Net Cost of Operations Related to Payroll for the years ending September 30, 2019, and 2018, is as follows:


Dollars in Thousands


EXPENSES FOR PAYROLL & RELATED BENEFITS


Payroll Expense


Benefit Expenses FECA and UCFE


Imputed Costs (see Note 17)


Other Accrued Expenses


Total Expenses for Payroll & Related Benefits


Total Gross Cost


Payroll Related Expenses to Gross Costs (%)


2019 $ 276,341 4,189


24,139 5,428


$ 310,097 $ 678,578


46% 2018 $ 260,480 4,197


22,202 4,533


$ 291,412 $ 614,565


47%


The increase in payroll expense is primarily due to an increase in employee count of approximately 50 compared to the same period in FY 2018, in addition to a 1.9 percent pay raise in FY 2019 as authorized by Executive Order 13866.


NOTE 19 Reconciliation of SCNP Appropriations to SBR


Amounts reported as Appropriations Received on the Statement of Changes in Net Position (SCNP) consist of funds congressionally appropriated to the agency within the current fiscal year. Amounts reported as Appropriations on the SBR consist of appropriations received, current year transfers, and other new budget authority.


The reconciliation for the years ending September 30, 2019, and 2018 is as follows:


Dollars in Thousands


RECONCILIATION OF SCNP APPROPRIATIONS TO SBR


SCNP Appropriations Received


Appropriations Transferred In/(Out) Total SCNP Appropriations


$


742,744 —


$ 742,744


SBR Spending Authority Made Available $ Special Funds Receipts Total SBR Appropriations


7,000 59


$ 749,803 $


728,258 15,000


$743,258


$ — 65


$ 743,323 2019 2018


In FY 2019, the Unpaid Undelivered Orders balance increased mainly due to major ongoing capital projects.


In FY 2018, the Chief Administrative Officer of the House transferred $15 million to the House Office Buildings. This amount is part of the Appropriations number on the SBR ($743.3 million), but shown on the Appropriations Transferred In/Out line on the SCNP.


For the current year the amount of appropriations received, as shown on the SBR, is $749.8 million. The remaining difference of $7,059 and $65 thousand between the two statements for each respective year is attributed to a transfer between two Treasury Appropriations Fund Symbols and budget authority in the Capitol Trust account, which is a special fund established to collect permit fees for commercial activities in Union Square.


NOTE 20 Undelivered Orders


In accordance with OMB Circular A-136, Financial Reporting Requirements, the amount of budgetary resources obligated but not delivered must be disclosed separately. Amounts obligated comprise contracts with vendors for acquisitions of goods and services including contractual support, constructions projects, and CVC inventory purchases.


Undelivered Orders for the years ending September 30, 2019, and 2018, are as follows:


Dollars in Thousands UNDELIVERED ORDERS


2019


Paid Federal $ 834 Non-Federal Total Paid


4 $


Unpaid Federal


Non-Federal Total Unpaid


$ 838


34,846 392,552


$ 427,398 $ $ $ 2018


927 4


931 35,767 288,515 $ 324,282


118


Section III • Financial Information


ARCHITECT OF THE CAPITOL


Page 1  |  Page 2  |  Page 3  |  Page 4  |  Page 5  |  Page 6  |  Page 7  |  Page 8  |  Page 9  |  Page 10  |  Page 11  |  Page 12  |  Page 13  |  Page 14  |  Page 15  |  Page 16  |  Page 17  |  Page 18  |  Page 19  |  Page 20  |  Page 21  |  Page 22  |  Page 23  |  Page 24  |  Page 25  |  Page 26  |  Page 27  |  Page 28  |  Page 29  |  Page 30  |  Page 31  |  Page 32  |  Page 33  |  Page 34  |  Page 35  |  Page 36  |  Page 37  |  Page 38  |  Page 39  |  Page 40  |  Page 41  |  Page 42  |  Page 43  |  Page 44  |  Page 45  |  Page 46  |  Page 47  |  Page 48  |  Page 49  |  Page 50  |  Page 51  |  Page 52  |  Page 53  |  Page 54  |  Page 55  |  Page 56  |  Page 57  |  Page 58  |  Page 59  |  Page 60  |  Page 61  |  Page 62  |  Page 63  |  Page 64  |  Page 65  |  Page 66  |  Page 67  |  Page 68  |  Page 69  |  Page 70  |  Page 71  |  Page 72  |  Page 73  |  Page 74  |  Page 75  |  Page 76  |  Page 77  |  Page 78  |  Page 79  |  Page 80  |  Page 81  |  Page 82  |  Page 83  |  Page 84  |  Page 85  |  Page 86  |  Page 87  |  Page 88  |  Page 89  |  Page 90  |  Page 91  |  Page 92  |  Page 93  |  Page 94  |  Page 95  |  Page 96  |  Page 97  |  Page 98  |  Page 99  |  Page 100  |  Page 101  |  Page 102  |  Page 103  |  Page 104  |  Page 105  |  Page 106  |  Page 107  |  Page 108  |  Page 109  |  Page 110  |  Page 111  |  Page 112  |  Page 113  |  Page 114  |  Page 115  |  Page 116  |  Page 117  |  Page 118  |  Page 119  |  Page 120  |  Page 121  |  Page 122  |  Page 123  |  Page 124  |  Page 125  |  Page 126  |  Page 127  |  Page 128  |  Page 129  |  Page 130  |  Page 131  |  Page 132  |  Page 133  |  Page 134  |  Page 135  |  Page 136  |  Page 137  |  Page 138  |  Page 139  |  Page 140  |  Page 141  |  Page 142  |  Page 143  |  Page 144  |  Page 145  |  Page 146  |  Page 147  |  Page 148  |  Page 149  |  Page 150  |  Page 151  |  Page 152  |  Page 153  |  Page 154  |  Page 155  |  Page 156  |  Page 157  |  Page 158  |  Page 159  |  Page 160  |  Page 161  |  Page 162  |  Page 163  |  Page 164  |  Page 165  |  Page 166  |  Page 167  |  Page 168  |  Page 169  |  Page 170  |  Page 171  |  Page 172  |  Page 173  |  Page 174  |  Page 175  |  Page 176  |  Page 177  |  Page 178  |  Page 179  |  Page 180  |  Page 181  |  Page 182  |  Page 183  |  Page 184  |  Page 185  |  Page 186  |  Page 187  |  Page 188  |  Page 189  |  Page 190  |  Page 191  |  Page 192  |  Page 193  |  Page 194  |  Page 195  |  Page 196  |  Page 197  |  Page 198