FY 2010 Performance and Accountability Report
U. S. Department of Justice
Consolidating Statement of Changes in Net Position
As of September 30, 2010
| Dollars in Thousands | AFF/SADF | OBDs | USMS | OJP | DEA | FBI | ATF | BOP | FPI | Eliminations | Consolidated |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Unexpended Appropriations | |||||||||||
| Beginning Balances | |||||||||||
| Earmarked Funds | $ - | $ 22,207 | $ - | $ - | $ - | $ - | $ - | $ - | $ - | $ - | $ 22,207 |
| All Other Funds | - | 3,782,236 | 222,502 | 5,951,999 | 540,670 | 2,114,589 | 183,607 | 1,106,922 | - | - | 13,902,525 |
| Budgetary Financing Sources | |||||||||||
| Appropriations Received | |||||||||||
| Earmarked Funds | - | 90,312 | - | - | - | - | - | - | - | - | 90,312 |
| All Other Funds | - | 7,220,403 | 1,190,039 | 2,501,851 | 2,053,353 | 7,922,537 | 1,158,272 | 6,205,386 | - | - | 28,251,841 |
| Appropriations Transferred-In/Out | |||||||||||
| All Other Funds | - | (209,609) | 393,936 | 200,453 | 39,756 | 90,116 | (3,318) | (818) | - | - | 510,516 |
| Other Adjustments | |||||||||||
| Earmarked Funds | - | (9,001) | - | - | - | - | - | - | - | - | (9,001) |
| All Other Funds | - | (40,750) | - | (54,000) | - | (50,000) | - | - | - | - | (144,750) |
| Appropriations Used | |||||||||||
| Earmarked Funds | - | (83,933) | - | - | - | - | - | - | - | - | (83,933) |
| All Other Funds | - | (6,773,064) | (1,477,577) | (3,028,326) | (2,074,612) | (7,822,036) | (1,136,378) | (6,416,867) | - | - | (28,728,860) |
| Total Financing Sources | |||||||||||
| Earmarked Funds | - | (2,622) | - | - | - | - | - | - | - | - | (2,622) |
| All Other Funds | - | 196,980 | 106,398 | (380,022) | 18,497 | 140,617 | 18,576 | (212,299) | - | - | (111,253) |
| Net Change | |||||||||||
| Earmarked Funds | - | (2,622) | - | - | - | - | - | - | - | - | (2,622) |
| All Other Funds | - | 196,980 | 106,398 | (380,022) | 18,497 | 140,617 | 18,576 | (212,299) | - | - | (111,253) |
| Ending Balances | |||||||||||
| Earmarked Funds | - | 19,585 | - | - | - | - | - | - | - | - | 19,585 |
| All Other Funds | - | 3,979,216 | 328,900 | 5,571,977 | 559,167 | 2,255,206 | 202,183 | 894,623 | - | - | 13,791,272 |
| Total All Funds | $ - | $ 3,998,801 | $ 328,900 | $ 5,571,977 | $ 559,167 | $ 2,255,206 | $ 202,183 | $ 894,623 | $ - | $ - | $ 13,810,857 |
| Cumulative Results of Operations | |||||||||||
| Beginning Balances | |||||||||||
| Earmarked Funds | $ 1,425,883 | $ 119,668 | $ - | $ 4,112,981 | $ (100,558) | $ - | $ - | $ 73,049 | $ - | $ - | $ 5,631,023 |
| All Other Funds | - | 29,192 | 132,920 | 15,014 | 85,653 | 1,933,652 | 33,169 | 5,197,800 | 448,162 | - | 7,875,562 |
| Adjustments: | |||||||||||
| Changes in Accounting Principles (Note 27) | |||||||||||
| All Other Funds | - | - | - | - | - | (9,755) | - | (36,833) | - | - | (46,588) |
| Beginning Balances, as Adjusted | |||||||||||
