FY 2010 Performance and Accountability Report

U. S. Department of Justice
Consolidating Statement of Changes in Net Position
As of September 30, 2010

Dollars in Thousands AFF/SADF OBDs USMS OJP DEA FBI ATF BOP FPI Eliminations Consolidated
                       
Unexpended Appropriations                      
Beginning 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
                       
Budgetary Financing Sources                      
Appropriations Received                      
Earmarked Funds - 90,312 - - - - - - - - 90,312
All Other Funds - 7,220,403 1,190,039 2,501,851 2,053,353 7,922,537 1,158,272 6,205,386 - - 28,251,841
Appropriations Transferred-In/Out                      
All Other Funds - (209,609)   393,936   200,453 39,756 90,116 (3,318) (818) - -   510,516
Other Adjustments                      
Earmarked Funds - (9,001) - - - - - - - - (9,001)
All Other Funds -   (40,750) -   (54,000) -   (50,000) - - - - (144,750)
Appropriations Used                      
Earmarked Funds -   (83,933) - - - - - - - -   (83,933)
All Other Funds - (6,773,064) (1,477,577) (3,028,326) (2,074,612) (7,822,036) (1,136,378) (6,416,867) - -   (28,728,860)
Total Financing Sources                      
Earmarked Funds - (2,622) - - - - - - - - (2,622)
All Other Funds - 196,980 106,398   (380,022)   18,497 140,617   18,576   (212,299) - -   (111,253)
                       
Net Change                      
Earmarked Funds - (2,622) - - - - - - - - (2,622)
All Other Funds -   196,980   106,398 (380,022) 18,497   140,617 18,576 (212,299) - - (111,253)
                       
Ending Balances                      
Earmarked Funds -   19,585 - - - - - - - -   19,585
All Other Funds - 3,979,216 328,900 5,571,977 559,167 2,255,206 202,183 894,623 - - 13,791,272
Total All Funds $ - $ 3,998,801 $ 328,900 $ 5,571,977 $ 559,167 $ 2,255,206 $ 202,183 $ 894,623 $ - $ - $ 13,810,857
                       
Cumulative Results of Operations                      
Beginning 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
Adjustments:                      
Changes in Accounting Principles (Note 27)                      
All Other Funds - - - - - (9,755) - (36,833) - - (46,588)
                       
Beginning Balances, as Adjusted                      
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 1,923,897   33,169 5,160,967 448,162 - 7,828,974
                       
Budgetary Financing Sources                      
Appropriations Used                      
Earmarked Funds - 83,933 - - - - - - - - 83,933
All Other Funds - 6,773,064 1,477,577 3,028,326 2,074,612 7,822,036 1,136,378 6,416,867 - - 28,728,860
Nonexchange Revenues                      
Earmarked Funds 3,864   319 - 2,362,338 - - - - - - 2,366,521
All Other Funds - - -   932 - - - - - -   932
Donations and Forfeitures of Cash and Cash Equivalents                      
Earmarked Funds 1,502,466 - - - - - - - - - 1,502,466
Transfers-In/Out Without Reimbursement                      
All Other Funds - 75,097 -   - - - - - - 75,097
                       
Other Financing Sources                      
Donations and Forfeitures of Property                      
Earmarked Funds 70,864 - - - - - - - - - 70,864
All Other Funds - - - - - - -   340 - -   340
Transfers-In/Out Without Reimbursement                      
Earmarked Funds   (31,259) - - - 86 - - - - -   (31,173)
All Other Funds -   (81,783)   186 24,608 9,432 69,206 2,407 5,394 (166) - 29,284
Imputed Financing from Costs Absorbed by Others                      
Earmarked Funds - 1,301 - - 6,969 - - 3,891 - - 12,161
All Other Funds -   161,894 38,441 4,712 68,740   354,864 39,264   212,814 37,435   (27,448)   890,716
                       
Total Financing Sources                      
Earmarked Funds 1,545,935   85,553 - 2,362,338   7,055 - -   3,891 - - 4,004,772
All Other Funds - 6,928,272 1,516,204 3,058,578 2,152,784 8,246,106 1,178,049 6,635,415   37,269 (27,448) 29,725,229
                       
Net Cost of Operations                      
Earmarked Funds (1,284,418)   (33,746) - (608,723)   (65,776) - - (7,087) - - (1,999,750)
All Other Funds - (7,100,303) (1,512,102) (3,061,375) (2,157,439) (7,756,891) (1,181,960) (6,649,333)   (93,597) 27,448   (29,485,552)
                       
Net Change                      
Earmarked Funds   261,517 51,807 - 1,753,615   (58,721) - - (3,196) - - 2,005,022
All Other Funds - (172,031) 4,102 (2,797) (4,655)   489,215 (3,911)   (13,918)   (56,328) -   239,677
                       
Ending Balances                      
Earmarked Funds 1,687,400 171,475 - 5,866,596   (159,279) - -   69,853 - - 7,636,045
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 All Funds $ 1,687,400 $ 28,636 $ 137,022 $ 5,878,813 $ (78,281) $ 2,413,112 $ 29,258 $ 5,216,902 $ 391,834 $ - $ 15,704,696

 

 

Department of Justice ● FY 2010 Performance and Accountability Report ● III-78

 

 

U. S. Department of Justice
Consolidating Statement of Changes in Net Position
As of 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
                       
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                      
All Other Funds - (261,192)   354,616   283,817   158,467 (8,978) 16,647 (8,035) - -   535,342
Other Adjustments                      
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
                       
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                      
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
Transfers-In/Out Without Reimbursement                      
All Other Funds - 89,948 - - - - - - - - 89,948
Other Budgetary Financing Sources                      
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
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 2010 Performance and Accountability Report ● III-80

 

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