FY 2005 | FY 2004 | |
---|---|---|
ASSETS | ||
Intragovernmental | ||
Fund Balance with Treasury (Note 2) | $58,426,664 | $53,323,747 |
Accounts receivable (Note 3) | 11,947 | 7,942 |
Total intra-governmental assets | 58,438,611 | 53,331,689 |
Accounts receivable, net (Note 3) | 301,650 | 272,423 |
General property and equipment, net (Note 4) | 3,508,097 | 3,982,405 |
Prepaid expenses | 10,000 | - |
Travel advances | 1,485 | 1,485 |
TOTAL ASSETS | $62,262,672 | $57,588,002 |
LIABILITIES | ||
Intra-governmental | ||
Accounts payable (Note 6) | $2,934,258 | $223,597 |
Employer payroll taxes | 1,638,444 | 1,435,749 |
Worker's compensation liability (Note 7) | 2,318,558 | 2,352,002 |
Total intra-governmental liabilities | 6,891,260 | 4,011,348 |
Accounts payable | 20,607,578 | 15,687,841 |
Accrued payroll | 7,109,887 | 6,355,094 |
Accrued annual leave (Note 7) | 16,781,585 | 16,816,122 |
Future worker's compensation liability (Note 7) | 10,590,059 | 10,920,940 |
Contingent liabilities (Note 9) | 125,000 | - |
Capital lease liability (Note 10) | 725,976 | 940,456 |
Amounts collected for restitution | 250,729 | 248,158 |
TOTAL LIABILITIES | 63,082,074 | 54,979,959 |
NET POSITION | ||
Unexpended appropriations | 23,785,471 | 25,794,279 |
Cumulative results of operations | (24,604,873) | (23,186,236) |
Total net position | (819,402) | 2,608,043 |
TOTAL LIABILITIES AND NET POSITION | $62,262,672 | $57,588,002 |
FY 2005 | FY 2004 | |
---|---|---|
JUSTICE AND OPPORTUNITY | ||
Private sector: | ||
Enforcement | $164,052,071 | $189,498,876 |
Mediation | 22,566,758 | 16,672,513 |
Litigation | 57,643,505 | 40,339,764 |
State and Local | 38,314,787 | 42,094,244 |
Total program costs - private sector | 282,577,121 | 288,605,397 |
Federal sector: | ||
Hearings | 29,953,473 | 21,774,433 |
Appeals | 15,467,792 | 9,941,503 |
Mediation | 907,255 | 1,687,271 |
Oversight | 3,558,945 | 2,941,493 |
Total Program costs - Federal sector | 49,887,465 | 36,344,700 |
Revenue | (193,254) | - |
Net cost - Federal Sector | 49,694,211 | 36,344,700 |
Total | ||
Program cost | 332,464,586 | 324,950,097 |
Revenue | (193,254) | - |
Net cost of Justice and Opportunity | 332,271,332 | 324,950,097 |
INCLUSIVE WORKPLACE | ||
Training: | ||
Program costs | 7,787,964 | 6,702,291 |
Revenue | (3,840,054) | (3,929,974) |
Net cost - training | 3,947,910 | 2,772,317 |
Outreach | ||
Program costs | 10,956,062 | 15,063,517 |
Totals | ||
Program costs | 18,744,026 | 21,765,808 |
Revenue | (3,840,054) | (3,929,974) |
Net cost of Inclusive Workplace | 14,903,972 | 17,835,834 |
Totals all programs | ||
Program costs | 351,208,612 | 346,715,905 |
Revenue (Note 11) | (4,033,308) | (3,929,974) |
Net cost of operations | $347,175,304 | $342,785,931 |
FY 2005 | FY 2004 | |||
---|---|---|---|---|
Cumulative Results of Operations | Unexpended Appropriations | Cumulative Results of Operations | Unexpended Appropriations | |
Beginning balances | $(23,186,236) | $25,794,279 | $(23,941,440) | $28,593,060 |
Adjustments: | ||||
Correction of errors (Note 12) | (94,523) | - | (297,298) | 501,340 |
Beginning balances, as adjusted | (23,280,759) | 25,794,279 | (24,238,738) | 29,094,400 |
Budgetary financing sources: | ||||
Appropriations received (Note 13) | - | 331,228,000 | - | 328,400,000 |
Recissions and canceled appropriations | - | (5,739,892) | - | (6,747,624) |
Unexpended appropriations - used | 327,496,916 | (327,496,916) | 324,952,497 | (324,952,497) |
Other financing sources: | ||||
Imputed financing sources (Note 15) | 18,354,274 | - | 18,885,936 | - |
Total financing sources | 345,851,190 | (2,008,808) | 343,838,433 | (3,300,121) |
Net cost of operations | (347,175,304) | - | (342,785,931) | - |
