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AHRQ Annual Report on Research and Management, FY 2004

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Part 2. Financial Management

Financial Statements

Consolidated Balance Sheet
As of September 30, 2004 and 2003 (in thousands)

Assets & Liabilities 9/30/04 9/30/03
Assets Intragovernmental Fund Balance with Treasury (Note 1 & Note 2) 82,071 153,866
Investments, Net (Note 1) - -
Accounts Receivable, Net (Note 1 & Note 3) 7,736 4,545
Other 363 -
Total Intragovernmental 90,170 158,411
General Property, Plant & Equipment, Net (Note 1 & Note 4) 385 325
Other (Note 1) - -
Total Assets 90,555 158,736
Liabilities Intragovernmental Accounts Payable (Note 1 and Note 6) 6,154 2,544
Accrued Payroll and Benefits (Note 1 and Note 6) 243 396
Deferred Revenue (Note 6) 18,626 11,320
Total Intragovernmental 25,023 14,260
Accounts Payable (Note 1 and Note 6) 12,808 10,738
Accrued Grant Liability (Note 1 & Note 5) 13,927 14,708
Actuarial FECA Liability (Note 1 and Note 6) 548 569
Accrued Payroll and Benefits (Note 1 and Note 6) 3,289 2,689
Total Liabilities 55,595 42,964
Net Position Unexpended Appropriations 6,908 9,867
Cumulative Results of Operations 28,052 105,905
Total Net Position 34,960 115,772
Total Liabilities & Net Position 90,555 58,736

The accompanying notes are an integral part of these statements.

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Gross Cost and Exchange Revenue
For the Year Ending September 30, 2004 (in thousands)

Program Intragovernmental
Gross Cost
Combined Eliminations Consolidated
Research on Health Cost, Quality and Outcomes 26,362 - 26,362
Medical Expenditure Panel Survey 8,200 - 8,200
Program Support 451 - 451
OPDIV Totals 35,013 - 35,013

The accompanying notes are an integral part of these statements.

Gross Cost And Exchange Revenue
For the Year Ending September 30, 2004 (in thousands)

Program Intragovernmental
Less: Exchange Revenue
Combined Eliminations Consolidated
Research on Health Cost, Quality and Outcomes 189,044 - 189,044
Medical Expenditure Panel Survey 48,798 - 48,798
Program Support 2,667 - 2,667
OPDIV Totals 240,509 - 240,509

The accompanying notes are an integral part of these statements.

Gross Cost And Exchange Revenue
For the Year Ending September 30, 2004 (in thousands)

Program With the Public
Less: Exchange Revenue
Gross Cost Revenue Consolidated Net Cost of Operations
Research on Health Cost, Quality and Outcomes 242,699 - 79,987
Medical Expenditure Panel Survey 40,598 - -
Program Support 2,216 - -
OPDIV Totals 285,483 - 79,987

The accompanying notes are an integral part of these statements.

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Consolidated Statement of Changes in Net Position
For Fiscal Years Ending September 30, 2004 and 2003 (in thousands)

Balances 2004 Cumulative Results of Operations 2004 Unexpended Appropriations 2004 Consolidated Totals 2003 Consolidated Totals
Beginning Balances (10/1/03 & 10/1/02) $105,905 $9,867 $115,772 $331,803
Prior period adjustments (+/-) - - - -
Beginning Balances (10/1/03 & 10/1/02), as adjusted 105,905 9,867 115,772 331,803
Budgetary Resources: Appropriations received   - - -
Appropriations transferred-in/out (+/-)   - - -
Other adjustments (rescissions, etc) (+/-)   (2,875) (2,875) (1,150)
Appropriations used 84 (84) - -
Nonexchange revenue     - -
Donations and forfeitures of cash and cash equivalents 26   26 102
Transfers-in/out without reimbursement (+/-) -   - -
Other budgetary financing resources (+/-) -   - -
Non-Budgetary Resources: Donations and forfeitures of property -   - -
Transfers-in/out without reimbursement (+/-) -   - -
Imputed financing from costs absorbed by others 2,024   2,024 1,767
Other non-budgetary financing resources (+/-) -   - -
Total Financing Sources 2,134 (2,959) (825) 719
Net Cost of Operations (+/-) 79,987   79,987 216,750
Ending Balances $28,052 $6,908 $34,960 $115,772

The accompanying notes are an integral part of these statements.

