U. S. Department of Justice
Consolidating Statement of Changes in Net Position
For the Fiscal Year Ended September 30, 2007
| Dollars in Thousands | AFF/SADF | OBDs | USMS | OJP | DEA | FBI | ATF | BOP | FPI | Eliminations | Consolidated |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Unexpended Appropriations | |||||||||||
| Beginning Balances | |||||||||||
| Earmarked Funds | $ - |
$
60,071 |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$
60,071 |
| All Other Funds | - | 3,266,255 | 224,311 | 3,209,863 | 273,300 | 1,210,645 | 120,123 | 775,041 | - | - | 9,079,538 |
Budgetary Financing Sources |
|||||||||||
| Appropriations Received | |||||||||||
| Earmarked Funds | - | 18,819 | - | - | - | - | - | - | - | - | 18,819 |
| All Other Funds | - | 5,940,629 | 825,366 | 2,005,427 | 1,757,055 | 6,298,573 | 988,097 | 5,444,858 | - | - | 23,260,005 |
| Appropriations Transferred-In/Out | |||||||||||
| All Other Funds | - | 17,759 | 316,716 | 18,491 | 83,945 | 102,570 | 41,146 | (4,956) | - | - | 575,671 |
| Other Adjustments | |||||||||||
| Earmarked Funds | - | (49,335) | - | - | - | - | - | - | - | - | (49,335) |
| All Other Funds | - | (39,030) | - | (119,835) | - | (39,000) | - | - | - | - | (197,865) |
| Appropriations Used | |||||||||||
| Earmarked Funds | - | (7,617) | - | - | - | - | - | - | - | - | (7,617) |
| All Other Funds | - | (5,944,367) | (1,151,246) | (2,064,468) | (1,676,885) | (5,925,416) | (978,710) | (5,261,388) | - | - | (23,002,480) |
| Total Financing Sources | |||||||||||
| Earmarked Funds | - | (38,133) | - | - | - | - | - | - | - | - | (38,133) |
| All Other Funds | - | (25,009) | (9,164) | (160,385) | 164,115 | 436,727 | 50,533 | 178,514 | - | - | 635,331 |
| Net Change | |||||||||||
| Earmarked Funds | - | (38,133) | - | - | - | - | - | - | - | - | (38,133) |
| All Other Funds | - | (25,009) | (9,164) | (160,385) | 164,115 | 436,727 | 50,533 | 178,514 | - | - | 635,331 |
| Ending Balances | |||||||||||
| Earmarked Funds | - | 21,938 | - | - | - | - | - | - | - | - | 21,938 |
| All Other Funds | - | 3,241,246 | 215,147 | 3,049,478 | 437,415 | 1,647,372 | 170,656 | 953,555 | - | - | 9,714,869 |
| Total All Funds | $
- |
$
3,263,184 |
$
215,147 |
$
3,049,478 |
$
437,415 |
$
1,647,372 |
$
170,656 |
$
953,555 |
$
- |
$
- |
$
9,736,807 |
| Cumulative Results of Operations | |||||||||||
| Beginning Balances | |||||||||||
| Earmarked Funds | $
651,122 |
$
226,794 |
$ - |
$
2,274,904 |
$
(57,996) |
$ - |
$ - |
$
62,911 |
$ - |
$ - |
$
3,157,735 |
| All Other Funds | - | 30,708 | 160,286 | 14,050 | 42,784 | 713,120 | 48,902 | 5,417,960 | 435,123 | - | 6,862,933 |
Budgetary Financing Sources |
|||||||||||
| Other Adjustments | |||||||||||
| All Other Funds | - | (2,500) | - | - | - | - | - | - | - | - | (2,500) |
| Appropriations Used | |||||||||||
| Earmarked Funds | - | 7,617 | - | - | - | - | - | - | - | - | 7,617 |