| Earmarked Funds | 1,425,883 | 119,668 | - | 4,112,981 | (100,558) | - | - | 73,049 | - | - | 5,631,023 |
| All Other Funds | - | 29,192 | 132,920 | 15,014 | 85,653 | 1,923,897 | 33,169 | 5,160,967 | 448,162 | - | 7,828,974 |
| Budgetary Financing Sources | |||||||||||
| Appropriations Used | |||||||||||
| Earmarked Funds | - | 83,933 | - | - | - | - | - | - | - | - | 83,933 |
| All Other Funds | - | 6,773,064 | 1,477,577 | 3,028,326 | 2,074,612 | 7,822,036 | 1,136,378 | 6,416,867 | - | - | 28,728,860 |
| Nonexchange Revenues | |||||||||||
| Earmarked Funds | 3,864 | 319 | - | 2,362,338 | - | - | - | - | - | - | 2,366,521 |
| All Other Funds | - | - | - | 932 | - | - | - | - | - | - | 932 |
| Donations and Forfeitures of Cash and Cash Equivalents | |||||||||||
| Earmarked Funds | 1,502,466 | - | - | - | - | - | - | - | - | - | 1,502,466 |
| Transfers-In/Out Without Reimbursement | |||||||||||
| All Other Funds | - | 75,097 | - | - | - | - | - | - | - | 75,097 | |
| Other Financing Sources | |||||||||||
| Donations and Forfeitures of Property | |||||||||||
| Earmarked Funds | 70,864 | - | - | - | - | - | - | - | - | - | 70,864 |
| All Other Funds | - | - | - | - | - | - | - | 340 | - | - | 340 |
| Transfers-In/Out Without Reimbursement | |||||||||||
| Earmarked Funds | (31,259) | - | - | - | 86 | - | - | - | - | - | (31,173) |
| All Other Funds | - | (81,783) | 186 | 24,608 | 9,432 | 69,206 | 2,407 | 5,394 | (166) | - | 29,284 |
| Imputed Financing from Costs Absorbed by Others | |||||||||||
| Earmarked Funds | - | 1,301 | - | - | 6,969 | - | - | 3,891 | - | - | 12,161 |
| All Other Funds | - | 161,894 | 38,441 | 4,712 | 68,740 | 354,864 | 39,264 | 212,814 | 37,435 | (27,448) | 890,716 |
| Total Financing Sources | |||||||||||
| Earmarked Funds | 1,545,935 | 85,553 | - | 2,362,338 | 7,055 | - | - | 3,891 | - | - | 4,004,772 |
| All Other Funds | - | 6,928,272 | 1,516,204 | 3,058,578 | 2,152,784 | 8,246,106 | 1,178,049 | 6,635,415 | 37,269 | (27,448) | 29,725,229 |
| Net Cost of Operations | |||||||||||
| Earmarked Funds | (1,284,418) | (33,746) | - | (608,723) | (65,776) | - | - | (7,087) | - | - | (1,999,750) |
| All Other Funds | - | (7,100,303) | (1,512,102) | (3,061,375) | (2,157,439) | (7,756,891) | (1,181,960) | (6,649,333) | (93,597) | 27,448 | (29,485,552) |
| Net Change | |||||||||||
| Earmarked Funds | 261,517 | 51,807 | - | 1,753,615 | (58,721) | - | - | (3,196) | - | - | 2,005,022 |
| All Other Funds | - | (172,031) | 4,102 | (2,797) | (4,655) | 489,215 | (3,911) | (13,918) | (56,328) | - | 239,677 |
| Ending Balances | |||||||||||
| Earmarked Funds | 1,687,400 | 171,475 | - | 5,866,596 | (159,279) | - | - | 69,853 | - | - | 7,636,045 |
| All Other Funds | - | (142,839) | 137,022 | 12,217 | 80,998 | 2,413,112 | 29,258 | 5,147,049 | 391,834 | - | 8,068,651 |
| Total All Funds | $ 1,687,400 | $ 28,636 | $ 137,022 | $ 5,878,813 | $ (78,281) | $ 2,413,112 | $ 29,258 | $ 5,216,902 | $ 391,834 | $ - | $ 15,704,696 |