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Combined Statement of Budgetary Resources
For the Fiscal Years Ending September 30, 2004 and 2003 (in thousands)

Budgetary Resources & Relationship of Obligations to Outlays 2004 Combined Total 2003 Combined Total
Budgetary Resources 1. Budget Authority 1A. Appropriations received - -
1B. Borrowing authority - -
1C. Contract authority - -
1D. Net transfers (+/-) - -
1E. Other 25 100
2. Unobligated Balances - Beginning of period 2A. Beginning of Period 25,406 22,737
2B. Net transfers, actual (+/-) - -
2C. Anticipated transfers balances (+/-) - -
3. Spending Authority from Offsetting Collections 3A. Earned 1. Collected 316,144 298,011
2. Receivable from Federal sources 3,190 4,545
3B. Change in unfilled customer orders 1. Advance received (64,721) (188,249)
2. Without advance from Federal sources 76,267 218,149
3C. Anticipated for rest of year, without advances - -
3D. Transfers from trust funds - -
3E. Subtotal 330,880 332,456
4. Recoveries of Prior Year Obligations 4A. Actual 2,874 939
4B. Anticipated - -
5. Temporarily not available pursuant to Public Law - -
6. Permanently not available (-) (2,874) (1,156)
7. Total Budgetary Resources 356,311 355,076
Status of Budgetary Resources 8. Obligations Incurred 8A. Direct 1,818 (2,569)
8B. Reimbursable 333,885 332,239
8C. Subtotal 335,703 329,670
9. Unobligated Balances - Available 9A. Apportioned 16,384 22,519
9B. Exempt from apportionment 25 100
9C. Other available - -
10. Unobligated Balances - Not Available 4,199 2,787
11. Total Status of Budgetary Resources 356,311 355,076
Relationship of Obligations to Outlays 12. Obligated Balance, Net - Beginning of Period 136,128 341,939
13. Obligated Balance Transferred, Net (+/-) - -
14. Obligated Balance, Net - End of Period 14A. Accounts receivable (7,736) (4,545)
14B. Unfilled customer orders from Federal sources (295,216) (218,949)
14C. Undelivered orders 334,025 345,463
14D. Accounts payable 34,106 14,159
15. Outlays 15A. Disbursements 318,969 312,208
15B. Collections (-) (246,071) (110,122)
15C. Subtotal 72,898 202,086
16. Less: Offsetting receipts - -
17. Net Outlays 72,898 202,086

The accompanying notes are an integral part of these statements.

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Consolidated Statement of Financing
For the Fiscal Years Ending September 30, 2004 and 2003 (in thousands)

Resources 2004 Consolidated Total 2003 Consolidated Total
Resources Used to Finance Activities Budgetary Resources Obligated Obligations Incurred $335,703 $329,670
Less: Spending Authority from Offsetting Collections and Recoveries 333,754 333,395
Obligations Net of Offsetting Collections and Recoveries 1,949 (3,725)
Less: Offsetting Receipts - -
Net Obligations 1,949 (3,725)
Non-Budgetary Resources Imputed Financing From Costs Absorbed by Others 2,024 1,767
Net Non-Budgetary Resources Used to Finance Activities 2,024 1,767
Total Resources Used to Finance Activities 3,973 (1,958)
Resources Used to Finance Items Not Part of the Net Cost of Operations Change in Budgetary Resources Obligated for Goods, Services, and Benefits Ordered but Not Yet Provided 5,460 (23,044)
Budgetary Offsetting Collections and Receipts That Do Not Affect Net Cost of Operations
Other Budgetary Collection and Receipts
26 102
Resources that Finance the Acquisition of Assets or Liquidation of Liabilities - -
Other Resources or Adjustments to Net Obligated Resources That Do Not Affect Net Cost of Operations (78,145) (201,904)
Total Resources Used to Finance Items Not Part of the Net Cost of Operations (72,659) (224,846)
Total Resources Used to Finance the Net Cost of Operations 76,632 222,888
Components of Net Cost of Operations That Will Not Require or Generate Resources in the Current Period Components Requiring or Generating Resources in Future Periods Increase in Annual Leave Liability 107 -
Total Components of Net Cost of Operations That Will Require or Generate Resources in Future Periods 107 -
Components Not Requiring or Generating Resources Depreciation and Amortization 164 76
Losses or (Gains) from Revaluation of Assets and Liabilities - -
Other 3,084 (6,214)
Total Components of Net Cost of Operations That Will Not Require or Generate Resources 3,248 (6,138)
Total Components of Net Cost of Operations That Will Not Require or Generate Resources in the Current Period 3,355 (6,138)
Net Cost of Operations $79,987 $216,750

The accompanying notes are an integral part of these statements.

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