| All Other Funds | - | 5,944,367 | 1,151,246 | 2,064,468 | 1,676,885 | 5,925,416 | 978,710 | 5,261,388 | - | - | 23,002,480 |
| Nonexchange Revenues | |||||||||||
| Earmarked Funds | 111,426 | 60 | - | 1,017,980 | - | - | - | - | - | - | 1,129,466 |
| All Other Funds | - | - | - | 2,846 | - | - | - | - | - | - | 2,846 |
| Donations and Forfeitures of Cash and Cash Equivalents | |||||||||||
| Earmarked Funds | 1,409,015 | - | - | - | - | - | - | - | - | - | 1,409,015 |
| Transfers-In/Out Without Reimbursement | |||||||||||
| All Other Funds | - | 59,021 | - | - | - | - | - | - | - | - | 59,021 |
| Other Budgetary Financing Sources | |||||||||||
| Earmarked Funds | - | 34,000 | - | - | 1 | - | - | - | - | - | 34,001 |
Other Financing Sources |
|||||||||||
| Donations and Forfeitures of Property | |||||||||||
| Earmarked Funds | 106,746 | - | - | - | - | - | - | - | - | - | 106,746 |
| All Other Funds | - | - | - | - | - | - | 302 | 1 | - | - | 303 |
| Transfers-In/Out Without Reimbursement | |||||||||||
| Earmarked Funds | (13,777) | - | - | - | 42 | - | - | - | - | - | (13,735) |
| All Other Funds | - | (111,103) | 856 | 57,141 | 8,935 | 29,858 | 13,182 | 1,129 | - | - | (2) |
| Imputed Financing From Costs Absorbed by Others | |||||||||||
| Earmarked Funds | - | 12,521 | - | - | 5,511 | - | - | 3,234 | - | - | 21,266 |
| All Other Funds | - | 126,747 | 31,169 | 3,719 | 132,305 | 189,070 | 66,763 | 175,939 | 34,527 | (24,957) | 735,282 |
| Total Financing Sources | |||||||||||
| Earmarked Funds | 1,613,410 | 54,198 | - | 1,017,980 | 5,554 | - | - | 3,234 | - | - | 2,694,376 |
| All Other Funds | - | 6,016,532 | 1,183,271 | 2,128,174 | 1,818,125 | 6,144,344 | 1,058,957 | 5,438,457 | 34,527 | (24,957) | 23,797,430 |
| Net Cost of Operations | |||||||||||
| Earmarked Funds | (1,530,319) | (116,902) | - | (592,068) | 3,090 | - | - | 3,541 | - | - | (2,232,658) |
| All Other Funds | - | (5,886,325) | (1,199,936) | (2,119,808) | (1,813,552) | (6,072,667) | (1,054,649) | (5,598,306) | 11,262 | 24,957 | (23,709,024) |
| Net Change | |||||||||||
| Earmarked Funds | 83,091 | (62,704) | - | 425,912 | 8,644 | - | - | 6,775 | - | - | 461,718 |
| All Other Funds | - | 130,207 | (16,665) | 8,366 | 4,573 | 71,677 | 4,308 | (159,849) | 45,789 | - | 88,406 |
| Ending Balances | |||||||||||
| Earmarked Funds | 734,213 | 164,090 | - | 2,700,816 | (49,352) | - | - | 69,686 | - | - | 3,619,453 |
| All Other Funds | - | 160,915 | 143,621 | 22,416 | 47,357 | 784,797 | 53,210 | 5,258,111 | 480,912 | - | 6,951,339 |
| Total All Funds | $
734,213 |
$
325,005 |
$
143,621 |
$
2,723,232 |
$
(1,995) |
$
784,797 |
$
53,210 |
$
5,327,797 |
$
480,912 |
$
- |
$
10,570,792 |
Department of Justice • FY 2007 Performance and Accountability Report III-87
U. S. Department of Justice
Consolidating Statement of Changes in Net Position
