U. S. DEPARTMENT OF JUSTICE

Consolidating Statement of Financing

For the Fiscal Year Ended September 30, 2004

 
Dollars in Thousands
 AFF/SADF WCF OBDs USMS OJP DEA FBI ATF BOP FPI Eliminations Consolidated
Resources Used to Finance Activities:

Budgetary Resources Obligated
Obligations Incurred
$628,183
$1,186,161
$6,790,303
$2,202,214
$2,742,046
$2,263,339
$5,860,597
$974,827
$5,270,124
$737,585
$ -
$28,655,379
Less: Spending Authority from Offsetting Collections and Recoveries
27,747
1,091,259
1,075,670
1,205,028
475,697
452,904
830,852
108,939
319,805
842,473
-
6,430,374
Obligations Net of Offsetting Collections and Recoveries
600,436
94,902
5,714,633
997,186
2,266,349
1,810,435
5,029,745
865,888
4,950,319
(104,888)
-
22,225,005
Less: Offsetting Receipts
29,078
-
280,151
-
-
137,914
-
-
-
-
-
447,143
Net Obligations
571,358
94,902
5,434,482
997,186
2,266,349
1,672,521
5,029,745
865,888
4,950,319
(104,888)
-
21,777,862

Other Resources
Donations and Forfeitures of Property
80,564
-
-
-
-
-
-
114
1,076
-
-
81,754
Transfers-In/Out Without Reimbursement
(10,054)
(82,104)
227,382
871
132,007
1,128
(12,553)
517
10,676
-
-
267,870
Imputed Financing from Costs Absorbed by Others
-
4,931
128,912
31,844
3,734
67,179
194,842
33,264
166,418
30,141
(21,139)
640,126
Net Other Resources Used to Finance Activities
70,510
(77,173)
356,294
32,715
135,741
68,307
182,289
33,895
178,170
30,141
(21,139)
989,750
Total Resources Used to Finance Activities
641,868
17,729
5,790,776
1,029,901
2,402,090
1,740,828
5,212,034
899,783
5,128,489
(74,747)
(21,139)
22,767,612

Resources Used to Finance Items not Part of the Net Cost of Operations:
Change in Budgetary Resources Obligated for Goods, Services, and Benefits Ordered but not Yet Provided
(7,870)
(39,372)
278,023
28,675
1,095,626
10,141
238,615
9,806
83,662
-
-
1,697,306
Resources That Fund Expenses Recognized in Prior Periods
-
(1,022)
(329,706)
(942)
(11)
-
-
(1,992)
(11,164)
(98)
-
(344,935)
Budgetary Offsetting Collections and Receipts That do not Affect Net Cost of Operations
(45,170)
-
-
-
3,428
-
-
-
-
-
-
(41,742)
Resources That Finance the Acquisition of Assets
(977)
(1,635)
(13,228)
(10,722)
398
(71,303)
(207,135)
(9,252)
(430,296)
32,364
-
(711,786)
Other Resources or Adjustments to Net Obligated Resources That do not Affect Net Cost of Operations
1,600
-
-
-
(1,676)
17,605
(20,071)
-
-
-
-
(2,542)
Total Resources Used to Finance Items not Part of the Net Cost of Operations
(52,417)
(42,029)
(64,911)
17,011
1,097,765
(43,557)
11,409
(1,438)
(357,798)
32,266
-
596,301
Total Resources Used to Finance the Net Cost of Operations
589,451
(24,300)
5,725,865
1,046,912
3,499,855
1,697,271
5,223,443
898,345
4,770,691
(42,481)
(21,139)
23,363,913

Components of Net Cost of Operations That Will not Require or Generate Resources in the Current Period:
Components Requiring or Generating Resources in Future Periods:
Increase in Annual and Compensatory Leave Liabilities
-
332
6,516
1,417
186
4,706
13,476
2,567
5,123
249
-
34,572
Increase in Future Radiation Exposure Compensation Act Liabilities
-
-
-
-
-
-
-
-
-
-
-
-
(Increase)/Decrease in Exchange Revenue Receivable From the Public
-
-
11,823
-
-
(851)
(5,076)
-
-
(2,018)
-
3,878
Other
4,900
-
84,273
23,877
48
52,975
89,251
2,090
57,674
1,419
-
316,507
Total Components of Net Cost of Operations Requiring or Generating Resources in Future Periods
4,900
332
102,612
25,294
234
56,830
97,651
4,657
62,797
(350)
-
354,957

Components not Requiring or Generating Resources:
Depreciation and Amortization
-
6,216
13,660
25,832
1,907
44,431
113,587
35,603
301,893
9,487
-
552,616
Revaluation of Assets or Liabilities
-
-
-
-
795
-
-
(457)
3,924
(1,959)
-
2,303
Other
-
-
(7,424)
-
-
485
16,352
-
-
976
-
10,389
Total Components of Net Cost of Operations not Requiring or Generating Resources
-
6,216
6,236
25,832
2,702
44,916
129,939
35,146
305,817
8,504
-
565,308
Total Components of Net Cost of Operations That Will not Require or Generate Resources in the Current Period
4,900
6,548
108,848
51,126
2,936
101,746
227,590
39,803
368,614
8,154
-
920,265
Net Cost of Operations
$ 594,351
$(17,752)
$5,834,713
$1,098,038
$3,502,791
$1,799,017
$5,451,033
$938,148
$5,139,305
$(34,327)
$(21,139)
$ 24,284,178

