FY 2009 Performance and Accountability Report

U. S. Department of Justice
Consolidating Statement of Changes in Net Position
For the Fiscal Year Ended September 30, 2009

Dollars in Thousands AFF/SADF OBDs USMS OJP DEA FBI ATF BOP FPI Eliminations Consolidated
Unexpended Appropriations                      
Beginning Balances                      
Earmarked Funds
$

-

$

44,902

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

44,902

All Other Funds - 2,669,214 191,625 2,881,349 475,267 1,884,207 167,668 899,745 - - 9,169,075
Adjustments:                      
Changes in Accounting Principles                      
Earmarked Funds - - - - - - - - - - -
All Other Funds - - - - - - - - - - -
Corrections of Errors                      
Earmarked Funds - - - - - - - - - - -
All Other Funds - - - - - - - - - - -
Beginning Balances, as Adjusted                      
Earmarked Funds - 44,902 - - - - - - - - 44,902
All Other Funds - 2,669,214 191,625 2,881,349 475,267 1,884,207 167,668 899,745 - - 9,169,075
                       
Budgetary Financing Sources                      
Appropriations Received                      
Earmarked Funds - 125,076 - - - - - - - - 125,076
All Other Funds -    7,787,138 964,000    5,036,600    1,959,084    7,336,191    1,068,215    6,176,599 - - 30,327,827
Appropriations Transferred-In/Out                      
Earmarked Funds - - - - - - - - - - -
All Other Funds - (261,192) 354,616 283,817 158,467    (8,978)    16,647    (8,035) - - 535,342
Other Adjustments                        
Earmarked Funds - - - - - - - - - - -
All Other Funds - (109,426) - (121,642) - - - - - - (231,068)
Appropriations Used                      
Earmarked Funds - (147,771) - - - - - - - - (147,771)
All Other Funds - (6,303,498) (1,287,739) (2,128,125) (2,052,148) (7,096,831) (1,068,923) (5,961,387) - - (25,898,651)
Total Financing Sources                      
Earmarked Funds - (22,695) - - - - - - - - (22,695)
All Other Funds - 1,113,022 30,877 3,070,650 65,403 230,382 15,939 207,177 - - 4,733,450
                       
Net Change                      
Earmarked Funds - (22,695) - - - - - - - - (22,695)
All Other Funds -    1,113,022    30,877 3,070,650 65,403 230,382 15,939 207,177 - - 4,733,450
                       
Ending Balances                      
Earmarked Funds - 22,207 - - - - - - - - 22,207
All Other Funds - 3,782,236 222,502 5,951,999 540,670 2,114,589 183,607 1,106,922 - - 13,902,525
Total All Funds
$

-

$

3,804,443

$

222,502

$

5,951,999

$

540,670

$

2,114,589

$

183,607

$

1,106,922

$

-

$

-

$

13,924,732

                       
Cumulative Results of Operations                      
Beginning Balances                      
Earmarked Funds
$

1,007,809

$

79,733

$

-

$

2,955,373

$

(69,174)

$

-

$

-

$

78,480

$

-

$

-

$

4,052,221

All Other Funds - 139,314 143,048 13,519 69,323 1,328,549 35,030 5,249,477 484,031 - 7,462,291
Adjustments:                      
Changes in Accounting Principles (note 27)                      
Earmarked Funds - - - - - - - - - - -
All Other Funds - - - - - - - - - - -
Corrections of Errors                      
Earmarked Funds - - - - - - - - - - -
All Other Funds - - - - - - - - - - -
                       
Beginning Balances, as Adjusted                      
Earmarked Funds 1,007,809 79,733 - 2,955,373 (69,174) - - 78,480 - -    4,052,221
All Other Funds - 139,314 143,048 13,519 69,323 1,328,549 35,030 5,249,477 484,031 -    7,462,291
                       
Budgetary Financing Sources                      
Other Ajustments                      
Earmarked Funds - - - - - - - - - - -
All Other Funds - - - - - - - - - - -
Appropriations Used                      
Earmarked Funds - 147,771 - - - - - - - - 147,771
All Other Funds -    6,303,498    1,287,739    2,128,125    2,052,148    7,096,831    1,068,923    5,961,387 - - 25,898,651
Nonexchange Revenues                      
Earmarked Funds    10,684    233 -    1,745,678 - - - - - -    1,756,595
All Other Funds - - - 1,171 - - - - - - 1,171
Donations and Forfeitures of Cash and Cash Equivalents                      
Earmarked Funds    1,376,423 - - - - - - - - -    1,376,423
All Other Funds - - - - - - - - - - -
Transfers-In/Out Without Reimbursement                      
Earmarked Funds - - - - - - - - - - -
All Other Funds -    89,948 - - - - - - - -    89,948
Other Budgetary Financing Sources                      
Earmarked Funds - - - - - - - - - - -
All Other Funds - (100,000) - - - - - - - - (100,000)
                       