For the Fiscal Year Ended September 30, 2006
| Dollars in Thousands | AFF/SADF | OBDs | USMS | OJP | DEA | FBI | ATF | BOP | FPI | Eliminations | Consolidated |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Unexpended Appropriations | |||||||||||
| Beginning Balances | |||||||||||
| Earmarked Funds | $ - |
$ 153,402 |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$ 153,402 |
| All Other Funds | - | 3,457,265 | 191,134 | 3,710,930 | 331,942 | 1,278,311 | 135,046 | 930,648 | - | - | 10,035,276 |
Budgetary Financing Sources |
|||||||||||
| Appropriations Received | |||||||||||
| Earmarked Funds | - | 43,638 | - | - | - | - | - | - | - | - | 43,638 |
| All Other Funds | - | 5,711,047 | 811,915 | 1,966,627 | 1,710,657 | 5,897,045 | 947,613 | 4,993,761 | - | - | 22,038,665 |
| Appropriations Transferred-In/Out | |||||||||||
| Earmarked Funds | - | (9,507) | - | - | - | - | - | - | - | - | (9,507) |
| All Other Funds | - | 56,965 | 292,349 | (48) | (12,871) | (78,727) | (3,469) | (3,744) | - | - | 250,455 |
| Other Adjustments | |||||||||||
| Earmarked Funds | - | (117,163) | - | - | - | - | - | - | - | - | (117,163) |
| All Other Funds | - | (178,397) | (11,804) | (126,438) | (21,540) | (98,648) | (11,796) | (63,837) | - | - | (512,460) |
| Appropriations Used | |||||||||||
| Earmarked Funds | - | (10,299) | - | - | - | - | - | - | - | - | (10,299) |
| All Other Funds | - | (5,780,625) | (1,059,283) | (2,341,208) | (1,734,888) | (5,787,336) | (947,271) | (5,081,787) | - | - | (22,732,398) |
| Total Financing Sources | |||||||||||
| Earmarked Funds | - | (93,331) | - | - | - | - | - | - | - | - | (93,331) |
| All Other Funds | - | (191,010) | 33,177 | (501,067) | (58,642) | (67,666) | (14,923) | (155,607) | - | - | (955,738) |
| Net Change | |||||||||||
| Earmarked Funds | - | (93,331) | - | - | - | - | - | - | - | - | (93,331) |
| All Other Funds | - | (191,010) | 33,177 | (501,067) | (58,642) | (67,666) | (14,923) | (155,607) | - | - | (955,738) |
| Ending Balances | |||||||||||
| Earmarked Funds | - | 60,071 | - | - | - | - | - | - | - | - | 60,071 |
| All Other Funds | - | 3,266,255 | 224,311 | 3,209,863 | 273,300 | 1,210,645 | 120,123 | 755,041 | - | - | 9,079,538 |
| Total All Funds | $
- |
$
3,326,326 |
$
224,311 |
$
3,209,863 |
$
273,300 |
$
1,210,645 |
$
120,123 |
$
775,041 |
$
- |
$
- |
$
9,139,609 |
| Cumulative Results of Operations | |||||||||||
| Beginning Balances | |||||||||||
| Earmarked Funds | $ 444,912 |
$ 280,168 |
$ - |
$ 2,254,809 |
$ (53,328) |
$ - |
$ - |
$ 60,433 |
$ - |
$ - |
$
2,986,994 |
| All Other Funds | 3,131 | (163,865) | 156,456 | 8,075 | 18,011 | 555,912 | 54,170 | 5,481,503 | 417,886 | - | 6,531,279 |
Budgetary Financing Sources |
|||||||||||
| Other Adjustments | |||||||||||
| All Other Funds | - | (2,500) | - | - | - | - | - | - | - | - | (2,500) |
| Appropriations Used | |||||||||||
