Combined Principal Financial Statements

Federal Prison System

Combined Statement of Financial Position
as of September 30, 1996

Dollars in Thousands                                                                                          1996

 
 

FPS

Assets

 

  Entity Assets

 

    Intragovernmental Assets:

 

        Fund Balance with U.S. Treasury (Note 2)

$1,809,803

        Accounts Receivable, Net (Note 4)

83,632

        Advances and Prepayments

5,073

        Other Intragovernmental

2,367

    Governmental Assets:

 

        Accounts Receivable, Net (Note 4)

24,848

        Advances and Prepayments

5,857

        Other Governmental

202

    Cash and Other Monetary Assets (Note 3)

1,368

    Inventory, Net (Note 5)

97,288

    Operating Materials and Supplies, Net (Note 6)

4,801

    Property, Plant and Equipment, Net (Note 7)

3,487,811

    Total Entity Assets

$5,523,050

  Non-Entity Assets

 

    Intragovernmental Assets:

 

        Fund Balance with U.S. Treasury (Note 2)

$18,264

    Governmental Assets:

 

        Accounts Receivable, Net (Note 4)

3,502

        Cash and Other Monetary Assets (Note 3)

11

    Total Non-Entity Assets

21,777

Total Assets

$5,544,827

 

Liabilities

 

  Liabilities Covered by Budgetary Resources

 

    Intragovernmental Liabilities

 

        Accounts Payable

$57,855

        Debt (Note 8)

20,000

        Other Intragovernmental Liabilities (Note 18)

42,344

    Governmental Liabilities:

 

        Accounts Payable

272,071

        Other Governmental Liabilities (Note 17)

92,368

        Total Liabilities Covered by Budgetary Resources

$484,638

  Liabilities not Covered by Budgetary Resources

 

    Governmental Liabilities:

 

        Other Governmental Liabilities (Note 11)

$225,481

    Total Liabilities not Covered by Budgetary Resources

$225,481

Total Liabilities

$710,119

 

Net Position (Note 10)

 

    Balances:

 

        Unexpended Appropriations

$1,379,242

        Invested Capital

3,492,622

        Cumulative Results of Operations

168,243

        Other

20,082

        Future Funding Requirements (Note 11)

(225,481)

Total Net Position

$4,834,708

Total Liabilities and Net Position

$5,544,827

 

Combined Statement of Operations and Changes in Net Position

Dollars in Thousands                                                                  1996

 
 

FPS

Revenues and Financing Sources

 

  Appropriated Capital Used

$2,461,002

  Revenues from Sales of Goods and Services

 

        To the Public

132,791

        Intragovernmental

482,633

  Interest and Penalties, Non-Federal

627

  Interest, Federal

4,736

  Other Revenues and Financing Sources (Note 12)

19,774

  Less: Taxes and Receipts Transferred to the
           Treasury or Other Agencies

(2,142)

Total Revenues and Financing Sources

$3,099,421

 

Expenses

 

  Program or Operating Expenses: (by OMB object
  class) (Note 13)

 

        Personnel Services and Benefits

$1,613,394

        Travel and Transportation

44,247

        Rental/Communications/Utilities/Misc.

127,195

        Printing and Reproduction

4,057

        Contractual Services

372,023

        Supplies and Materials

213,367

        Equipment, Noncapitalized

45,476

        Grants, Subsidies and Contributions

2,145

        Future Compensation Benefits Cost

43,428

        Insurance Claims and Indemnities

2,554

  Total Program or Operating Expenses

$2,467,886

  Cost of Goods Sold

 

        To the Public

$96,632

        Intragovernmental

443,281

  Depreciation and Amortization

66,047

  Bad Debts and Writeoffs

2,025

  Interest, Prompt Pay

197

  Other Expenses (Note 19)

33,835

Total Expenses

$3,109,903

Excess (Shortage) of Revenues and Financing Sources
  Over Total Expenses

(10,482)

  Net Position, Beginning Balance, as Previously Stated

4,851,415

  Adjustments (Note 14)

(18,310)

  Net Position, Beginning Balance, as Restated

4,833,105

  Excess (Shortage) of Revenues and Financing Sources
  Over Total Expenses

(10,482)

  Plus (Minus) Non Operating Changes (Note 15)

12,085

Net Position, Ending Balance

$4,834,708

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