Other Financing Sources                      
Donations and Forfeitures of Property                      
Earmarked Funds    68,145 - - - - - - - - -    68,145
All Other Funds - - - - - - - 68 - - 68
Transfers-In/Out Without Reimbursement                      
Earmarked Funds (42,389) - - -    180 - -   7 - - (42,202)
All Other Funds - (88,381)    335    49,215    12,143    61,342 2,173    14,766   6 -    51,599
Imputed Financing from Costs Absorbed by Others                        
Earmarked Funds - 1,244 - - 5,953 - - 3,376 - -    10,573
All Other Funds - 160,000    32,295 4,054    60,445 207,505    33,126 186,289    37,762 (28,349) 693,127
Other Financing Sources                      
Earmarked Funds - - - - - - - - - - -
All Other Funds - - - - - - - - - - -
Total Financing Sources                      
Earmarked Funds 1,412,863 149,248 - 1,745,678 6,133 - - 3,383 - - 3,317,305
All Other Funds - 6,365,065 1,320,369 2,182,565 2,124,736 7,365,678 1,104,222 6,162,510 37,768 (28,349) 26,634,564
                       
Net Cost of Operations                      
Earmarked Funds (994,789) (109,313) - (588,070) (37,517) - -    (8,814) - - (1,738,503)
All Other Funds - (6,475,187) (1,330,497) (2,181,070) (2,108,406) (6,760,575) (1,106,083) (6,214,187) (73,637)    28,349 (26,221,293)
                       
Net Change                      
Earmarked Funds 418,074    39,935 -    1,157,608 (31,384) - -    (5,431) - -    1,578,802
All Other Funds - (110,122) (10,128) 1,495    16,330 605,103    (1,861) (51,677) (35,869) - 413,271
                       
Ending Balances                      
Earmarked Funds 1,425,883 119,668 - 4,112,981   (100,558) - - 73,049 - - 5,631,023
All Other Funds - 29,192 132,920 15,014 85,653 1,933,652 33,169 5,197,800 448,162 - 7,875,562
Total All Funds
$

1,425,883

$

148,860

$

132,920

$

4,127,995

$

(14,905)

$

1,933,652

$

33,169

$

5,270,849

$

448,162

$

-

$

13,506,585

 

Department of Justice ● FY 2009 Performance and Accountability Report ● III-84

 

 

U. S. Department of Justice
Consolidating Statement of Changes in Net Position
For the Fiscal Year Ended September 30, 2008

Dollars in Thousands AFF/SADF OBDs USMS OJP DEA FBI ATF BOP FPI Eliminations Consolidated
Unexpended Appropriations                      
Beginning Balances                      
Earmarked Funds
$

-

$

21,938

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

21,938

All Other Funds - 3,241,246 215,147 3,049,478 437,415 1,647,372 170,656 953,555 - - 9,714,869
Adjustments:                      
Changes in Accounting Principles                      
Earmarked Funds - - - - - - - - - - -
All Other Funds - - - - - - - - - - -
Corrections of Errors                      
Earmarked Funds - - - - - - - - - - -
All Other Funds - - - - - - - - - - -
Beginning Balances, as Adjusted                      
Earmarked Funds - 21,938 - - - - - - - - 21,938
All Other Funds - 3,241,246 215,147 3,049,478 437,415 1,647,372 170,656 953,555 - - 9,714,869
                       
Budgetary Financing Sources                      
Appropriations Received                      
Earmarked Funds -    44,902 - - - - - - - -    44,902
All Other Funds -    6,097,796 895,144    1,769,767    1,887,430    6,763,811    1,011,597    5,610,260 - - 24,035,805
Appropriations Transferred-In/Out                      
Earmarked Funds - 4,061 - - - - - - - - 4,061
All Other Funds - (226,909) 332,914 241,204    15,302 (169,298)    16,825    34,270 - - 244,308
Other Adjustments                        
Earmarked Funds - (10,260) - - - - - - - - (10,260)
All Other Funds - (283,128) - (110,598) -    (1,300) - - - - (395,026)
Appropriations Used                      
Earmarked Funds - (15,739) - - - - - - - - (15,739)
All Other Funds - (6,159,791) (1,251,580) (2,068,502) (1,864,880) (6,356,378) (1,031,410) (5,698,340) - - (24,430,881)
Total Financing Sources                      
Earmarked Funds - 22,964 - - - - - - - - 22,964
All Other Funds -   (572,032) (23,522)   (168,129) 37,852 236,835   (2,988) (53,810) - -   (545,794)
                       
Net Change                      
Earmarked Funds -    22,964 - - - - - - - -    22,964
All Other Funds - (572,032) (23,522) (168,129)    37,852 236,835    (2,988) (53,810) - - (545,794)
                       
