tailieunhanh - Management Discussion and Analysis_part5

Báo cáo tài chính Sở Thuế Vụ Thuyết minh báo cáo tài chính Đối với năm kết thúc ngày 30 tháng 9 năm 2011 và 2010 Lưu ý 12. Bản Tuyên Bố về Tài nguyên ngân sách Nghĩa vụ phát sinh (Triệu) trực tiếp - Loại B bồi hoàn - Category B Nghĩa vụ phát sinh $ 2011 $ 12432 139 12571 $ $ 2010 12467 136 12603 | Financial Statements INTERNAL REVENUE SERVICE Notes to the Financial Statements For the Years Ended September 30 2011 and 2010 Note 12. Statement of Budgetary Resources Obligations Incurred In Millions 2011 2010 Direct - Category B 12 432 12 467 Reimbursable - Category B 139 136 Obligations Incurred 12 571 12 603 Category B apportionments distribute budgetary resources by activities or programs and are restricted by purpose for which obligations can be incurred. Explanation of Differences Between the FY 2010 Statement of Budgetary Resources and the FY 2012 President s Budget In Millions Budgetary Resources Obligations Incurred Distributed Offsetting Receipts Net Outlays Statement of Budgetary Resources SBR 13 419 12 603 283 11 914 Included on SBR not in President s Budget Expired Funds 300 - - - Distributed Offsetting Receipts - - 283 283 Allocation Transfer from Treasury 95 86 - 88 Other 2 7 - 2 Included in President s Budget not on SBR Tax credits and interest refunds to taxpayers 112 446 112 446 - 112 446 Payments to informants 19 11 - 11 Budget of the United States Government 125 491 124 981 - 124 568 The FY 2013 Budget of the United States Government President s Budget presenting the actual amounts for the year ended September 30 2011 has not been published as of the issue date of these financial statements. The FY 2013 President s Budget is scheduled for publication in February 2012. A reconciliation of the FY 2010 column on the Statement of Budgetary Resources SBR to the actual amounts for FY 2010 in the FY 2012 President s Budget for budgetary resources obligations incurred distributed offsetting receipts and net outlays is presented above. The President s Budget includes appropriations for EITC Child Tax Credit HCTC interest relating to taxpayer refunds informant payments and additional refundable tax credits relating to the Recovery Act totaling billion. The majority of the appropriations represent budgetary resources and outlays of payments to .