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 | 247,660 | - | - | - | - | - | - | 394,600 | - | 3,190,827 |
| Accounts Receivable, Net | 13,608 | 306,382 | 137,775 | 6,206 | 41,980 | 78,288 | 22,792 | 4,488 | 55,030 | (329,478) | 337,071 |
| Other Assets | 2,228 | 681,864 | 5,549 | 23,319 | 24,210 | 90,227 | 34,712 | 4,400 | - | (720,382) | 146,157 |
| Total Intragovernmental | 2,864,539 | 5,920,198 | 617,465 | 6,436,506 | 686,452 | 2,413,540 | 324,782 | 1,503,476 | 472,120 | (1,049,860) | 20,189,218 |
| 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 | - | 417,883 | 8,360 | 37,744 | 1 | 4,528 | - | - | 476,409 |
| 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 | 464,272 | 307,187 | 355,613 | 85,381 | 280,192 | 69,778 | 312,413 | 71,441 | - | 2,776,264 |
| 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 | - | - | 285,905 |
| Total Liabilities | $
2,322,290 |
$
2,465,696 |
$
506,009 |
$
1,114,047 |
$
607,825 |
$
1,185,466 |
$
264,153 |
$
1,386,623 |
$
317,408 |
$
(1,049,860) |
$
9,149,657 |
| NET POSITION | |||||||||||
| Unexpended Appropriations - Earmarked Funds | $ - |
$
21,938 |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$
21,9381 |
| 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 - All 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 2007 Performance and Accountability Report III-82
U. S. Department of Justice
Consolidating Balance Sheet
As of September 30, 2006
| Dollars in Thousands | AFF/SADF | OBDs | USMS | OJP | DEA | FBI | ATF | BOP | FPI | Eliminations | Consolidated |
|---|---|---|---|---|---|---|---|---|---|---|---|
| ASSETS | |||||||||||
| Intragovernmental | |||||||||||
| Fund Balance with U.S. Treasury | $ 411,871 |
$
4,485,948 |
$ 414,562 |
$ 6,161,209 |
$ 401,392 |
$ 1,606,288 |
$ 184,031 |
$ 1,265,377 |
$ 56,773 |
$ - |
$ 14,987,451 |
| Investments, Net | 1,436,744 | 323,922 | - | - | - | - | - | - | 321,600 | - | 2,082,266 |
| Accounts Receivable, Net | 8,071 | 265,399 | 143,377 | 13,413 | 59,458 | 169,605 | 28,848 | 10,613 | 33,838 | (356,262) | 376,360 |
| Other Assets | 1,445 | 655,109 | 15,419 | 32,695 | 33,154 | 77,280 | 9,766 | 4,450 | - | (714,165) | 115,153 |
| Total Intragovernmental | 1,858,131 | 5,730,378 | 573,358 | 6,207,317 | 494,004 | 1,853,173 | 222,645 | 1,280,440 | 412,211 | (1,070,427) | 17,561,230 |
| Cash and Monetary Assets | 58,777 | - | - | 5 | 6,911 | 37,892 | 5,423 | 668 | - | - | 109,676 |
| Accounts Receivable, Net | - | 28,417 | 230 | - | 2,692 | 31,424 | 364 | 20,509 | 10,201 | - | 93,837 |
| Inventory and Related Property, Net | - | 169 | 1,009 | - | 5,423 | 5,478 | - | 16,210 | 188,088 | - | 216,377 |
| Forfeited Property, Net | 132,409 | - | - | - | - | - | - | - | - | - | 132,409 |
| General Property, Plant and Equipment, Net | 4,118 | 75,966 | 257,640 | 23,117 | 335,142 | 952,734 | 205,978 | 6,193,855 | 119,100 | - | 8,167,650 |
| Advances and Prepayments | 1 | 7,094 | - | 494,413 | 6,384 | 49,094 | 313 | 4,221 | 393 | - | 561,913 |
| Other Assets | - | - | 184 | - | - | - | - | 3,130 | 783 | - | 4,097 |
| Total Assets | $ 2,053,436 |
$
5,842,024 |
$ 832,421 |
