U.S. Department of Justice
Consolidated Statements of Changes in Net Position
For the Fiscal Years Ended September 30, 2009

Dollars in Thousands
  2009
  Earmarked
Funds
All Other
Funds
Eliminations Total
Unexpended appropriations
Beginning Balances
$
44,902
$
9,169,075
$
-
$
9,213,977
         
Adjustments (Note 26)        
Changes in Accounting Principles - - -   -
Corrections of Errors - - -   -
         
Beginning Balances, as Adjusted 44,902 9,169,075 -   9,213,977
         
Budgetary Financing Sources        
Appropriations Received 125,076 30,327,827 -   30,452,903
Appropriations Transferred-In/Out - 535,342 - 535,342
Other Adjustments  -   (231,068) -   (231,068)
Appropriations Used   (147,771)   (25,898,651) - (26,046,422)
         
Total Budgetary Financing Sources   (22,695) 4,733,450 -   4,710,755
         
Unexpended Appropriations
$
22,207
$
13,902,525
$
-
$
13,924,732
         
         
Cumulative Results of Operations        
Beginning Balances
$
4,052,221
$
7,462,291
$
-
$
11,514,512
         
Adjustments (Note 27)        
Changes in Accounting Principles - - -   -
Corrections of Errors - - -   -
         
Beginning Balances, as Adjusted 4,052,221 7,462,291 - 11,514,512
         
Budgetary Financing Sources        
Other Adjustments - - -   -
Appropriations Used 147,771 25,898,651 -   26,046,422
Nonexchange Revenues 1,756,595 1,171 - 1,757,766
Donations and Forfeitures of Cash and Cash Equivalents 1,376,423 - - 1,376,423
Transfers-In/Out Without Reimbursement -   89,948 -    89,948
Other Budgetary Financing Sources -   (100,000) -   (100,000)
         
Other Financing Sources        
Donations and Forfeitures of Property   68,145    68 -    68,213
Transfers-In/Out Without Reimbursement (42,202)   51,599 - 9,397
Imputed Financing From Costs Absorbed by Others  (Note 20)   10,573 721,476 (28,349) 703,700
Other Financing Sources - - -   -
         
Total Financing Sources 3,317,305 26,662,913   (28,349) 29,951,869
         
Net Cost of Operations (1,738,503)    (26,249,642) 28,349 (27,959,796)
         
Net Change 1,578,802 413,271 - 1,992,073
         
Cumulative Results of Operations
$
5,631,023
$
7,875,562
$
-
$
13,506,585
         
Net Position
$
5,653,230
$
21,778,087
$
-
$
27,431,317

 

 

The accompanying notes are an integral part of these financial statements.

Department of Justice ● FY 2009 Performance and Accountability Report ● III-28

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U.S. Department of Justice
Consolidated Statements of Changes in Net Position
For the Fiscal Years Ended September 30, 2008

Dollars in Thousands
  2008
  Earmarked
Funds
All Other
Funds
Eliminations Total
Unexpended appropriations
Beginning Balances
$
21,938
$
9,714,869
$
-
$
9,736,807
         
Adjustments (Note 26)        
Changes in Accounting Principles - - - -
Corrections of Errors - - - -
         
Budgetary Financing Sources
Appropriations Received 44,902 24,035,805 - 24,080,707
Appropriations Transferred-In/Out 4,061 244,308 - 248,369
Other Adjustments  (10,260) (395,026) - (405,286)
Appropriations Used (15,739) (24,430,881) - (24,446,620)
         
Total Budgetary Financing Sources 22,964 (545,794) - (522,830)
         
Unexpended Appropriations
$
44,902
$
9,169,075
$
-
$
9,213,977
         
         
Cumulative Results of Operations        
Beginning Balances
$
3,619,453
$
6,951,339
$
-
$
10,570,792
         
Adjustments (Note 27)        
Changes in Accounting Principles - Consolidated - -
Corrections of Errors - - - -
         
Budgetary Financing Sources        
Other Adjustments - - - -
Appropriations Used 15,739 2,443,0881 - 24,446,620
Nonexchange Revenues 980,604 1,199 - 981,803
Donations and Forfeitures of Cash and Cash Equivalents 1,222,643 - - 1,222,643
Transfers-In/Out Without Reimbursement - 180,900 - 180,900
Other Budgetary Financing Sources - (41,000) - (41,000)
 
Other Financing Sources        
Donations and Forfeitures of Property 63,430 2,424 - 65,854
Transfers-In/Out Without Reimbursement (65,492) 64,566 - (926)
Imputed Financing From Costs Absorbed by Others  (Note 19) 20,563 643,443 (27,562) 636,444
Other Financing Sources - - - -
 
Total Financing Sources 2,237,487 25,282,413 (27,562) 27,492,338
 
Net Cost of Operations (1,804,719) (24,771,461) 27,562 (26,548,618)
 
Net Change 432,768 510,952 - 943,720
 
Cumulative Results of Operations
$
4,052,221
$
7,462,291
$
-
$
11,514,512
 
Net Position
$
4,097,123
$
16,631,366
$
-
$
20,728,489

 

 

The accompanying notes are an integral part of these financial statements.

Department of Justice ● FY 2009 Performance and Accountability Report ● III-28

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