U. S. DEPARTMENT OF JUSTICE

Consolidating Balance Sheet

As of September 30, 2005

Dollars in Thousands AFF/SADF WCF OBDs USMS OJP DEA FBI ATF BOP FPI Eliminations Consolidated

ASSETS

Intragovernmental

Fund Balance with U.S. Treasury

  
$ 49,299
 
$ 937,731
 
$3,474,171
 
$359,872
 
$6,911,850
 
$508,972
 
$1,575,249
 
$193,053
 
$1,433,941
 
$ 39,991
 
$  -
 
$ 15,484,129

Investments, Net
1,127,388
-
 
719,579
-
-
-
-
-
-
 
294,000
-
 
2,140,967

Accounts Receivable, Net

  
10,864
 
130,659
 
185,029
 
148,046
 
8,475
 
43,288
 
88,619
 
11,142
 
18,326
 
47,765
 
(360,916)
331,297

Other Assets
693
355
702,768
1,377
12,407
39,681
104,371
12,314
-
-
(730,276)
143,690

Total Intragovernmental
1,188,244
1,068,745
5,081,547
509,295
6,932,732
591,941
1,768,239
216,509
1,452,267
381,756
(1,091,192)
18,100,083
 

Cash and Monetary Assets

  
87,956
-
-
-
7
 
6,912
 
54,259
 
4,907
666
-
-
154,707

Accounts Receivable, Net
-
786
 
31,667
204
-
 
3,792
 
40,263
 
1,094
 
16,233
 
6,390
-
100,429

Inventory and Related Property, Net
-
387
-
 
1,071
-
 
9,138
 
6,054
-
 
16,240
 
125,066
-
157,956

Forfeited Property, Net

  
89,598
-
-
-
-
-
-
-
-
-
-
89,598

General Property, Plant and Equipment, Net

  
4,577
 
17,897
 
42,801
 
252,084
 
18,830
 
282,458
 
888,820
 
205,327
6,206,831
 
107,865
-
 
8,027,490

Advances and Prepayments
4
16
 
33,274
41
 
333,334
 
7,738
 
52,645
60
 
5,453
463
-
433,028

Other Assets
-
-
-
184
-
-
-
-
3,155
1,366
-
4,705

Total Assets

  
$1,370,379
  
$1,087,831
  
$5,189,289
  
$762,879
  
$7,284,903
  
$901,979
  
$2,810,280
  
$427,897
  
$7,700,845
  
$622,906
  
$(1,091,192)
  
$27,067,996
 

LIABILITIES

Intragovernmental

Accounts Payable

  
$ 58,308
 
$ 62,339
 
$ 280,470
 
$ 8,072
 
$ 38,637
 
$ 54,124
 
$ 95,951
 
$ 18,939
 
$ 31,449
 
$ 4,278
 
$ (360,916)
  
$  291,651

Accrued FECA Liabilities
-
574
 
7,986
 
12,467
83
 
25,141
 
29,813
 
18,391
 
86,351
 
1,249
-
182,055

Debt
-
-
-
-
-
-
-
-
-
 
20,000
-
20,000

Custodial Liabilities
-
 
343,293
-
-
-
 
2,275
-
690
-
-
-
346,258

Other Liabilities
-
256,678
43,772
37,178
791,163
13,084
60,049
4,795
43,437
107,457
(730,276)
627,337

Total Intragovernmental

58,308
662,884
332,228
57,717
829,883
94,624
185,813
42,815
161,237
132,984
(1,091,192)
1,467,301
 

