Budget Highlights Book - DON FM&C Website - U.S. Navy

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February 2010Financial SummarySECTION VIII ‐ FINANCIAL SUMMARYTotal Obligation Authority (TOA) has been used throughout this book to express theamounts in the Department of the Navy budget because it is the most accuratereflection of direct program value. While TOA amounts differ only slightly fromBudget Authority (BA) in some cases, they can differ substantially in others. Thedifferences in TOA and BA, as evidenced in Figure 45 below, result from acombination of several factors.TOA ‐ The value of the direct defense program for each fiscal year regardless of themethod of financing.BA ‐ Authority provided by law to establish obligations that will result in immediateor future outlays involving Federal government funds.Figure 45 – TOA vs BA(In Millions of Dollars) FY 2009 FY 2010 FY 2011Total Obligational Authority (TOA) $146,898 $156,002 $160,609Receipts and Other Funds ‐75 ‐290 ‐289Expiring Balances 684Rescission of Prior Year Programs ‐337 ‐156NWCF Contract Authority 330Construction / Housing Transfers 200Programs Financed with Unobligated Balances ‐17Total Budget Authority $147,683 $155,556 $160,320Note: Baseline only. Does not include Overseas Contingency Operations or American Recoveryand Reinvestment Act funding.Receipts and Other Funds are reflected in BA, but not in TOA. Offsetting Receiptsinclude such things as donations to the Navy and Marine Corps, recoveries fromforeign military sales, deposits for survivor annuity benefits, interest on loans andinvestments, rents and utilities, and fees chargeable under the Freedom ofInformation Act. Other Funds include Trust Funds and Interfund TransactionAccounts established for the Navy General Gift Fund, Environmental Restoration ofKaho’olawe Island in Hawaii, Ships’ Stores Profits, and the Naval Academy Gift andMuseum Fund.FY 2011 Department of the Navy Budget 8–1
Financial Summary February 2010Financing adjustments account for many of the differences between TOA and BA.Generally, funding changes are scored as budget authority adjustments in the fiscalyear in which the change itself is effective; for TOA purposes, changes are reflectedas adjustments to a specific program year, based on the original appropriation.Expiring balances also contribute to the difference between TOA and BA. Expiringbalances are funds that were included in BA available for FY 2008 accounts, butwere not obligated prior to the end of the fiscal year. These amounts are included inBA totals, but not TOA. Rescissions of prior year programs are reflected in TOAavailable but not as BA in the year they are rescinded.Navy Working Capital Fund Contract Authority is offset by Contract Authorityliquidated and reflects the use of authority to place orders in advance of actual sales.This amount is included in BA, but not TOA.Construction/housing transfers are transfers authorized to shift authority from manydifferent program years to support efforts such as the Family Housing ImprovementFund.Adjustments to finance programs with prior balances reduce the need for BA in thebudget year. These include unobligated balances from supplemental appropriationsavailable for more than a one‐year period, unobligated balances transferred from theForeign Currency Fluctuation Fund, and transfers from supplemental accounts.Other financing adjustments include changes in fund balances and differences inreimbursable orders.Outlays represent the net of expenditures and collections from the Treasury of theUnited States Government. Outlays in a given fiscal year may represent theliquidation of obligations incurred over a number of years. The TOA and BA levelsfor FY 2009 through FY 2011 along with DON outlay estimates are summarized inFigure 46.8–2 FY 2011 Department of the Navy Budget
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February 2010Integrating Sustained
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Protecting Readiness to Meet Today
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February 2010Rebalancing Investment
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