U. S. DEPARTMENT OF JUSTICE

Consolidated Statements of Financing

For the Fiscal Years Ended September 30, 2005 and 2004

Dollars in Thousands
2005
2004
(Restated, Note 20)

Resources Used to Finance Activities

 

Budgetary Resources Obligated

Obligations Incurred

$ 28,655,379
$ 34,724,278

Less: Spending Authority from Offsetting Collections and Recoveries

6,430,374
6,324,930

 Obligations Net of Offsetting Collections and Recoveries

22,225,005
28,399,348

 Less: Offsetting Receipts

447,143
428,352

 Net Obligations

21,777,862
27,970,996
 

Other Resources

Donations and Forfeitures of Property

81,754
95,507

Transfers-In/Out Without Reimbursement

267,870
(20,951)

Imputed Financing from Costs Absorbed by Others  (Note 19)

640,126
662,434

Net Other Resources Used to Finance Activities

989,750
736,990

Total Resources Used to Finance Activities

22,767,612

28,707,986

Resources Used to Finance Items not Part of the Net Cost of Operations

Change in Budgetary Resources Obligated for Goods, Services, and Benefits Ordered but not Yet Provided

1,697,306
1,178,212

Resources That Fund Expenses Recognized in Prior Periods  (Note 18)

(344,935)
(54,421)

Budgetary Offsetting Collections and Receipts That do not Affect Net Cost of Operations

(41,742)
(74,128)

Resources That Finance the Acquisition of Assets

(711,786)
(820,985)

Other Resources or Adjustments to Net Obligated Resources That do not Affect Net Cost of Operations

(2,542)
(692,162)

Total Resources Used to Finance Items not Part of the Net Costof Operations

596,301
(463,484)

Total Resources Used to Finance the Net Cost of Operations

$ 23,363,913

$   28,244,502

 

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

III-42 Department of Justice FY 2005 Performance and Accountability Report

 

U. S. DEPARTMENT OF JUSTICE

Consolidated Statements of Financing(Continued)

For the Fiscal Years Ended September 30, 2005 and 2004

Dollars in Thousands
2005
2004
(Restated, Note 20)

Components of Net Cost of Operations That Will not Require
or Generate Resources in the Current Period

Components Requiring or Generating Resources in Future Periods:

 
 

Increase in Annual and Compensatory Leave Liabilities

$  34,572
$  27,848

Increase in Future Radiation Exposure Compensation Act Liabilities  (Note 28)

-
588,617

(Increase)/Decrease in Exchange Revenue Receivable From the Public

3,878
7,722

Other

316,507
116,072

Total Components of Net Cost of Operations Requiring or Generating Resources in Future Periods  (Note 18)

354,957
740,259

 

Components not Requiring or Generating Resources:

 
 

Depreciation and Amortization

552,616
502,929

Revaluation of Assets or Liabilities

2,303
2,612

Other

10,389
28,883

Total Components of Net Cost of Operations not Requiring or Generating Resources

565,308
534,424
 

Total Components of Net Cost of Operations That Will not
Require or Generate Resources in the Current Period

920,265

1,274,683

Net Cost of Operations

$ 24,284,178

$   29,519,185

 

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

Department of Justice FY 2005 Performance and Accountability Report III-43

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