U. S. Department of Justice
Consolidating Balance Sheet
As of September 30, 2008
| Dollars in Thousands | AFF/SADF | OBDs | USMS | OJP | DEA | FBI | ATF | BOP | FPI | Eliminations | Consolidated |
|---|---|---|---|---|---|---|---|---|---|---|---|
| ASSETS | |||||||||||
| Intragovernmental | |||||||||||
| Fund Balance with U.S. Treasury | $
111,756 |
$
3,793,821 |
$
455,838 |
$
6,203,049 |
$
717,382 |
$
2,546,941 |
$
235,179 |
$
1,511,486 |
$
19,991 |
$ - |
$
15,595,443 |
| Investments, Net | 2,757,584 | 201,020 | - | - | - | - | - | - | 352,700 | - | 3,311,304 |
| Accounts Receivable, Net | 1,646 | 286,977 | 164,364 | 9,773 | 32,905 | 223,486 | 24,113 | 5,018 | 36,497 | (426,202) | 358,577 |
| Other Assets | 848 | 414,301 | 1,667 | 29,761 | 17,670 | 75,872 | 27,136 | 1,172 | - | (449,665) | 118,762 |
| Total Intragovernmental | 2,871,834 | 4,696,119 | 621,869 | 6,242,583 | 767,957 | 2,846,299 | 286,428 | 1,517,676 | 409,188 | (875,867) | 19,384,086 |
| Cash and Monetary Assets | 106,200 | - | - | 5 | 8,414 | 59,658 | 7,189 | 743 | - | - | 182,209 |
| Accounts Receivable, Net | 6 | 29,350 | 357 | 10,667 | 2,573 | 43,699 | 212 | 28,564 | 8,372 | - | 123,800 |
| Inventory and Related Property, Net | - | 157 | 1,874 | - | 5,371 | 6,257 | - | 20,442 | 250,116 | - | 284,217 |
| Forfeited Property, Net | 139,897 | - | - | - | - | - | - | - | - | - | 139,897 |
| General Property, Plant and Equipment, Net | 2,724 | 156,353 | 254,164 | 12,995 | 368,795 | 1,453,524 | 182,945 | 6,195,389 | 131,651 | - | 8,758,540 |
| Advances and Prepayments | - | 6,376 | 88 | 393,959 | 7,629 | 46,698 | 185 | 3,639 | 7,986 | - | 466,560 |
| Other Assets | - | - | 184 | - | - | - | - | 3,953 | 601 | - | 4,738 |
| Total Assets | $
3,120,661 |
$
4,888,355 |
$
878,536 |
$
6,660,209 |
$
1,160,739 |
$
4,456,135 |
$
476,959 |
$
7,770,406 |
$
807,914 |
$
(875,867) |
$
29,344,047 |
| LIABILITIES | |||||||||||
| Intragovernmental | |||||||||||
| Accounts Payable | $
95,235 |
$
297,906 |
$
34,756 |
$
23,648 |
$
39,170 |
$
126,049 |
$
18,665 |
$
27,919 |
$
6,376 |
$
(426,202) |
$
243,522 |
| Accrued FECA Liabilities | - | 9,439 | 15,007 | 67 | 25,503 | 32,866 | 19,536 | 122,646 | 1,489 | - | 226,553 |
| Custodial Liabilities | - | 185,056 | - | - | 1,150 | - | - | - | - | - | 186,206 |
| Other Liabilities | - | 330,471 | 14,734 | 447,447 | 17,996 | 105,340 | 7,060 | 57,042 | 211,655 | (449,665) | 742,080 |
| Total Intragovernmental | 95,235 | 822,872 | 64,497 | 471,162 | 83,819 | 264,255 | 45,261 | 207,607 | 219,520 | (875,867) | 1,398,361 |
| Accounts Payable | 649,280 | 278,695 | 327,171 | 21,879 | 101,909 | 287,462 | 49,359 | 351,913 | 72,461 | - | 2,140,129 |
| Accrued Grant Liabilities | 104,070 | 305,001 | 409,071 | ||||||||
| Actuarial FECA Liabilities | - | 48,076 | 74,673 | 189 | 137,373 | 170,902 | 102,822 | 590,524 | 12,010 | - | 1,136,569 |
| Accrued Payroll and Benefits | - | 97,699 | 21,531 | 6,795 | 47,181 | 135,840 | 24,552 | 109,254 | 9,385 | - | 452,237 |
| Accrued Annual and Compensatory Leave Liabilities | - | 165,144 | 36,334 | 4,918 | 88,089 | 223,956 | 44,896 | 153,831 | 10,291 | - | 727,459 |
| Environmental and Disposal Liabilities | - | - | - | - | - | - | - | 22,112 | - | - | 22,112 |
| Deferred Revenue | 139,897 | - | - | - | 215,330 | - | - | 1,654 | - | - | 356,881 |
