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 |
(2,142) |
Total Revenues and Financing Sources |
$3,099,421 |
Expenses |
|
Program or Operating Expenses:
(by OMB object |
|
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 |
(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 |
(10,482) |
Plus (Minus) Non Operating Changes (Note 15) |
12,085 |
Net Position, Ending Balance |
$4,834,708 |
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