Obligations and outlays reported are consistent with figures shown for fiscal years 1992, 1993, and 1994 appearing in The Budget of the United States Government, Fiscal Year 1994. The R&D data in both agency submissions were based on the same definitions and are reconcilable.
Obligations represent the amounts for orders placed, contracts awarded, services received, and similar transactions during a given period, regardless of when the funds were appropriated and when future payment of money is required.
Outlays represent the amounts for checks issued and cash payments made during a given period, regardless of when the funds were appropriated.
Obligations and outlays cover all transactions that occurred in fiscal year 1992 and those estimated for fiscal years 1993 and 1994. The data include all Federal funds available to an agency that the agency received or expects to receive from direct appropriations, trust funds, and special account receipts, corporate income, or other sources, including funds appropriated to the President.
The amounts shown for each year reflect obligations or outlays for that year regardless of when the funds were originally authorized or received and regardless of whether or not they were appropriated, received, or identified in the agency's budget specifically for research, development, or R&D plant.
In reporting its obligations or outlays, each agency includes the amounts transferred to other agencies for support of research and development. The receiving agencies do not report funds transferred to them. Similarly, a subdivision of an agency that transfers funds to another subdivision within that agency reports such obligations or outlays as its own.
Obligations and outlays for R&D performed for an agency in foreign countries include all funds available to the agency for this purpose, including funds separately appropriated for special foreign currency programs.
Funds reported for research and development reflect full cost coverage. In addition to costs of specific R&D projects, the applicable overhead costs are also included. The amounts reported include the costs of planning and administering R&D programs, laboratory overhead, pay of military personnel, and departmental administration.