$ 6,724,852 |
$ 850,556 |
$ 2,929,795 |
$ 434,723 |
$ 7,519,033 |
$ 730,776 |
$
(1,070,427) |
$ 26,847,189 |
| LIABILITIES | |||||||||||
| Intragovernmental | |||||||||||
| Accounts Payable | $ 64,754 |
$
288,000 |
$ 6,313 |
$ 32,126 |
$ 54,554 |
$ 107,541 |
$ 35,373 |
$ 31,151 |
$ 7,450 |
$
(356,262) |
$ 271,000 |
| Accrued FECA Liabilities | - | 9,476 | 13,196 | 67 | 25,994 | 32,571 | 19,830 | 96,954 | 1,178 | - | 199,266 |
| Debt | - | - | - | - | - | - | - | - | 20,000 | - | 20,000 |
| Custodial Liabilities | - | 229,623 | - | - | 1,732 | - | - | - | - | - | 231,355 |
| Other Liabilities | - | 569,663 | 40,950 | 694,238 | 13,453 | 77,406 | 5,046 | 46,432 | 182,817 | (714,165) | 915,840 |
| Total Intragovernmental | 64,754 | 1,096,762 | 60,459 | 726,431 | 95,733 | 217,518 | 60,249 | 174,537 | 211,445 | (1,070,427) | 1,637,461 |
| Accounts Payable | 372,950 | 504,091 | 251,284 | 493,021 | 77,062 | 267,024 | 37,746 | 285,723 | 56,042 | - | 2,344,943 |
| Actuarial FECA Liabilities | - | 45,678 | 67,426 | 33 | 136,505 | 156,766 | 98,164 | 477,073 | 9,916 | - | 991,561 |
| Accrued Payroll and Benefits | - | 73,747 | 15,835 | 2,517 | 35,699 | 102,135 | 19,174 | 80,523 | 7,606 | - | 337,236 |
| Accrued Annual and Compensatory Leave Liabilities | - | 146,239 | 30,975 | 4,025 | 79,313 | 196,019 | 39,104 | 139,290 | 9,161 | - | 644,126 |
| Deferred Revenue | 132,409 | - | - | - | 144,927 | - | - | 1,664 | - | - | 279,000 |
| Seized Cash and Monetary Instruments | 797,201 | - | - | - | 441 | 30,221 | 2,972 | - | - | - | 830,835 |
| Contingent Liabilities | 35,000 | 96,063 | 17,000 | - | 22,740 | 33,931 | 250 | 4,636 | - | - | 209,620 |
| Capital Lease Liabilities | - | - | 4,845 | 8 | - | - | - | 53,020 | 1,483 | - | 59,356 |
| Radiation Exposure Compensation Act Liabilities | - | 187,616 | - | - | - | - | - | - | - | - | 187,616 |
| Other Liabilities | - | 108,000 | - | - | 48 | 2,416 | 8,039 | 46,655 | - | - | 165,158 |
| Total Liabilities | $ 1,402,314 |
$
2,258,196 |
$ 447,824 |
$ 1,226,035 |
$ 592,468 |
$ 1,006,030 |
$ 265,698 |
$ 1,263,121 |
$ 295,653 |
$
(1,070,427) |
$ 7,686,912 |
| NET POSITION | |||||||||||
| Unexpended Appropriations - Earmarked Funds | $ - |
$ 60,071 |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$ 60,071 |
| Unexpended Appropriations - Other Funds | - | 3,266,255 | 224,311 | 3,209,863 | 273,300 | 1,210,645 | 120,123 | 775,041 | - | - | 9,079,538 |
| Cumulative Results of Operations - Earmarked Funds | 651,122 | 226,794 | - | 2,274,904 | (57,996) | - | - | 62,911 | - | - | 3,157,735 |
| Cumulative Results of Operations - Other Funds | - | 30,708 | 160,286 | 14,050 | 42,784 | 713,120 | 48,902 | 5,417,960 | 435,123 | - | 6,862,933 |
| Total Net Position | $ 651,122 |
$
3,583,828 |
$ 384,597 |
$ 5,498,817 |
$ 258,088 |
$ 1,923,765 |
$ 169,025 |
$ 6,255,912 |
$ 435,123 |
$ - |
$ 19,160,277 |
| Total Liabilities and Net Position | $ 2,053,436 |
$
5,842,024 |
$ 832,421 |
$ 6,724,852 |
$ 850,556 |
$ 2,929,795 |
$ 434,723 |
$ 7,519,033 |
$ 730,776 |
$
(1,070,247) |
$ 26,847,189 |
Department of Justice • FY 2007 Performance and Accountability Report III-83