Net Change | (1,324,114) | (2,008,808) | 1,052,502 | (3,300,121) |
Ending balances | $(24,604,873) | $23,785,471 | $(23,186,236) | $25,794,279 |
FY 2005 | FY 2004 | |
---|---|---|
Budgetary Resources | ||
Budget authority | ||
Appropriations received (Note 13) | $331,228,000 | $328,400,000 |
Unobligated balance | ||
Beginning of period | 9,797,380 | 11,670,436 |
Spending authority from offsetting collections | ||
Earned | ||
Collected | 4,052,498 | 3,867,680 |
Receivable from Federal sources | (11,361) | 145,345 |
Subtotal | 4,041,137 | 4,013,025 |
Recoveries of prior year obligations | 3,029,321 | 3,827,300 |
Permanently not available: | ||
Recissions | (4,424,147) | (3,455,610) |
Canceled appropriations | (1,315,745) | (3,292,014) |
Total budgetary resources | $342,355,946 | $341,163,137 |
Status of Budgetary Resources | ||
Obligations incurred: | ||
Direct obligations | $332,510,982 | $331,282,706 |
Reimbursable obligations | 193,254 | 83,051 |
Subtotal | 332,704,236 | 331,365,757 |
Unobligated balance | ||
Apportioned | 480,485 | 439,728 |
Unobligated Balances Not Available | 9,171,225 | 9,357,652 |
Total budgetary resources | $342,355,946 | $341,163,137 |
Status of Budgetary Resources | ||
Relationship of Obligations to Outlays: | ||
Obligated balance - net, beginning of period | $43,278,209 | $43,569,426 |
Obligated balance - net, end of period | ||
Accounts receivable | (133,984) | (145,345) |
Undelivered orders | 16,368,041 | 19,721,273 |
Accounts payable | 32,290,167 | 23,702,281 |
Outlays: | ||
Disbursements | 324,440,261 | 327,684,328 |
Collections | (4,052,498) | (3,867,680) |
Net outlays | $320,387,763 | $323,816,648 |
FY 2005 | FY 2004 | |
---|---|---|
Resources Used to Finance Activities | ||
Budgetary resources obligated | ||
Obligations incurred | $332,704,236 | $331,365,757 |
Less: Spending authority from offsetting collections | (4,041,137) | (4,013,025) |
Less: Spending authority from recoveries | (3,029,321) | (3,827,300) |
Net obligations | 325,633,778 | 323,525,432 |
Other Resources: | ||
Imputed financing from costs absorbed by others (Note 15) | 18,354,274 | 18,885,936 |
Total resources used to finance activities | 343,988,052 | 342,411,368 |
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 | (3,340,402) | (1,207,520) |
Resources that fund expenses recognized in prior periods | 463,642 | 1,291,124 |
Resources that finance the acquisition of assets | 800,527 | 1,446,332 |
Other resources or adjustments to net obligated resources that do not affect net cost of operations | 252,309 | 168,670 |
Total resources used to finance items not part of the net cost of operations | (1,823,924) | 1,698,606 |
Total resources used to finance the net cost of operations | 345,811,976 | 340,712,762 |
Components of the 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 leave liability | - | 586,473 |
Other | 125,000 | 189,032 |
Total components of net cost of operations that will require or generate resources in future periods | 125,000 | 775,505 |
Components not Requiring or Generating Resources: | ||
Depreciation (Note 4) | 1,205,555 | 1,168,968 |
Revaluation of assets or liabilities | 18,566 | 47,916 |
Other resources or adjustments to net obligated resources that do not require or generate resources | 14,207 | 80,780 |
Total components of Net Cost of Operations that will not require or generate resources in the current period | 1,238,328 | 1,297,664 |
Total components of net cost of operations that will not require or generate resources in the current period | 1,363,328 | 2,073,169 |
Net cost of operations | $347,175,304 | $342,785,931 |
This page was last modified on December 2, 2005