FY 2010 Performance and Accountability Report
U. S. Department of Justice
Consolidating Balance Sheet
As of September 30, 2010
| Dollars in Thousands | AFF/SADF | OBDs | USMS | OJP | DEA | FBI | ATF | BOP | FPI | Eliminations | Consolidated |
|---|---|---|---|---|---|---|---|---|---|---|---|
| ASSETS | |||||||||||
| Intragovernmental | |||||||||||
| Fund Balance with U.S. Treasury | $ 180,150 | $ 5,825,079 | $ 684,686 | $ 10,519,156 | $ 809,035 | $ 3,694,239 | $ 261,136 | $ 1,600,858 | $ 22,248 | $ - | $ 23,596,587 |
| Investments, Net | 3,491,262 | 270,271 | - | - | - | - | - | - | 300,200 | - | 4,061,733 |
| Accounts Receivable, Net | 4,245 | 291,193 | 149,713 | 6,883 | 39,117 | 158,737 | 28,291 | 6,235 | 25,219 | (407,323) | 302,310 |
| Other Assets | 2,607 | 134,244 | 17,212 | 76,831 | 51,090 | 30,638 | 14,349 | 407 | - | (204,714) | 122,664 |
| Total Intragovernmental | 3,678,264 | 6,520,787 | 851,611 | 10,602,870 | 899,242 | 3,883,614 | 303,776 | 1,607,500 | 347,667 | (612,037) | 28,083,294 |
| Cash and Monetary Assets | 131,030 | 46 | - | - | 13,407 | 51,017 | 49,009 | 774 | - | - | 245,283 |
| Accounts Receivable, Net | - | 19,769 | 47 | 5,774 | 2,325 | 30,384 | 162 | 20,012 | 8,787 | - | 87,260 |
| Inventory and Related Property, Net | - | 106 | 2,739 | - | 6,770 | 7,927 | - | 16,474 | 203,331 | - | 237,347 |
| Forfeited Property, Net | 189,122 | - | - | - | - | - | - | - | - | - | 189,122 |
| General Property, Plant and Equipment, Net | 1,417 | 231,301 | 257,937 | 12,032 | 382,137 | 2,197,590 | 207,118 | 6,334,726 | 116,896 | - | 9,741,154 |
| Advances and Prepayments | 12 | 8,225 | 17 | 1,428,298 | 9,929 | 46,698 | 1,669 | 3,845 | 2,711 | - | 1,501,404 |
| Other Assets | - | - | 184 | - | - | - | - | 4,662 | 980 | - | 5,826 |
| Total Assets | $ 3,999,845 | $ 6,780,234 | $ 1,112,535 | $ 12,048,974 | $ 1,313,810 | $ 6,217,230 | $ 561,734 | $ 7,987,993 | $ 680,372 | $ (612,037) | $ 40,090,690 |
| LIABILITIES | |||||||||||
| Intragovernmental | |||||||||||
| Accounts Payable | $ 69,170 | $ 306,300 | $ 26,177 | $ 18,928 | $ 42,007 | $ 162,573 | $ 14,803 | $ 33,303 | $ 4,621 | $ (404,263) | $ 273,619 |
| Accrued FECA Liabilities | - | 9,265 | 15,725 | 129 | 26,651 | 31,231 | 19,567 | 139,222 | 1,656 | - | 243,446 |
| Custodial Liabilities | - | 329,588 | - | - | 1,584 | - | - | - | - | - | 331,172 |
| Other Liabilities | - | 569,083 | 24,344 | 147,914 | 26,273 | 114,588 | 9,393 | 73,926 | 201,167 | (207,774) | 958,914 |
| Total Intragovernmental | 69,170 | 1,214,236 | 66,246 | 166,971 | 96,515 | 308,392 | 43,763 | 246,451 | 207,444 | (612,037) | 1,807,151 |
| Accounts Payable | 629,347 | 363,569 | 406,268 | 33,369 | 117,280 | 488,886 | 45,744 | 389,178 | 46,381 | - | 2,520,022 |
| Accrued Grant Liabilities | - | 147,652 | - | 383,171 | - | - | - | - | - | - | 530,823 |
| Actuarial FECA Liabilities | - | 50,022 | 83,490 | 657 | 144,858 | 176,353 | 107,012 | 735,856 | 15,857 | - | 1,314,105 |
| Accrued Payroll and Benefits | - | 128,797 | 30,525 | 7,930 | 59,032 | 187,572 | 31,560 | 140,727 | 8,838 | - | 594,981 |
| Accrued Annual and Compensatory Leave Liabilities | - | 183,120 | 42,138 | 6,068 | 98,608 | 265,775 | 52,408 | 168,853 | 9,911 | - | 826,881 |
| Environmental and Disposal Liabilities | - | - | - | - | - | 9,755 | - | 61,902 | - | - | 71,657 |
| Deferred Revenue | 189,122 | - | - | - | 311,164 | - | - | 1,833 | - | - | 502,119 |