Accounts Payable

  
28,238
 
61,008
 
401,373
 
224,173
 
475,725
 
105,964
 
192,793
 
34,580
 
304,057
 
46,539
-
 
1,874,450

Actuarial FECA Liabilities
-
 
1,544
 
41,376
 
66,079
-
 
131,231
 
146,052
 
97,574
 
433,525
 
8,955
-
926,336

Accrued Payroll and Benefits
-
 
2,093
 
69,760
 
15,809
 
1,653
 
32,715
 
96,215
 
17,660
 
81,012
 
7,498
-
324,415

Accrued Annual and Compensatory Leave Liabilities
-
 
4,758
 
140,482
 
28,677
 
3,781
 
74,348
 
212,272
 
36,204
 
134,117
 
8,573
-
643,212

Deferred Revenue

  
89,598
-
-
-
-
 
131,690
-
-
 
1,460
-
-
222,748

Seized Cash and Monetary Instruments

  
711,192
-
-
-
-
523
 
45,890
 
2,611
-
-
-
760,216

Contingent Liabilities

  
35,000
-
 
95,113
 
17,000
-
 
34,212
 
91,681
204
 
9,060
-
-
282,270

Capital Lease Liabilities
-
-
-
 
5,834
47
-
-
5
 
57,589
471
-
63,946

Future Radiation Exposure Compensation

-
-
-
-
-
-
-
-
-
-
-
-

Act Liabilities 

-
-
 
258,925
-
-
-
-
-
-
-
-
258,925

Other Liabilities
-
18,068
460,538
-
-
47
5,341
7,028
46,204
-
-
537,226

Total Liabilities
$922,336
$750,355
$1,799,795
$415,289
$1,311,089
$605,354
$976,057
$238,681
$1,228,261
$205,020
$(1,091,192)
$7,361,045
 

NET POSITION

Unexpended Appropriations

  
$  -
 
$  -
 
$ 3,610,667
 
$ 191,134
 
$ 3,710,930
 
$ 331,942
 
$ 1,278,311
 
$ 135,046
 
$ 930,648
 
$  -
 
$  -
 
$ 10,188,678

Cumulative Results of Operations
448,043
337,476
(221,173)
156,456
2,262,884
(35,317)
555,912
54,170
5,541,936
417,886
-
9,518,273

Total Net Position
$448,043
$337,476
$3,389,494
$347,590
$5,973,814
$296,625
$1,834,223
$189,216
$6,472,584
$417,886
$ -
$19,706,951
 

Total Liabilities and Net Position
$1,370,379
$1,087,831
$5,189,289
$762,879
$7,284,903
$901,979
$2,810,280
$427,897
$7,700,845
$622,906
$(1,091,192)
$27,067,996

III-92 Department of Justice • FY 2005 Performance and Accountability Report








U. S. DEPARTMENT OF JUSTICE

Consolidating Balance Sheet

As of September 30, 2004

Dollars in Thousands AFF/SADF WCF OBDs USMS

OJP

(Restated)

DEA FBI ATF BOP FPI Eliminations

Consolidated

(Restated)

ASSETS

Intragovernmental

Fund Balance with U.S. Treasury
$8,870
$684,919
$3,476,245
$381,227
$7,876,284
$489,667
$1,503,199
$191,278
$1,661,610
$24,633
$ -
$16,297,932

Investments, Net
1,102,266
-
245,157
-
-
-
-
-
-
159,200
-
1,506,623

Accounts Receivable, Net
4,099
128,821
213,065
130,693
3,056
79,732
165,003
18,076
30,013
71,220
(513,501)
330,277

Other Assets
1,310
346
672,891
10,580
16,368
32,006
59,789
12,251
33
-
(703,430)
102,144

Total Intragovernmental
1,116,545
814,086
4,607,358
522,500
7,895,708
601,405
1,727,991
221,605
1,691,656
255,053
(1,216,931)
18,236,976
 

Cash and Monetary Assets
62,983
-
-
-
5
5,445
33,682
4,798
641
-
-
107,554

Accounts Receivable, Net
-
13
35,777
447
-
3,008
36,091
1,029
14,336
4,372
-
95,073

Inventory and Related Property, Net
-
373
-
1,241
-
9,053
5,370
-
15,726
165,718
-
197,481