Ending Balances                      
Earmarked Funds - 44,902 - - - - - - - - 44,902
All Other Funds - 2,669,214 191,625 2,881,349 475,267 1,884,207 167,668 899,745 - - 9,169,075
Total All Funds
$

-

$

2,714,116

$

191,625

$

2,881,349

$

475,267

$

1,884,207

$

167,668

$

899,745

$

-

$

-

$

9,213,977

                       
Cumulative Results of Operations                      
Beginning Balances                      
Earmarked Funds
$

734,213

$

164,090

$

-

$

2,700,816

$

(49,352)

$

-

$

-

$

69,686

$

-

$

-

$

3,619,453

All Other Funds - 160,915 143,621 22,416 47,357 784,797 53,210 5,258,111 480,912 - 6,951,339
Adjustments:                      
Changes in Accounting Principles (Note 27)                      
Earmarked Funds - - - - - - - - - - -
All Other Funds - - - - - - - - - - -
Corrections of Errors                      
Earmarked Funds - - - - - - - - - - -
All Other Funds - - - - - - - - - - -
                       
Beginning Balances, as Adjusted                      
Earmarked Funds 734,213 164,090 - 2,700,816 (49,352) - - 69,686 - -    3,619,453
All Other Funds - 160,915 143,621 22,416 47,357 784,797 53,210 5,258,111 480,912 -    6,951,339
                       
Budgetary Financing Sources                      
Other Ajustments                      
Earmarked Funds - - - - - - - - - - -
All Other Funds - - - - - - - - - - -
Appropriations Used                      
Earmarked Funds -    15,739 - - - - - - - -    15,739
All Other Funds -    6,159,791    1,251,580    2,068,502    1,864,880    6,356,378    1,031,410    5,698,340 - - 24,430,881
Nonexchange Revenues                      
Earmarked Funds    83,690    162 - 896,752 - - - - - - 980,604
All Other Funds - - - 1,199 - - - - - - 1,199
Donations and Forfeitures of Cash and Cash Equivalents                      
Earmarked Funds    1,222,643 - - - - - - - - -    1,222,643
All Other Funds - - - - - - - - - - -
Transfers-In/Out Without Reimbursement                      
Earmarked Funds - - - - - - - - - - -
All Other Funds - 180,900 - - - - - - - - 180,900
Other Budgetary Financing Sources                      
Earmarked Funds - - - - - - - - - - -
All Other Funds - (41,000) - - - - - - - - (41,000)
                       
Other Financing Sources                      
Donations and Forfeitures of Property                      
Earmarked Funds    63,430 - - - - - - - - -    63,430
All Other Funds - - - - - - - 2,424 - - 2,424
Transfers-In/Out Without Reimbursement                      
Earmarked Funds (65,451) - - -    (41) - - - - - (65,492)
All Other Funds - (119,226)    674    61,855 5,795    77,901 4,885    32,682 - -    64,566
Imputed Financing from Costs Absorbed by Others                        
Earmarked Funds -    12,006 - - 5,507 - - 3,050 - -    20,563
All Other Funds - 124,606    29,413 3,503    64,440 187,109    31,447 166,460    36,465 (27,562) 615,881
Other Financing Sources                      
Earmarked Funds - - - - - - - - - - -
All Other Funds - - - - - - - - - - -
Total Financing Sources                      
Earmarked Funds 1,304,312 27,907 - 896,752 5,466 - - 3,050 - - 2,237,487
All Other Funds - 6,305,071 1,281,667 2,135,059 1,935,115 6,621,388 1,067,742 5,899,906 36,465 (27,562) 25,254,851
                       
Net Cost of Operations                      
Earmarked Funds (1,030,716) (112,264) - (642,195) (25,288) - - 5,744 - - (1,804,719)
All Other Funds - (6,326,672) (1,282,240) (2,143,956) (1,913,149) (6,077,636) (1,085,922) (5,908,540) (33,346)    27,562 (24,743,899)
                       
Net Change                      
Earmarked Funds 273,596 (84,357) - 254,557 (19,822) - - 8,794 - - 432,768
All Other Funds - (21,601) (573)    (8,897)    21,966 543,752 (18,180)    (8,634) 3,119 - 510,952
                       
Ending Balances                      
Earmarked Funds 1,007,809 79,733 - 2,955,373 (69,174) - - 78,480 - - 4,052,221
All Other Funds - 139,314 143,048 13,519 69,323 1,328,549 35,030 5,249,477 484,031 - 7,462,291
Total All Funds
$

1,007,809

$

219,047

$

143,048

$

2,968,892

$

149

$

1,328,549

$

35,030

$

5,327,957

$

484,031

$

-

$

11,514,512

 

Department of Justice ● FY 2009 Performance and Accountability Report ● III-84

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