Appendix I 
Programwide Information
Figure I.1: Obligations and Expenditures for All Agencies, All Noncredit Programs (Fiscal Year 1990 Through December 31,
1994)(Dollars in millions)
3,000
2,500
2,000
1,500
1,000
500
0
Fiscal year
1990
1991
1992
1993
1994
1stQ 95
Obligations
$19
$15
$753
$1,816
$2,396
$372
Expenditures
$4
$11
$486
$1,152
$1,379
$458
Total Obligations: $5,371
Total Expenditures: $3,490
Note 1: The totals in figure I.1 include both obligations made against budget authority specifically
appropriated for FSU programs as well as funds appropriated not specifically for those countries.
Note 2: Obligations represent binding agreements, such as orders placed or contracts awarded,
that will require payment immediately or in the future. The definitions for expenditure used by
agencies responding to our inquiry varied from agency to agency. Expenditure was generally
used to mean the issuance of checks, disbursement of cash, or other liquidation of an obligation.
For example, the Defense Nuclear Agency at the Department of Defense (DOD) reported
expenditures as being disbursements. However, other agencies, such as the Europe Newly
Independant States (NIS) Bureau at the U.S. Agency for International Development (USAID)
included accruals amounts due to be paid in their expenditure figures.
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