
and 2004, as presented in the Statement of Budgetary Resources, is disaggregated for each of
NSF’s major budgetary accounts.
III-51
Required Supplementary Information
Combining Statement of Budgetary Resources
Research
and
Related
Education
2005
(Amounts in Thousands)
Major
OIG,
Research
S&E, and
Special and
Equipment
NSB
Donated
Total
Budgetary Resources
Budget Authority:
Appropriations Received
$
Net Transfers
Unobligated Balances - Beginning of Period
Spending Authority from Offsetting Collections:
Earned:
Collected
Receivable from Federal Sources
Change in Unfilled Customer Orders:
Advance Received
Without Advance from Federal Sources
Spending Authority Subtotal
Recoveries of Prior Year Obligations
Permanently Not Available
4,254,593
9,420
58,948
848,207
32,768
175,050
37,124
239,110
250
7,564
114,840
42,740
98,848
11,847
10,618
146
-
5,050
(44)
1
-
114,517
11,949
(2,463)
(10,070)
98,162
27,517
(55,103)
(5,777)
3,692
8,679
11,192
(18,743)
49
(1,400)
5,006
1,790
(3,149)
1
2,962
-
(8,240)
(6,378)
111,848
43,510
(78,395)
$
4,393,537
882,103
210,823
250,571
160,543
$
5,897,577
$
4,238,499
98,225
4,336,724
844,210
8,661
852,871
165,141
165,141
237,954
4,956
242,910
56,257
56,257
$
5,542,061
111,842
5,653,903
6,613
50,200
402
28,830
45,633
49
1,416
6,245
101,467
2,819
$
4,393,537
882,103
210,823
250,571
160,543
$
Net Obligated Balance - Beginning of Period
Net Obligated Balance - End of Period
Accounts Receivable
Unfilled Customer Orders from Federal Sources
Undelivered Orders
Accounts Payable
$
Total Net Obligated Balance - End of Period
5,317,711
1,618,039
219,704
48,931
(33,589)
(96,736)
5,333,904
265,308
5,468,887
(2,071)
(7,117)
1,504,358
52,071
1,547,241
201,285
9,988
211,273
(165)
(5)
35,437
17,048
52,315
158,331
(7,536)
150,795
Outlays
Disbursements
Collections
Subtotal
Less: Offsetting Receipts
Net Outlays
4,156,256
(96,385)
4,059,871
4,059,871
908,639
(4,841)
903,798
903,798
173,522
173,522
173,522
237,778
(5,050)
232,728
232,728
62,425
(1)
62,424
31,164
31,260
Total Budgetary Resources
$
5,631,800
9,670
179,144
Status of Budgetary Resources
Obligations Incurred:
Direct
Reimbursable
Total Obligations Incurred
Unobligated Balances:
Apportioned
Unobligated Balances Not Available
Total Status of Budgetary Resources
155,531
88,143
$
5,897,577
$
7,364,308
$
(35,825)
(103,858)
7,233,315
336,879
7,430,511
Relationship of Obligations to Outlays
$
$
III-52
159,923
$
$
5,538,620
(106,277)
5,432,343
31,164
5,401,179
Required Supplementary Information
As of and for the Years Ended September 30, 2005 and 2004
Combining Statement of Budgetary Resources
2004
(Amounts in Thousands)
Major
OIG,
Research
S&E, and
Equipment
NSB
Research
and
Related
Education
4,276,600
10,989
82,985
944,550
41,979
155,900
66,108
233,900
261
4,381
24,507
102,915
74,296
4,607
10,996
1,305
-
4,955
(283)
-
90,247
5,629
(10,647)
33,911
102,167
38,864
(43,707)
(7,875)
66
4,492
17,285
(20,357)
(920)
(2)
4,670
2,736
(2,725)
2,283
-
(18,522)
33,975
111,329
61,168
(67,709)
$
4,467,898
987,949
221,088
243,223
129,705
$
6,049,863
$
4,306,488
102,462
4,408,950
950,679
4,502
955,181
183,964
183,964
231,058
4,601
235,659
86,965
86,965
$
5,759,154
111,565
5,870,719
4,351
54,597
1,406
31,362
37,124
-
2,921
4,643
39,428
3,312
$
4,467,898
987,949
221,088
243,223
129,705
$
6,049,863
$
Net Obligated Balance - Beginning of Period
Net Obligated Balance - End of Period
Accounts Receivable
Unfilled Customer Orders from Federal Sources
Undelivered Orders
Accounts Payable
$
Total Net Obligated Balance - End of Period
4,855,623
1,528,165
198,482
36,349
165,590
$
6,784,209
(21,741)
(106,805)
5,171,697
274,560
5,317,711
(1,925)
(3,426)
1,568,165
55,225
1,618,039
209,444
10,260
219,704
(209)
(5)
34,621
14,524
48,931
