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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

 


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