| Seized Cash and Monetary Instruments | 1,424,806 | - | - | - | 447 | 42,120 | 3,010 | - | - | - | 1,470,383 |
| Contingent Liabilities | - | 4,738 | 17,000 | - | 4,928 | 66,762 | 3,505 | 4,827 | - | - | 101,760 |
| Capital Lease Liabilities | - | - | 946 | 18 | - | - | 1,875 | 30,703 | 107 | - | 33,649 |
| Radiation Exposure Compensation Act Liabilities | - | 541,784 | - | - | - | - | - | - | - | - | 541,784 |
| Other Liabilities | - | 118,879 | - | - | 92 | 3,297 | 41,416 | 96,138 | - | - | 259,822 |
| Total Liabilities | $ 2,312,445 | $ 2,752,797 | $ 646,613 | $ 598,184 | $ 832,924 | $ 1,548,912 | $ 330,293 | $ 1,876,468 | $ 288,538 | $ (612,037) | $ 10,575,137 |
| NET POSITION | |||||||||||
| Unexpended Appropriations - Earmarked Funds | $ - | $ 19,585 | $ - | $ - | $ - | $ - | $ - | $ - | $ - | $ - | $ 19,585 |
| Unexpended Appropriations - All Other Funds | - | 3,979,216 | 328,900 | 5,571,977 | 559,167 | 2,255,206 | 202,183 | 894,623 | - | - | 13,791,272 |
| Cumulative Results of Operations - Earmarked Funds | 1,687,400 | 171,475 | - | 5,866,596 | (159,279) | - | - | 69,853 | - | - | 7,636,045 |
| Cumulative Results of Operations - All Other Funds | - | (142,839) | 137,022 | 12,217 | 80,998 | 2,413,112 | 29,258 | 5,147,049 | 391,834 | - | 8,068,651 |
| Total Net Position | $ 1,687,400 | $ 4,027,437 | $ 465,922 | $ 11,450,790 | $ 480,886 | $ 4,668,318 | $ 231,441 | $ 6,111,525 | $ 391,834 | $ - | $ 29,515,553 |
| Total Liabilities and Net Position | $ 3,999,845 | $ 6,780,234 | $ 1,112,535 | $ 12,048,974 | $ 1,313,810 | $ 6,217,230 | $ 561,734 | $ 7,987,993 | $ 680,372 | $ (612,037) | $ 40,090,690 |
Department of Justice ● FY 2010 Performance and Accountability Report ● III-74
U. S. Department of Justice
Consolidating Balance Sheet
As of September 30, 2009
| Dollars in Thousands | AFF/SADF | OBDs | USMS | OJP | DEA | FBI | ATF | BOP | FPI | Eliminations | Consolidated |
|---|---|---|---|---|---|---|---|---|---|---|---|
| ASSETS | |||||||||||
| Intragovernmental | |||||||||||
| Fund Balance with U.S. Treasury | $ 39,583 | $ 4,900,344 | $ 497,604 | $ 9,306,877 | $ 783,421 | $ 3,292,066 | $ 257,432 | $ 1,758,029 | $ 21,659 | $ - | $ 20,857,015 |
| Investments, Net | 3,363,736 | 215,149 | - | - | - | - | - | - | 263,900 | - | 3,842,785 |
| Accounts Receivable, Net | 4,021 | 334,297 | 188,213 | 10,372 | 72,897 | 137,156 | 18,612 | 3,765 | 46,798 | (489,721) | 326,410 |
| Other Assets | 2,757 | 199,351 | 3,025 | 49,746 | 55,295 | 57,512 | 20,694 | 347 | - | (257,739) | 130,988 |
| Total Intragovernmental | 3,410,097 | 5,649,141 | 688,842 | 9,366,995 | 911,613 | 3,486,734 | 296,738 | 1,762,141 | 332,357 | (747,460) | 25,157,198 |
| Cash and Monetary Assets | 160,522 | 46 | - | - | 10,089 | 52,058 | 6,341 | 738 | - | - | 229,794 |
| Accounts Receivable, Net | - | 10,144 | 146 | 7,208 | 2,543 | 31,159 | 99 | 19,611 | 8,914 | - | 79,824 |
| Inventory and Related Property, Net | - | 120 | 2,150 | - | 6,862 | 8,804 | - | 16,533 | 264,232 | - | 298,701 |
| Forfeited Property, Net | 226,843 | - | - | - | - | - | - | - | - | - | 226,843 |
| General Property, Plant and Equipment, Net | 2,071 | 183,139 | 254,273 | 13,781 | 387,325 | 1,814,851 | 196,681 | 6,239,221 | 123,684 | - | 9,215,026 |
| Advances and Prepayments | 3 | 6,907 | 68 | 1,337,788 | 9,241 | 51,986 | 853 | 3,729 | 4,946 | - | 1,415,521 |