164,750
(4,827)
159,923
$
(23,875)
(110,236)
7,148,677
349,742
7,364,308
Outlays
Disbursements
Collections
Subtotal
Less: Offsetting Receipts
Net Outlays
3,869,480
(63,649)
3,805,831
3,805,831
846,651
(3,121)
843,530
843,530
162,743
162,743
162,743
220,624
(4,955)
215,669
215,669
90,349
90,349
23,938
66,411
Special and
Donated
Total
Budgetary Resources
Budget Authority:
Appropriations Received
$
Net Transfers
Unobligated Balances - Beginning of Period
Spending Authority from Offsetting Collections:
Earned:
Collected
Receivable from Federal Sources
Change in Unfilled Customer Orders:
Advance Received
Without Advance from Federal Sources
Spending Authority Subtotal
Recoveries of Prior Year Obligations
Permanently Not Available
Total Budgetary Resources
$
5,635,457
11,250
298,368
Status of Budgetary Resources
Obligations Incurred:
Direct
Reimbursable
Total Obligations Incurred
Unobligated Balances:
Apportioned
Unobligated Balances Not Available
Total Status of Budgetary Resources
85,230
93,914
Relationship of Obligations to Outlays
$
$
III-53
$
$
5,189,847
(71,725)
5,118,122
23,938
5,094,184
Required Supplementary Information
III-54
Required Supplementary Information
As of and for the Years Ended September 30, 2005 and 2004
REQUIRED SUPPLEMENTARY INFORMATION
Intragovernmental Balances and Deferred Maintenance
(Unaudited)
III-55
Required Supplementary Information
Intragovernmental Assets by Partner Agency (Unaudited)
Intragovernmental assets on this schedule support the intragovernmental asset line items on
NSF’s Balance Sheets as of September 30, 2005 and 2004. Intragovernmental balances included
in Fund Balance with Treasury as of September 30, 2005 and 2004 consisted of the following:
(Amounts in Thousands)
2005
Department of the Treasury
$
III-56
7,674,185 $
2004
7,543,452
Required Supplementary Information
As of and for the Years Ended September 30, 2005 and 2004
Intragovernmental Accounts Receivable by Partner Agency (Unaudited)
Intragovernmental Accounts Receivable balances as of September 30, 2005 and 2004 consisted of
the following:
(Amounts in Thousands)
2005
Central Intelligence Agency
Department of Agriculture
Department of Air Force
Department of Army
Department of Commerce
Department of Defense
Department of Education
Department of Energy
Department of Health and Human Services
Department of Homeland Security
Department of Housing and Urban Development
Department of Justice
Department of Labor
Department of Navy
Department of State
Department of the Interior
Department of Transportation
Department of Treasury
Environmental Protection Agency
Executive Office of the President
General Services Administration
Library of Congress
National Aeronautics and Space Administration
National Archives and Records Administration
National Foundation on the Arts and Humanities
Small Business Administration
Smithsonian Institute
Social Security Administration
U.S. Agency for International Development
U.S. Army Corp of Engineers
Total
III-57
$
$
5,658 $
246
1,964
966
2,536
6,080
512
2,303
5,771
2,060
316
38
137
1,061
328
81
206
13
141
46
114
617
3,107
1,035
11
1
157
3
317
35,825 $
2004
5,306
84
958
418
1,443
4,191
433
1,313
4,175
820
205
23
121
520
176
64
244
8
98
1
71
2,325
245
8
2
1
50
572
23,875
Required Supplementary Information
Intragovernmental Advances by Partner Agency (Unaudited)
Intragovernmental Advances balances as of September 30, 2005 and 2004 consisted of the
following:
(Amounts in Thousands)
2005
Department of the Air Force
Department of Commerce
Department of the Navy
Total
$
$
III-58
65 $
2,117
24,349
26,531 $
2004
9,202
300
28,887
38,389
Required Supplementary Information
As of and for the Years Ended September 30, 2005 and 2004
