Note 21. Apportionment Categories of Obligations Incurred
Obligations incurred by apportionment categories at September 30, 2007 and 2006, are summarized below:
| 2007 | ||
(In Millions) | Direct | Reimbursable | Totals |
Category A (Distributed by Quarter) | $ 136,544 | $ 6,913 | $ 143,457 |
Category B (Restricted and Distributed by Activity) | 411,939 | 192 | 412,131 |
Exempt from Apportionment | 401,083 | - | 401,083 |
Total Obligations Incurred | $ 949,566 | $ 7,105 | $ 956,671 |
| 2006 | ||
(In Millions) | Direct | Reimbursable | Totals |
Category A (Distributed by Quarter) | $ 125,641 | $ 7,340 | $ 132,981 |
Category B (Restricted and Distributed by Activity) | 388,707 | 431 | 389,138 |
Exempt from Apportionment | 362,784 | - | 362,784 |
Total Obligations Incurred | $ 877,132 | $ 7,771 | $ 884,903 |
Obligations incurred consist of expended authority and the change in undelivered orders. OMB has exempted CMS from the OMB Circular No. A-11 requirement to report Medicare’s refunds of prior year obligations separately from refunds of current year obligations on the SF-133.
Report Date: November 15, 2007