| Other Assets | - | - | 184 | - | - | - | - | 3,721 | 1,016 | - | 4,921 |
| Total Assets | $ 3,799,536 | $ 5,849,497 | $ 945,663 | $ 10,725,772 | $ 1,327,673 | $ 5,445,592 | $ 500,712 | $ 8,045,694 | $ 735,149 | $ (747,460) | $ 36,627,828 |
| LIABILITIES | |||||||||||
| Intragovernmental | |||||||||||
| Accounts Payable | $ 67,523 | $ 347,723 | $ 35,165 | $ 50,095 | $ 65,505 | $ 166,513 | $ 18,366 | $ 41,402 | $ 4,982 | $ (488,202) | $ 309,072 |
| Accrued FECA Liabilities | - | 8,973 | 15,222 | 136 | 25,594 | 32,785 | 19,751 | 132,154 | 1,643 | - | 236,258 |
| Custodial Liabilities | - | 133,796 | - | - | 2,310 | - | - | - | - | - | 136,106 |
| Other Liabilities | - | 178,149 | 20,878 | 230,852 | 21,888 | 87,513 | 8,332 | 62,659 | 194,192 | (259,258) | 545,205 |
| Total Intragovernmental | 67,523 | 668,641 | 71,265 | 281,083 | 115,297 | 286,811 | 46,449 | 236,215 | 200,817 | (747,460) | 1,226,641 |
| Accounts Payable | 628,028 | 329,785 | 353,922 | 29,365 | 113,778 | 356,100 | 46,047 | 343,619 | 52,369 | - | 2,253,013 |
| Accrued Grant Liabilities | - | 109,498 | - | 321,721 | - | - | - | - | - | - | 431,219 |
| Actuarial FECA Liabilities | - | 47,504 | 81,314 | 494 | 139,308 | 176,818 | 105,498 | 669,020 | 13,943 | - | 1,233,899 |
| Accrued Payroll and Benefits | - | 114,220 | 24,728 | 7,470 | 52,574 | 161,029 | 28,055 | 125,510 | 9,118 | - | 522,704 |
| Accrued Annual and Compensatory Leave Liabilities | - | 178,265 | 38,931 | 5,625 | 93,474 | 244,863 | 48,600 | 162,056 | 10,363 | - | 782,177 |
| Environmental and Disposal Liabilities | - | - | - | - | - | - | - | 22,112 | 204 | - | 22,316 |
| Deferred Revenue | 226,843 | - | - | - | 269,840 | - | - | 1,625 | - | - | 498,308 |
| Seized Cash and Monetary Instruments | 1,451,259 | - | - | - | 575 | 37,390 | 2,436 | - | - | - | 1,491,660 |
| Contingent Liabilities | - | - | 18,250 | - | 16,995 | 128,978 | 3,500 | 4,930 | - | - | 172,653 |
| Capital Lease Liabilities | - | - | 1,831 | 20 | - | - | 3,241 | 36,956 | 173 | - | 42,221 |
| Radiation Exposure Compensation Act Liabilities | - | 343,835 | - | - | - | - | - | - | - | - | 343,835 |
| Other Liabilities | - | 104,446 | - | - | 67 | 5,362 | 110 | 65,880 | - | - | 175,865 |
| Total Liabilities | $ 2,373,653 | $ 1,896,194 | $ 590,241 | $ 645,778 | $ 801,908 | $ 1,397,351 | $ 283,936 | $ 1,667,923 | $ 286,987 | $ (747,460) | $ 9,196,511 |
| NET POSITION | |||||||||||
| Unexpended Appropriations - Earmarked Funds | $ - | $ 22,207 | $ - | $ - | $ - | $ - | $ - | $ - | $ - | $ - | $ 22,207 |
| Unexpended Appropriations - All Other Funds | - | 3,782,236 | 222,502 | 5,951,999 | 540,670 | 2,114,589 | 183,607 | 1,106,922 | - | - | 13,902,525 |
| Cumulative Results of Operations - Earmarked Funds | 1,425,883 | 119,668 | - | 4,112,981 | (100,558) | - | - | 73,049 | - | - | 5,631,023 |
| Cumulative Results of Operations - Other Funds | - | 29,192 | 132,920 | 15,014 | 85,653 | 1,933,652 | 33,169 | 5,197,800 | 448,162 | - | 7,875,562 |
| Total Net Position | $ 1,425,883 | $ 3,953,303 | $ 355,422 | $ 10,079,994 | $ 525,765 | $ 4,048,241 | $ 216,776 | $ 6,377,771 | $ 448,162 | $ - | $ 27,431,317 |
| Total Liabilities and Net Position | $ 3,799,536 | $ 5,849,497 | $ 945,663 | $ 10,725,772 | $ 1,327,673 | $ 5,445,592 | $ 500,712 | $ 8,045,694 | $ 735,149 | $ (747,460) | $ 36,627,828 |
Department of Justice ● FY 2010 Performance and Accountability Report ● III-75
Updated November 7, 2018