FY 2010 Performance and Accountability Report

U.S. Department of Justice
Consolidated Statements of Changes in Net Position
For the Fiscal Years Ended September 30, 2010

Dollars in Thousands
	2010
	Earmarked Funds	All Other Funds	Eliminations	Total
Unexpended appropriations
Beginning Balances	$ 22,207	$ 13,902,525	$ -	$ 13,924,732

Budgetary Financing Sources
Appropriations Received	90,312	28,251,841	-	28,342,153
Appropriations Transferred-In/Out	-	510,516	-	510,516
Other Adjustments	(9,001)	(144,750)	-	(153,751)
Appropriations Used	(83,933)	(28,728,860)	-	(28,812,793)

Total Budgetary Financing Sources	(2,622)	(111,253)	-	(113,875)

Unexpended Appropriations	$ 19,585	$ 13,791,272	$ -	$ 13,810,857


Cumulative Results of Operations
Beginning Balances	$5,631,023	$ 7,875,562	$ -	$ 13,506,585

Adjustments (Note 26)
Changes in Accounting Principles	-	(46,588)		(46,588)

Beginning Balances, as Adjusted	5,631,023	7,828,974		13,459,997

Budgetary Financing Sources
Appropriations Used	83,933	28,728,860	-	28,812,793
Nonexchange Revenues	2,366,521	932	-	2,367,453
Donations and Forfeitures of Cash and Cash Equivalents	1,502,466	-	-	1,502,466
Transfers-In/Out Without Reimbursement	-	75,097	-	75,097

Other Financing Sources
Donations and Forfeitures of Property	70,864	340	-	71,204
Transfers-In/Out Without Reimbursement	(31,173)	29,284	-	(1,889)
Imputed Financing From Costs Absorbed by Others(Note 19)	12,161	918,164	(27,448)	902,877
Total Financing Sources	4,004,772	29,752,677	(27,448)	33,730,001

Net Cost of Operations	(1,999,750)	(29,513,000)	27,448	(31,485,302)

Net Change	2,005,022	239,677	-	2,244,699

Cumulative Results of Operations	$7,636,045	$ 8,068,651	$ -	$ 15,704,696

Net Position	$7,655,630	$ 21,859,923	$ -	$ 29,515,553

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

Department of Justice ● FY 2010 Performance and Accountability Report ● III-24

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U.S. Department of Justice
Consolidated Statements of Changes in Net Position
For the Fiscal Years Ended September 30, 2009

Dollars in Thousands
	2009
	Earmarked Funds	All Other Funds	Eliminations	Total
Unexpended appropriations
Beginning Balances	$ 44,902	$ 9,169,075	$ -	$ 9,213,977

Budgetary Financing Sources
Appropriations Received	125,076	30,327,827	-	30,452,903
Appropriations Transferred-In/Out	-	535,342	-	535,342
Other Adjustments	-	(231,068)	-	(231,068)
Appropriations Used	(147,771)	(25,898,651)	-	(26,046,422)

Total Budgetary Financing Sources	(22,695)	4,733,450	-	4,710,755

Unexpended Appropriations	$ 22,207	$ 13,902,525	$ -	$ 13,924,732


Cumulative Results of Operations
Beginning Balances	$4,052,221	$ 7,462,291	$ -	$ 11,514,512

Budgetary Financing Sources
Appropriations Used	147,771	25,898,651	-	26,046,422
Nonexchange Revenues	1,756,595	1,171	-	1,757,766
Donations and Forfeitures of Cash and Cash Equivalents	1,376,423	-	-	1,376,423
Transfers-In/Out Without Reimbursement	-	89,948	-	89,948
Other Budgetary Financing Sources	-	(100,000)	-	(100,000)

Other Financing Sources
Donations and Forfeitures of Property	68,145	68	-	68,213
Transfers-In/Out Without Reimbursement	(42,202)	51,599	-	9,397
Imputed Financing From Costs Absorbed by Others(Note 19)	10,573	721,476	(28,349)	703,700
Total Financing Sources	3,317,305	26,662,913	(28,349)	29,951,869

Net Cost of Operations	(1,738,503)	(26,249,642)	28,349	(27,959,796)

Net Change	1,578,802	413,271	-	1,992,073

Cumulative Results of Operations	$5,631,023	$ 7,875,562	$ -	$ 13,506,585

Net Position	$5,653,230	$ 21,778,087	$ -	$ 27,431,317

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

Department of Justice ● FY 2010 Performance and Accountability Report ● III-25

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Updated November 7, 2018