The U.S. Equal Employment Opportunity Commission
REQUIRED SUPPLEMENTARY INFORMATION
The Commission has a revolving fund that earns fees from services provided
to the public and to other Federal agencies. (The major Federal agency customers
are listed in Note 16.) These fees are charged to offset costs for education,
training and technical assistance provided through the fund. In addition, costs
(including administrative and personnel expenses) of providing education, technical
assistance and training by the Commission are paid from this fund. Revenue is
recognized as earned when the services have been rendered by the EEOC.
Equal Employment Opportunity Commission
Balance Sheets - Revolving Fund
As of September 30, 2005 and 2004
(in dollars)
|
FY 2005 |
FY 2004 |
| ASSETS |
| Intragovernmental: |
|
|
| Fund balance with treasury |
$2,864,765 |
$3,585,857 |
| Accounts receivable |
- |
7,595 |
| Total intragovernmental assets |
2,864,765 |
3,593,452 |
| Accounts receivable, net |
120,071 |
132,231 |
| Travel advances |
- |
360 |
| TOTAL ASSETS |
2,984,836 |
3,726,043 |
| LIABILITIES |
| Accounts payable |
478,449 |
5,703 |
| TOTAL LIABILITIES |
478,449 |
5,703 |
| |
|
|
| NET POSITION |
| Cumulative results of operations |
2,506,387 |
3,720,340 |
| TOTAL NET POSITION |
2,506,387 |
3,720,340 |
| TOTAL LIABILITIES AND NET POSITION |
$2,984,836 |
$3,726,043 |
Equal Employment Opportunity Commission
Statements of Net Cost - Revolving Fund
For the Years Ended September 30, 2005 and 2004
(in dollars)
| |
FY 2005 |
FY 2004 |
| 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 |
Equal Employment Opportunity Commission
Statements of Changes in Net Position - Revolving Fund
For the Years Ended September 30, 2005 and 2004
(in dollars)
| |
FY 2005 |
FY 2004 |
|
Cumulative Results of Operations |
Cumulative Results of Operations |
| Beginning Balances : |
$ 3,720,340 |
$ 3,577,636 |
| Adjustments: |
|
|
| Correction of errors |
1,849 |
- |
| Beginning balances, as adjusted |
3,722,189 |
3,577,636 |
| Other Financing Sources: |
|
|
| Overhead paid by appropriated Funds |
2,732,108 |
2,915,021 |
| Total Financing Sources |
2,732,108 |
2,915,021 |
| Net Cost of Operations |
(3,947,910) |
(2,772,317) |
| Net change in Cumulative Results of Operations |
(1,215,802) |
142,704 |
| Ending Balances |
$2,506,387 |
$3,720,340 |
Equal Employment Opportunity Commission
Statements of Budgetary Resources - Revolving Fund
For the Years ending September 30, 2005 and 2004
(in dollars)
|
FY 2005 |
FY 2004 |
| Budgetary Resources |
| Budget authority: |
|
|
| Unobligated balance |
|
|
| Beginning of period |
$2,728,994 |
$3,043,440 |
| Spending authority from offsetting collections: |
|
|
| Earned: |
|
|
| Collected |
3,871,191 |
3,784,629 |
| Receivable from Federal sources |
(23,308) |
45,345 |
| Subtotal |
3,847,883 |
3,929,974 |
| Recoveries of prior year obligations |
56,184 |
31,976 |
| Total Budgetary Resources |
$6,633,061 |
$7,005,390 |
| Status of Budgetary Resources |
| Obligations incurred |
|
|
| Direct obligations |
4,977,617 |
4,276,396 |
| Unobligated balance: |
|
|
| Apportioned |
341,383 |
304,087 |
| Unobligated Balances Not Available |
1,314,061 |
2,424,908 |
| Total Status of Budgetary Resources |
$6,633,061 |
$7,005,390 |
| Relationship of Obligations to Outlays: |
| Obligated balance - net, beginning of period |
856,862 |
511,751 |
| Obligated balance - net, end of period: |
|
|
| Accounts receivable |
(122,037) |
(145,345) |
| Undelivered orders |
852,908 |
996,505 |
| Accounts payable |
478,449 |
5,702 |
| Outlays: |
|
|
| Disbursements |
4,592,283 |
3,753,963 |
| Collections |
(3,871,191) |
(3,784,629) |
| Net Outlays |
$721,092 |
$(30,666) |
Equal Employment Opportunity Commission
Statements of Financing - Revolving Fund
For the Years Ended September 30, 2005 and 2004
(in dollars)
| |
FY 2005 |
FY 2004 |
| Resources Used to Finance Activities |
| Budgetary Resources Obligated |
|
|
| Obligations incurred |
$4,977,617 |
$4,276,396 |
| Less: Spending authority from offsetting collections |
(3,847,883) |
(3,929,974) |
| Less: Spending authority from adjustments |
(56,184) |
(31,977) |
| Net obligations |
1,073,550 |
314,445 |
| Other Resources |
|
|
| Overhead paid by Appropriated Funds |
2,732,108 |
2,915,022 |
| Total resources used to finance activities |
3,805,658 |
3,229,467 |
| 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 |
(143,957) |
533,991 |
Other resources or adjustments to net obligated resources that do not
affect net cost of operations |
(7,829) |
- |
| Total resources used to finance items not part of the net cost of operations
|
(151,786) |
533,991 |
| Total resources used to finance the net cost of operations |
3,957,444 |
2,695,476 |
| 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: |
| Other |
- |
2,789 |
Total components of Net Cost of Operations that will require or generate
resources in future periods
|
- |
2,789 |
| Components not Requiring or Generating Resources |
|
|
| Other resources or adjustments to net obligated resources
that do not require or generate resources |
(9,534) |
74,052 |
Total components of Net Cost of Operations that will not require or
generate resources in the current period |
(9,534) |
74,052 |
| Total components of net cost of operations that will not require or
generate resources in the current period: |
(9,534) |
76,841 |
| Net Cost of Operations |
$3,947,910 |
$2,772,317 |
This page was last modified on December 2, 2005
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