DOC FY 2006 PAR - Note 18. Combined Statements of Budgetary Resources

The amount of Budget Authority, Appropriations on the Combined Statements of Budgetary Resources (SBR) reconciles to the amount of Budgetary Financing Sources, Appropriations Received reported on the Consolidated Statements of Changes in Net Position (SCNP) as follows:

Total borrowing authority available for NOAA’s loan programs amounted to $239.6 million and $172.4 million at September 30, 2006 and 2005, respectively. The Borrowing Authority amounts reported in the SBR Budgetary Resources section represent only borrowing authority realized during the fiscal year being reported. See Note 1M, Debt to Treasury, for debt repayment requirements, financing sources for repayments, and other terms of borrowing authority used.

Eighty-five percent of the Department’s reporting entities have one or more permanent no-year appropriations to finance operations.

Reductions to the Department’s appropriations under Public Law 109-108 and Public Law 109-148 amounted to $116.1 million for FY 2006, while reductions for FY 2005 under Public Law 108-447 amounted to $122.3 million. These reductions are included in the SBR Budgetary Resources line as follows: Permanently Not Available ($116.1 million and $90.3 million for the years ended September 30, 2006 and 2005, respectively), and Temporarily Not Available Pursuant to Public Law ($0.0 million and $32.0 million for the years ended September 30, 2006 and 2005, respectively). These reductions are also part of the amounts reported on the line Other Adjustments in the Budgetary Financing Sources section of the SCNP.

Legal arrangements affecting the Department’s use of Unobligated Balances of Budget Authority and/or Fund Balance with Treasury during FY 2006 and FY 2005 include the following:

The Department’s Deposits Funds, reported in Note 2, Fund Balance with Treasury, are not available to finance operating activities. These funds are also included in Note 2, Fund Balance with Treasury, on the line Non-budgetary (breakdown by status).
The Department’s Fund Balance with Treasury includes $516.5 million of USPTO offsetting collections exceeding prior years’ appropriations, as of September 30, 2006 and 2005. USPTO may use these funds only as authorized by the U.S. Congress, and only as made available by the issuance of a Treasury warrant. These funds are included in Note 2, Fund Balance with Treasury, on the lines General Funds (breakdown by type), and Temporarily Not Available Pursuant to Public Law (breakdown by status).
The Omnibus Budget Reconciliation Act of 1990 established revenue withholding on certain statutory patent fees collected by USPTO. Subsequent legislation extended the revenue withholding through the end of FY 1998. These withheld revenues were deposited into the Patent and Trademark Surcharge Fund, a Special Fund Receipt Account at Treasury. USPTO may use monies from this account only as authorized by Congress and made available by the issuance of a Treasury warrant. As of September 30, 2006 and 2005, $233.5 million is held in the Patent and Trademark Surcharge Fund. These funds are included in Note 2, Fund Balance with Treasury, on the lines Special Fund (Patent and Trademark Surcharge Fund) (breakdown by type), and Non-budgetary (breakdown by status).
The Department’s Fund Balance with Treasury as of September 30, 2006 and 2005 includes $30.7 million of funds temporarily not available for the Coastal Zone Management Fund, which accounts for the Coastal Energy Impact Program direct loans. These funds are included in Note 2, Fund Balance with Treasury, on the lines Revolving Funds (breakdown by type), and Temporarily Not Available Pursuant to Public Law (breakdown by status).
For loan programs prior to the Federal Credit Reform Act of 1990 (pre-FY 1992 loans), most or all liquidating fund unobligated balances in excess of working capital needs are required to be transferred to Treasury as soon as practicable during the following fiscal year.
For direct loan programs under the Federal Credit Reform Act of 1990 (post-FY 1991 loans) that have outstanding debt to Treasury, regulations require that most unobligated balances be returned to Treasury on September 30, or require that the borrowing authority be cancelled on September 30.
For loan guarantee programs under the Federal Credit Reform Act of 1990 that have outstanding debt to Treasury, regulations require that unobligated balances in excess of the outstanding guaranteed loans’ principal and interest be returned to Treasury on September 30.

There are no material differences between the amounts reported in the Statement of Budgetary Resources for the year ended September 30, 2005 and the actual amounts reported in the Budget of the U.S. government.

Apportionment Categories of Obligations Incurred:

The amounts of direct and reimbursable obligations incurred against amounts apportioned under Categories A, B, and Exempt from Apportionment are as follows:

Undelivered Orders:

Undelivered orders were $5.2 billion and $4.9 billion at September 30, 2006 and 2005, respectively.