Department of Justice ● FY 2010 Performance and Accountability Report ● III-78
U. S. Department of Justice
Consolidating Statement of Changes in Net Position
As of September 30, 2009
| Dollars in Thousands | AFF/SADF | OBDs | USMS | OJP | DEA | FBI | ATF | BOP | FPI | Eliminations | Consolidated |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Unexpended Appropriations | |||||||||||
| Beginning Balances | |||||||||||
| Earmarked Funds | $ - | $ 44,902 | $ - | $ - | $ - | $ - | $ - | $ - | $ - | $ - | $ 44,902 |
| All Other Funds | - | 2,669,214 | 191,625 | 2,881,349 | 475,267 | 1,884,207 | 167,668 | 899,745 | - | - | 9,169,075 |
| Budgetary Financing Sources | |||||||||||
| Appropriations Received | |||||||||||
| Earmarked Funds | - | 125,076 | - | - | - | - | - | - | - | - | 125,076 |
| All Other Funds | - | 7,787,138 | 964,000 | 5,036,600 | 1,959,084 | 7,336,191 | 1,068,215 | 6,176,599 | - | - | 30,327,827 |
| Appropriations Transferred-In/Out | |||||||||||
| All Other Funds | - | (261,192) | 354,616 | 283,817 | 158,467 | (8,978) | 16,647 | (8,035) | - | - | 535,342 |
| Other Adjustments | |||||||||||
| All Other Funds | - | (109,426) | - | (121,642) | - | - | - | - | - | - | (231,068) |
| Appropriations Used | |||||||||||
| Earmarked Funds | - | (147,771) | - | - | - | - | - | - | - | - | (147,771) |
| All Other Funds | - | (6,303,498) | (1,287,739) | (2,128,125) | (2,052,148) | (7,096,831) | (1,068,923) | (5,961,387) | - | - | (25,898,651) |
| Total Financing Sources | |||||||||||
| Earmarked Funds | - | (22,695) | - | - | - | - | - | - | - | - | (22,695) |
| All Other Funds | - | 1,113,022 | 30,877 | 3,070,650 | 65,403 | 230,382 | 15,939 | 207,177 | - | - | 4,733,450 |
| Net Change | |||||||||||
| Earmarked Funds | - | (22,695) | - | - | - | - | - | - | - | - | (22,695) |
| All Other Funds | - | 1,113,022 | 30,877 | 3,070,650 | 65,403 | 230,382 | 15,939 | 207,177 | - | - | 4,733,450 |
| Ending Balances | |||||||||||
| Earmarked Funds | - | 22,207 | - | - | - | - | - | - | - | - | 22,207 |
| All Other Funds | - | 3,782,236 | 222,502 | 5,951,999 | 540,670 | 2,114,589 | 183,607 | 1,106,922 | - | - | 13,902,525 |
| Total All Funds | $ - | $ 3,804,443 | $ 222,502 | $ 5,951,999 | $ 540,670 | $ 2,114,589 | $ 183,607 | $ 1,106,922 | $ - | $ - | $ 13,924,732 |
| Cumulative Results of Operations | |||||||||||
| Beginning Balances | |||||||||||
| Earmarked Funds | $ 1,007,809 | $ 79,733 | $ - | $ 2,955,373 | $ (69,174) | $ - | $ - | $ 78,480 | $ - | $ - | $ 4,052,221 |
| All Other Funds | - | 139,314 | 143,048 | 13,519 | 69,323 | 1,328,549 | 35,030 | 5,249,477 | 484,031 | - | 7,462,291 |
| Beginning Balances, as Adjusted | |||||||||||
| Earmarked Funds | 1,007,809 | 79,733 | - | 2,955,373 | (69,174) | - | - | 78,480 | - | - | 4,052,221 |
| All Other Funds | - | 139,314 | 143,048 | 13,519 | 69,323 | 1,328,549 | 35,030 | 5,249,477 | 484,031 | - | 7,462,291 |
| Budgetary Financing Sources | |||||||||||