| Seized Cash and Monetary Instruments | 1,228,440 | - | - | - | 489 | 33,898 | 3,784 | - | - | - | 1,266,611 |
| Contingent Liabilities | - | 8,000 | 17,000 | - | 11,120 | 120,770 | 3,500 | 3,922 | - | - | 164,312 |
| Capital Lease Liabilities | - | - | 2,657 | - | - | - | - | 42,735 | 216 | - | 45,632 |
| Radiation Exposure Compensation Act Liabilities | - | 321,671 | - | 24 | - | - | - | - | - | - | 321,671 |
| Other Liabilities | - | 108,965 | - | - | 13 | 6,296 | 87 | 59,152 | - | - | 174,513 |
| Total Liabilities | $
2,112,852 |
$
1,955,192 |
$
543,863 |
$
809,968 |
$
685,323 |
$
1,243,379 |
$
274,261 |
$
1,542,704 |
$
323,883 |
$
(875,867) |
$
8,615,558 |
| NET POSITION | |||||||||||
| Unexpended Appropriations - Earmarked Funds | $ - |
$
44,902 |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$
44,902 |
| Unexpended Appropriations - All Other Funds | - | 2,669,214 | 19,1625 | 2,881,349 | 475,267 | 1,884,207 | 167,668 | 899,745 | - | - | 916,9075 |
| Cumulative Results of Operations - Earmarked Funds | 1,007,809 | 79,733 | - | 2,955,373 | (69,174) | - | - | 78,480 | - | - | 4,052,221 |
| Cumulative Results of Operations - 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 Net Position | $
1,007,809 |
$
2,933,163 |
$
334,673 |
$
5,850,241 |
$
475,416 |
$
3,212,756 |
$
202,698 |
$
6,227,702 |
$
484,031 |
$ - |
$
20,728,489 |
| Total Liabilities and Net Position | $
3,120,661 |
$
4,888,355 |
$
878,536 |
$
6,660,209 |
$
1,160,739 |
$
4,456,135 |
$
476,959 |
$
7,770,406 |
$
807,914 |
$
(875,867) |
$
29,344,047 |
Department of Justice ● FY 2008 Performance and Accountability Report ● III-82
U. S. Department of Justice
Consolidating Balance Sheet
As of September 30, 2007
| Dollars in Thousands | AFF/SADF | OBDs | USMS | OJP | DEA | FBI | ATF | BOP | FPI | Eliminations | Consolidated |
|---|---|---|---|---|---|---|---|---|---|---|---|
| ASSETS | |||||||||||
| Intragovernmental | |||||||||||
| Fund Balance with U.S. Treasury | $
300,136 |
$
4,684,262 |
$
474,141 |
$
6,406,981 |
$
620,262 |
$
2,245,025 |
$
267,278 |
$
1,494,588 |
$
22,490 |
$ - |
$
16,515,163 |
| Investments, Net | 2,548,567 | 249,221 | - | - | - | - | - | - | 394,687 | - | 3,192,475 |
| Accounts Receivable, Net | 13,608 | 304,821 | 137,775 | 6,206 | 41,980 | 78,288 | 22,792 | 4,488 | 54,943 | (329,478) | 335,423 |
| Other Assets | 2,228 | 681,894 | 5,493 | 23,319 | 24,210 | 90,227 | 34,712 | 4,400 | - | (720,382) | 146,101 |
| Total Intragovernmental | 2,864,539 | 5,920,198 | 617,409 | 6,436,506 | 686,452 | 2,413,540 | 324,782 | 1,503,476 | 472,120 | (1,049,860) | 20,189,162 |
| Cash and Monetary Assets | 64,206 | 1 | - | 5 | 7,150 | 53,318 | 4,929 | 703 | - | - | 130,312 |
| Accounts Receivable, Net | 1 | 11,079 | 242 | 3,395 | 3,643 | 29,857 | 407 | 24,588 | 13,231 | - | 86,443 |
| Inventory and Related Property, Net | - | 157 | 1,998 | - | 5,698 | 5,167 | - | 16,523 | 181,223 | - | 210,766 |
| Forfeited Property, Net | 124,379 | - | - | - | - | - | - | - | - | - | 124,379 |
| General Property, Plant and Equipment, Net | 3,378 | 114,557 | 244,888 | 28,968 | 331,942 | 1,078,009 | 187,900 | 6,114,705 | 129,730 | - | 8,234,077 |
| Advances and Prepayments | - | 7,893 | 56 | 417,883 | 8,360 | 37,744 | 1 | 4,528 | - | - | 476,465 |
| Other Assets | - | - | 184 | - | - | - | - | 3,452 | 2,016 | - | 5,652 |
| Total Assets | $
