105 NOTES TO THE FINANCIAL STATEMENTS

Note 12. Accounts Payable

Accounts Payable as of September 30, 2021, and 2020

Adjusted

(In billions of dollars) 2021 2020

Department of Defense ................................................................................................................................ 39.4 36.1 ....................

Security Assistance Accounts ................................................................................................ 17.5................................ 1.5 ...........

Department of Veterans Affairs ................................................................................................ 13.7................................ 12.8 .........

Department of the Treasury ................................................................................................................................ 7.3 4.4 ..............

General Services Administration ................................................................................................ 5.5 ................................ 4.0 .......

Department of Education................................................................................................................................ 5.0 3.8 ..................

Department of Energy ................................................................................................................................ 4.8 4.3......................

Department of State................................................................................................................................ 3.3 2.7.........................

Department of Justice ................................................................................................................................ 2.6 3.7......................

Department of Homeland Security................................................................................................ 2.6 ................................ 3.1 .....

U.S. Agency for International Development................................................................................................ 2.6 2.5........................

Department of Agriculture................................................................................................................................ 2.4 3.7 .................

U.S. Postal Service ................................................................................................................................ 2.3 2.1..........................

All other................................................................................................................................ 14.1................................ 14.3 ...........

Total accounts payable ................................................................................................................................ 123.1 99.0 ..................

Accounts payable includes amounts due for goods and property ordered and received, services rendered by other than

federal employees, cancelled appropriations for which the U.S. government has contractual commitments for payment, and

non-debt related interest payable.

For FY 2020, VA reported a retrospective change in accounting regarding obligations for hospital care or medical

services. The accounts payable balance was adjusted from $18.9 billion to $12.8 billion and was previously reported in Note

14—Federal Employee and Veteran Benefits Payable.