III-100 Department of Justice · FY 2005 Performance and Accountability Report

U. S. DEPARTMENT OF JUSTICE

Consolidating Statement of Financing

For the Fiscal Year Ended September 30, 2004
Dollars in Thousands
 AFF/SADF WCF OBDs USMS

OJP

(Restated)

 DEA FBI ATF BOP FPI

Consolidated

(Restated)
Resources Used to Finance Activities:

Budgetary Resources Obligated
Obligations Incurred
$ 658,428
$1,130,643
$12,604,221
$2,057,989
$3,665,077
$2,161,690
$5,713,171
$929,630
$4,973,047
$830,382
$34,724,278
Less: Spending Authority from Offsetting Collections and Recoveries
28,213
999,311
1,009,634
1,069,868
585,243
461,669
856,299
111,106
320,479
883,108
6,324,930
Obligations Net of Offsetting Collections and Recoveries
630,215
131,332
11,594,587
988,121
3,079,834
1,700,021
4,856,872
818,524
4,652,568
(52,726)
28,399,348
Less: Offsetting Receipts
11,468
-
297,643
-
-
119,241
-
-
-
-
428,352
Net Obligations
618,747
131,332
11,296,944
988,121
3,079,834
1,580,780
4,856,872
818,524
4,652,568
(52,726)
27,970,996
Other Resources
Donations and Forfeitures of Property
94,601
-
-
-
-
-
-
484
422
-
95,507
Transfers-In/Out Without Reimbursement
(99,905)
(183,112)
(58,775)
1,713
202,097
21,620
51,701
13,283
30,427
-
(20,951)
Imputed Financing from Costs Absorbed by Others
-
4,789
126,132
32,210
3,808
69,273
201,085
44,200
170,854
10,083
662,434
Net Other Resources Used to Finance Activities
(5,304)
(178,323)
67,357
33,923
205,905
90,893
252,786
57,967
201,703
10,083
736,990
Total Resources Used to Finance Activities
613,443
(46,991)
11,364,301
1,022,044
3,285,739
1,671,673
5,109,658
876,491
4,854,271
(42,643)
28,707,986

Resources Used to Finance Items not Part of the Net Cost of Operations:
Change in Budgetary Resources Obligated for Goods, Services, and Benefits Ordered but not Yet Provided
(12,242)
19,861
419,853
35,007
531,434
(20,226)
89,227
(358)
115,656
-
1,178,212
Resources That Fund Expenses Recognized in Prior Periods
-
-
-
(4,398)
(196)
-
(23,604)
(16,372)
(9,564)
(287)
(54,421)
Budgetary Offsetting Collections and Receipts That do not Affect Net Cost of Operations
(77,277)
-
-
-
3,149
-
-
-
-
-
(74,128)
Resources That Finance the Acquisition of Assets
(1,191)
(7,101)
(17,862)
(37,117)
(4,438)
(54,041)
(236,420)
(40,121)
(399,304)
(23,390)
(820,985)
Other Resources or Adjustments to Net Obligated Resources That do not Affect Net Cost of Operations
2,279
-
(694,660)
-
(5,495)
4,994
720
-
-
-
(692,162)
Total Resources Used to Finance Items not Part of the Net Cost of Operations
(88,431)
12,760
(292,669)
(6,508)
524,454
(69,273)
(170,077)
(56,851)
(293,212)
(23,677)
(463,484)
Total Resources Used to Finance the Net Cost of Operations
525,012
(34,231)
11,071,632
1,015,536
3,810,193
1,602,400
4,939,581
819,640
4,561,059
(66,320)
28,244,502

Components of Net Cost of Operations That Will not Require or Generate Resources in the Current Period:
Components Requiring or Generating Resources in Future Periods:
Increase in Annual and Compensatory Leave Liabilities
-
240
5,337
1,708
-
4,384
13,598
2,581
-
-
27,848
Increase in Future Radiation Exposure Compensation Act Liabilities
-
-
588,617
-
-
-
-
-
-
-
588,617
(Increase)/Decrease in Exchange Revenue Receivable From the Public
-
-
7,854
-
-
248
(1,752)
(6)
-
1,378
7,722
Other
30,100
449
7,007
523
9
46,794
3,222
-
27,562
406
116,072
Total Components of Net Cost of Operations Requiring or Generating Resources in Future Periods
30,100
689
608,815
2,231
9
51,426
15,068
2,575
27,562
1,784
740,259

Components not Requiring or Generating Resources:
Depreciation and Amortization
-
5,072
10,277
22,771
1,906
41,999
83,129
44,679
282,432
10,664
502,929
Revaluation of Assets or Liabilities
-
-
-
-
210
-
-
(462)
2,535
329
2,612
Other
-
-
(4,792)
-
-
903
22,631
10,089
-
52
28,883
Total Components of Net Cost of Operations not Requiring or Generating Resources
-
5,072
5,485
22,771
2,116
42,902
105,760
54,306
284,967
11,045
534,424
 
Total Components of Net Cost of Operations That Will not Require or Generate Resources in the Current Period
30,100
5,761
614,300
25,002
2,125
94,328
120,828
56,881
312,529
12,829
1,274,683
Net Cost of Operations
$555,112
$(28,470)
$11,685,932
$1,040,538
$3,812,318
$1,696,728
$5,060,409
$876,521
$4,873,588
$(53,491)
$29,519,185

III-101 Department of Justice • FY 2005 Performance and Accountability Report

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