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24 



Smithsonian Institution 



Report of the Chief Financial Officer 



SMITHSONIAN INSTITUTION 



Notes to Financial Statements 



September 30, 2000 



($ millions) 



Federal expenses recognized in fiscal year 2000 are reconciled to the federal appropriations for fiscal 

 year 2000 as follows: 



Federal expenses 



Unexpended 2000 appropriation 



Depreciation 



Supplies consumption 



Gain (loss) on disposition of assets 



Unfunded annual leave 



Amounts expended from prior years 



Capital expenditures 



Collection items purchased 



Other funding 



Fiscal year 2000 federal appropriations $ 



Salaries and 



Repair and 

 Restoration and 





Expenses 



Construction 



Total 



371.9 



34.0 



405.9 



53.9 



66.9 



120.8 



(3.6) 

 (0.1) 

 (0.2) 

 (0.7) 

 (51.6) 

 3.8 



(34.0) 



(72.7) 

 72.7 



(37.6) 

 (0.1) 

 (0.2) 

 (0.7) 

 (124.3) 

 76.5 



1.7 



— 



1.7 



(3.9) 



— 



(3.9) 



371.2 



66.9 



438.1 



Unexpended appropriations for all fiscal years total $186.8 at September 30, 2000, and consist of $81.8 

 in unexpended operating funds, $53.8 in unexpended repair and restoration funds and $51.2 in 

 unexpended construction funds. Unexpended operating funds include amounts for moving the 

 Museum Support Center and for the National Museum of the American Indian. Unexpended repair 

 and restoration funds represent amounts available for ongoing major work at the Smithsonian's 

 museums and facilities. Unexpended construction funds represent amounts appropriated for new 

 facilities. 



(5) Accessions and Deaccessions 



For fiscal year 2000, $7.7 of trust funds and $1.7 of federal funds were spent to acquire collection 

 items. Proceeds from trust fund deaccessions were $1.2. There were no deaccessions of collection 

 items purchased with federal funds in fiscal year 2000. At September 30, 2000, accumulated proceeds 

 and related earnings from deaccessions amounted to $18.5. 



Noncash deaccessions result from the exchange, donation, or destruction of collection items, and occur 

 because objects deteriorate, are outside the scope of a museum's mission, or are duplicative. During 

 fiscal year 2000. the Smithsonian's noncash deaccessions included works of art, animals, historical 

 objects, and natural specimens. Contributed items held for sale, which are included in other assets, 

 were $4.1 at September 30, 2000. 



