Note 23. Explanation of Differences between the Statement of Budgetary Resources (SBR) and the Budget of the United States Government

The FY 2009 President’s Budget, with actual amounts for FY 2007, has not yet been published, and, therefore, no comparisons can be made between FY 2007 amounts presented in the SBR with amounts reported in the “Actual” column of the President’s Budget.  The FY 2009 President’s Budget is expected to be released in February 2008, and may be obtained from the Office of Management and Budget website http://www.whitehouse.gov/omb/budget or the Government Printing Office.

The Budget of the United States Government, FY 2008 – Appendix was used as the reference for the HHS total budgetary resources amount.  Information in the “Federal Programs by Agency and Account” in the FY 2008 Analytical Perspectives volume of the Budget of the United States Government was used as the reference for the net outlays (less offsetting receipts) amount in the following reconciliation of the SBR to the President’s Budget for FY 2006:

For the budgetary resources reconciliation, the amount used from the President’s Budget was the total budgetary resources available for obligation.  Therefore, a reconciling item that is contained in the SBR and not in the President’s Budget is the budgetary resources that were not available.  The “Unobligated Balances – Not Available” line in the above schedule includes expired authority, recoveries, and other amounts included in the SBR that are not included in the President’s Budget.  The “Other” adjustments in Obligations Incurred primarily consist of NIH’s $179 million obligations in expired accounts and $28 million of Gift Fund obligations not included in the President’s Budget.

Report Date: November 15, 2007

AFR Section II Links:

• Message from the Chief Financial Officer
• Office of Inspector General Transmittal
• Independent Auditor's Reports
• Financial Statements and Notes
• Required Supplementary Stewardship Information
• Required Supplementary Information