3,056,503 |
$
6,053,885 |
$
864,777 |
$
6,886,757
|
$
1,043,245 |
$
3,617,635 |
$
518,019 |
$
7,667,975 |
$
798,320 |
$
(1,049,860) |
$
29,457,256 |
| LIABILITIES | |||||||||||
| Intragovernmental | |||||||||||
| Accounts Payable | $
67,016 |
$
255,030 |
$
9,244 |
$
47,884 |
$
30,336 |
$
152,616 |
$
27,430 |
$
34,369 |
$
5,439 |
$
(329,478) |
$
299,886 |
| Accrued FECA Liabilities | - | 9,994 | 14,540 | 11 | 26,365 | 32,264 | 19,994 | 110,955 | 1,221 | - | 215,344 |
| Debt | - | - | - | - | - | - | - | - | 20,000 | - | 20,000 |
| Custodial Liabilities | - | 830,787 | - | - | 1,353 | - | - | - | - | - | 832,140 |
| Other Liabilities | - | 255,390 | 32,235 | 703,527 | 14,142 | 79,621 | 5,359 | 48,240 | 188,962 | (720,382) | 607,094 |
| Total Intragovernmental | 67,016 | 1,351,201 | 56,019 | 751,422 | 72,196 | 264,501 | 52,783 | 193,564 | 215,622 | (1,049,860) | 1,974,464 |
| Accounts Payable | 829,987 | 308,110 | 307,187 | 20,834 | 85,381 | 280,192 | 69,778 | 312,413 | 71,441 | - | 2,285,323 |
| Accrued Grant Liabilities | 156,162 | 334,779 | 490,941 | ||||||||
| Actuarial FECA Liabilities | - | 44,719 | 71,161 | 35 | 137,089 | 165,448 | 100,113 | 517,449 | 10,465 | - | 1,046,479 |
| Accrued Payroll and Benefits | - | 75,905 | 16,599 | 2,537 | 36,217 | 105,999 | 19,130 | 88,285 | 8,759 | - | 353,431 |
| Accrued Annual and Compensatory Leave Liabilities | - | 153,349 | 33,156 | 4,440 | 82,151 | 205,844 | 41,030 | 145,707 | 9,804 | - | 675,481 |
| Environmental and Disposal Liabilities | 22,112 | 22,112 | |||||||||
| Deferred Revenue | 124,379 | - | - | - | 185,599 | - | - | 1,599 | - | - | 311,577 |
| Seized Cash and Monetary Instruments | 1,265,908 | - | - | - | 467 | 30,729 | 2,109 | - | - | - | 1,299,213 |
| Contingent Liabilities | 35,000 | 1,357 | 18,100 | - | 8,720 | 119,363 | 2,346 | 5,204 | - | - | 190,090 |
| Capital Lease Liabilities | - | - | 3,787 | - | - | - | 48,079 | 1,317 | - | 53,183 | |
| Radiation Exposure Compensation Act Liabilities | - | 188,458 | - | - | - | - | - | - | - | - | 188,458 |
| Other Liabilities | - | 186,435 | - | - | 5 | 13,390 | 6,864 | 52,211 | - | - | 258,905 |
| Total Liabilities | $
2,322,290 |
$
2,465,696 |
$
506,009 |
$
1,114,047 |
$
607,825 |
$
1,185,466 |
$
294,153 |
$
1,386,623 |
$
317,408 |
$
(1,049,860) |
$
9,149,657 |
| NET POSITION | |||||||||||
| Unexpended Appropriations - Earmarked Funds | $ - |
$
21,938 |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$
21,938 |
| Unexpended Appropriations - All Other Funds | - | 3,241,246 | 215,147 | 3,049,478 | 437,415 | 1,647,372 | 170,656 | 953,555 | - | - | 9,714,869 |
| Cumulative Results of Operations - Earmarked Funds | 734,213 | 164,090 | - | 2,700,816 | (49,352) | - | - | 69,686 | - | - | 3,619,453 |
| Cumulative Results of Operations - Other Funds | - | 160,915 | 143,621 | 22,416 | 47,357 | 784,797 | 53,210 | 5,258,111 | 480,912 | - | 6,951,339 |
| Total Net Position | $
734,213 |
$
3,588,189 |
$
358,768 |
$
5,772,710 |
$
435,420 |
$
2,432,169 |
$
223,866 |
$
6,281,352 |
$
480,912 |
$ - |
$
20,307,599 |
| Total Liabilities and Net Position | $
3,056,503 |
$
6,053,885 |
$
864,777 |
$
6,886,757 |
$
1,043,245 |
$
3,617,635 |
$
518,019 |
$
7,667,975 |
$
798,320 |
$
(1,049,860) |
$
29,457,256 |
Department of Justice ● FY 2008 Performance and Accountability Report ● III-83