Forfeited Property, Net
65,632
-
-
-
-
-
-
-
-
-
-
65,632

General Property, Plant and Equipment, Net
3,600
22,492
43,232
267,024
20,495
273,451
806,545
231,220
6,083,263
110,040
-
7,861,362

Advances and Prepayments
41
18
33,366
24
499,591
7,910
40,353
41,
4,297
792
-
586,396

Other Assets
-
-
-
184
-
-
-
-
2,761
649
-
3,594

Total Assets
$1,248,764
$836,982
$4,719,733
$791,420
$8,415,799
$900,272
$2,650,032
$458,693
$7,812,680
$536,624
$(1,216,931)
$27,154,068
 

LIABILITIES

Intragovernmental

Accounts Payable
$67,710
$120,323
$344,762
$26,994
$25,173
$34,140
$45,826
$15,806
$27,732
$4,540
$(513,501)
$199,505

Accrued FECA Liabilities
-
717
8,000
12,482
35
24,793
28,919
19,081
81,760
1,135
-
176,922

Debt
-
-
-
-
-
-
-
-
-
20,000
-
20,000

Custodial Liabilities
-
155,818
-
-
-
2,362
-
722
-
-
-
158,902

Other Liabilities
-
114,517
35,025
29,334
817,943
13,089
58,755
3,833
40,319
82,306
(703,430)
491,691

Total Intragovernmental

67,710
391,375
387,787
68,810
843,151
74,384
133,500
39,442
149,811
107,981
(1,216,931)
1,047,020
 

Accounts Payable
32,542
52,752
382,678
220,237
329,686
97,954
141,960
37,093
293,995
51,563
-
1,640,460

Actuarial FECA Liabilities
-
2,423
38,221
59,202
11
119,871
125,280
95,622
381,057
7,650
-
829,337

Accrued Payroll and Benefits
-
1,783
61,826
13,267
2,120
28,569
79,522
14,964
68,583
7,119
-
277,753

Accrued Annual and Compensatory Leave Liabilities
-
4,426
133,966
27,260
3,595
69,642
198,796
33,637
128,994
8,324
-
608,640

Deferred Revenue
65,632
-
-
-
-
101,977
-
-
1,470
-
-
169,079

Seized Cash and Monetary Instruments
624,850
-
-
-
-
430
26,053
2,549
-
-
-
653,882

Contingent Liabilities
30,100
-
13,995
-
-
22,658
24,100
28
16,000
-
-
106,881

Capital Lease Liabilities
-
-
-
6,761
300
-
-
1,307
61,812
569
-
70,749

Future Radiation Exposure Compensation

-
-
-
-
-
-
-
-
-
-
-
-

Act Liabilities 

-
-
588,617
-
-
-
-
-
-
-
-
588,617

Other Liabilities
-
23,283
452,932
-
-
103
5,639
7,479
40,772
-
-
530,208

Total Liabilities
$820,834
$476,042
$2,060,022
$395,537
$1,178,863
$515,588
$734,850
$232,121
$1,142,494
$183,206
$(1,216,931)
$6,522,626
 

NET POSITION

Unexpended Appropriations
$ -
$ -
$3,117,381
$200,244
$5,079,192
$377,955
$1,375,234
$132,466
$1,196,700
$ -
$ -
$11,479,172

Cumulative Results of Operations
427,930
360,940
(457,670)
195,639
2,157,744
6,729
539,948
94,106
5,473,486
353,418
-
9,152,270

Total Net Position
$427,930
$360,940
$2,659,711
$395,883
$7,236,936
$384,684
$1,915,182
$226,572
$6,670,186
$353,418
$ -
$20,631,442
 

Total Liabilities and Net Position
$ 1,248,764
$836,982
$ 4,719,733
$791,420
$ 8,415,799
$ 900,272
$ 2,650,032
$ 458,693
$ 7,812,680
$ 536,624
$ (1,216,931)
$ 27,154,068

III-93 Department of Justice • FY 2005 Performance and Accountability Report

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