| Earmarked Funds | - | 10,299 | - | - | - | - | - | - | - | - | 10,299 |
| All Other Funds | - | 5,780,625 | 1,059,283 | 2,341,208 | 1,734,888 | 5,787,336 | 947,271 | 5,081,787 | - | - | 22,732,398 |
| Nonexchange Revenues | |||||||||||
| Earmarked Funds | 63,481 | 52 | - | 649,621 | - | - | - | - | - | - | 713,154 |
| All Other Funds | (3,131) | - | - | 1,950 | - | - | - | - | - | - | (1,181) |
| Donations and Forfeitures of Cash and Cash Equivalents | |||||||||||
| Earmarked Funds | 1,009,217 | - | - | - | - | - | - | - | - | - | 1,009,217 |
| Transfers-In/Out Without Reimbursement | |||||||||||
| All Other Funds | - | 122,374 | - | - | - | - | - | - | - | - | 122,374 |
| Other Budgetary Financing Sources | |||||||||||
| Earmarked Funds | - | - | - | (19,265) | - | - | - | - | - | - | (19,265) |
Other Financing Sources |
|||||||||||
| Donations and Forfeitures of Property | |||||||||||
| Earmarked Funds | 115,687 | - | - | - | - | - | - | - | - | - | 115,687 |
| All Other Funds | - | - | - | - | - | - | 290 | 212 | - | - | 502 |
| Transfers-In/Out Without Reimbursement | |||||||||||
| Earmarked Funds | (8,020) | - | - | - | (15,000) | - | - | - | - | - | (23,020) |
| All Other Funds | - | (156,202) | 730 | 115,684 | 26,618 | (5,957) | 13,152 | (6,918) | 42 | - | (12,851) |
| Imputed Financing From Costs Absorbed by Others | |||||||||||
| Earmarked Funds | - | 11,913 | - | - | 5,287 | - | - | 3,004 | - | - | 20,204 |
| All Other Funds | - | 124,287 | 30,678 | 3,684 | 60,744 | 203,842 | 31,490 | 166,452 | 34,700 | (25,823) | 630,054 |
| Total Financing Sources | |||||||||||
| Earmarked Funds | 1,180,365 | 22,264 | - | 630,356 | (9,713) | - | - | 3,004 | - | - | 1,826,276 |
| All Other Funds | (3,131) | 5,868,584 | 1,090,691 | 2,462,526 | 1,822,250 | 5,985,221 | 992,203 | 5,241,533 | 34,742 | (25,823) | 23,468,796 |
| Net Cost of Operations | |||||||||||
| Earmarked Funds | (974,155) | (75,638) | - | (610,261) | 5,045 | - | - | (526) | - | - | (1,655,535) |
| All Other Funds | - | (5,674,011) | (1,086,861) | (2,456,551) | (1,797,477) | (5,828,013) | (997,471) | (5,305,076) | (17,505) | 25,823 | (23,137,142) |
| Net Change | |||||||||||
| Earmarked Funds | 206,210 | (53,374) | - | 20,095 | (4,668) | - | - | 2,478 | - | - | 170,741 |
| All Other Funds | (3,131) | 194,573 | 3,830 | 5,975 | 24,773 | 157,208 | (5,268) | (63,543) | 17,237 | - | 331,654 |
| Ending Balances | |||||||||||
| Earmarked Funds | 651,122 | 226,794 | - | 2,274,904 | (57,996) | - | - | 62,911 | - | - | 3,157,735 |
| All Other Funds | - | 30,708 | 160,286 | 14,050 | 42,784 | 713,120 | 48,902 | 5,417,960 | 435,123 | - | 6,862,933 |
| Total All Funds | $
651,122 |
$
257,502 |
$
160,286 |
$
2,288,954 |
$
(15,212) |
$
713,120 |
$
48,902 |
$
5,480,871 |
$
435,123 |
$
- |
$
10,020,668 |
Department of Justice • FY 2007 Performance and Accountability Report III-89