Intragovernmental Liabilities by Partner Agency (Unaudited)
(Amounts in Thousands)
2005
Agency
Central Intelligence Agency
Department of Agriculture
Department of Air Force
Department of Army
Department of Commerce
Department of Education
Department of Energy
Department of Health and Human Services
Department of Housing and Urban Development
Department of Justice
Department of Labor
Department of Navy
Department of State
Department of the Interior
Department of Transportation
Department of Treasury
Executive Office of the President
General Services Administration
National Aeronautics and Space Administration
Office of Personnel Management
Office of the Secretary - Defense Agencies
Social Security Administration
U.S. Army Corp of Engineers
Total
$
$
Advances
From Others
174
26
1,219
7
505
11,038
130
273
302
15
154
91
79
1
263
1
410
460
23
15,171
$
$
Other
Liabilities
3,000
671
3,671
2004
$
$
Employee
Benefits
281
281
III-59
$
$
Advances
From Others
406
86
1,514
26
713
15,642
495
875
718
36
148
204
204
413
11
2
1
924
920
22
51
23,411
Other
Liabilities
$
$
3,000
557
3,557
Employee
Benefits
$
$
280
280
Required Supplementary Information
Deferred Maintenance (Unaudited)
NSF performs condition assessment surveys in accordance with FASAB standards for capitalized
property, plant and equipment to determine if any maintenance is needed to keep an asset in an acceptable
condition or restore an asset to a specific level of performance. NSF considers deferred maintenance to
be any maintenance that is not performed on schedule, unless it is determined from the condition of the
asset that scheduled maintenance does not have to be performed. Deferred maintenance also includes any
other type of maintenance that, if not performed, would render the PP&E non-operational. Circumstances
such as non-availability of parts or funding are considered reasons for deferring maintenance.
NSF considered whether any scheduled maintenance necessary to keep fixed assets of the agency in an
acceptable condition was deferred at the end of fiscal years 2005 and 2004. Assets deemed to be in
excellent or good condition are considered to be in acceptable condition. Assets in fair or poor condition
are in unacceptable condition and the deferred maintenance required to get them to an acceptable
condition are reported. NSF determines the condition of an asset in accordance with standards
comparable to those used in the private industry. Due to the environment and remote location of
Antarctica, all deferred maintenance on assets in fair or poor condition is considered critical in order to
maintain operational status.
In FY 2004, NSF determined that scheduled maintenance on 173 items of Antarctic equipment was not
completed and was deferred or delayed for a future period. The largest dollar amount of deferred
maintenance for any single item approximated $15,383. The items included light and heavy mobile
equipment with a few items of power distribution and shop equipment. 167 items were rated to be in fair
condition and 6 were rated to be in poor condition. All of the equipment is considered critical to NSF
operations and estimated to require $127,646 in maintenance.
In FY 2005, NSF determined that scheduled maintenance on 141 items of Antarctic equipment was not
completed and was deferred or delayed for a future period. The largest dollar amount of deferred
maintenance for any single item approximated $7,570. The items included light and heavy mobile
equipment with a few items of power distribution and shop equipment. 134 items were rated to be in fair
condition and 7 were rated to be in poor condition. All of the equipment is considered critical to NSF
operations and estimated to require $95,238 in maintenance.
III-60