| Appropriations Used | |||||||||||
| Earmarked Funds | - | 147,771 | - | - | - | - | - | - | - | - | 147,771 |
| All Other Funds | - | 6,303,498 | 1,287,739 | 2,128,125 | 2,052,148 | 7,096,831 | 1,068,923 | 5,961,387 | - | - | 25,898,651 |
| Nonexchange Revenues | |||||||||||
| Earmarked Funds | 10,684 | 233 | - | 1,745,678 | - | - | - | - | - | - | 1,756,595 |
| All Other Funds | - | - | - | 1,171 | - | - | - | - | - | - | 1,171 |
| Donations and Forfeitures of Cash and Cash Equivalents | |||||||||||
| Earmarked Funds | 1,376,423 | - | - | - | - | - | - | - | - | - | 1,376,423 |
| Transfers-In/Out Without Reimbursement | |||||||||||
| All Other Funds | - | 89,948 | - | - | - | - | - | - | - | - | 89,948 |
| Other Budgetary Financing Sources | |||||||||||
| All Other Funds | - | (100,000) | - | - | - | - | - | - | - | - | (100,000) |
| Other Financing Sources | |||||||||||
| Donations and Forfeitures of Property | |||||||||||
| Earmarked Funds | 68,145 | - | - | - | - | - | - | - | - | - | 68,145 |
| All Other Funds | - | - | - | - | - | - | - | 68 | - | - | 68 |
| Transfers-In/Out Without Reimbursement | |||||||||||
| Earmarked Funds | (42,389) | - | - | - | 180 | - | - | 7 | - | - | (42,202) |
| All Other Funds | - | (88,381) | 335 | 49,215 | 12,143 | 61,342 | 2,173 | 14,766 | 6 | - | 51,599 |
| Imputed Financing from Costs Absorbed by Others | |||||||||||
| Earmarked Funds | - | 1,244 | - | - | 5,953 | - | - | 3,376 | - | - | 10,573 |
| All Other Funds | - | 160,000 | 32,295 | 4,054 | 60,445 | 207,505 | 33,126 | 186,289 | 37,762 | (28,349) | 693,127 |
| Total Financing Sources | |||||||||||
| Earmarked Funds | 1,412,863 | 149,248 | - | 1,745,678 | 6,133 | - | - | 3,383 | - | - | 3,317,305 |
| All Other Funds | - | 6,365,065 | 1,320,369 | 2,182,565 | 2,124,736 | 7,365,678 | 1,104,222 | 6,162,510 | 37,768 | (28,349) | 26,634,564 |
| Net Cost of Operations | |||||||||||
| Earmarked Funds | (994,789) | (109,313) | - | (588,070) | (37,517) | - | - | (8,814) | - | - | (1,738,503) |
| All Other Funds | - | (6,475,187) | (1,330,497) | (2,181,070) | (2,108,406) | (6,760,575) | (1,106,083) | (6,214,187) | (73,637) | 28,349 | (26,221,293) |
| Net Change | |||||||||||
| Earmarked Funds | 418,074 | 39,935 | - | 1,157,608 | (31,384) | - | - | (5,431) | - | - | 1,578,802 |
| All Other Funds | - | (110,122) | (10,128) | 1,495 | 16,330 | 605,103 | (1,861) | (51,677) | (35,869) | - | 413,271 |
| Ending Balances | |||||||||||
| Earmarked Funds | 1,425,883 | 119,668 | - | 4,112,981 | (100,558) | - | - | 73,049 | - | - | 5,631,023 |
| All Other Funds | - | 29,192 | 132,920 | 15,014 | 85,653 | 1,933,652 | 33,169 | 5,197,800 | 448,162 | - | 7,875,562 |
| Total All Funds | $ 1,425,883 | $ 148,860 | $ 132,920 | $4,127,995 | $ (14,905) | $ 1,933,652 | $ 33,169 | $ 5,270,849 | $ 448,162 | $ - | $ 13,506,585 |
Department of Justice ● FY 2010 Performance and Accountability Report ● III-80
Updated November 7, 2018