U. S. Department of Justice
Consolidating Statement of Changes in Net Position
For the Fiscal Year Ended September 30, 2008
| Dollars in Thousands | AFF/SADF | OBDs | USMS | OJP | DEA | FBI | ATF | BOP | FPI | Eliminations | Consolidated |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Unexpended Appropriations | |||||||||||
| Beginning 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 |
Budgetary Financing Sources |
|||||||||||
| Appropriations Received | |||||||||||
| Earmarked Funds | - | 44,902 | - | - | - | - | - | - | - | - | 44,902 |
| All Other Funds | - | 6,097,796 | 895,144 | 1,769,767 | 1,887,430 | 6,763,811 | 1,011,597 | 5,610,260 | - | - | 24,035,805 |
| Appropriations Transferred-In/Out | |||||||||||
| Earmarked Funds | - | 4,061 | - | - | - | - | - | - | - | - | 4,061 |
| All Other Funds | - | (226,909) | 332,914 | 241,204 | 15,302 | (169,298) | 16,825 | 34,270 | - | - | 244,308 |
| Other Adjustments | |||||||||||
| Earmarked Funds | - | (10,260) | - | - | - | - | - | - | - | - | (10,260) |
| All Other Funds | - | (283,128) | - | (110,598) | - | (1,300) | - | - | - | - | (395,026) |
| Appropriations Used | |||||||||||
| Earmarked Funds | - | (15,739) | - | - | - | - | - | - | - | - | (15,739) |
| All Other Funds | - | (6,159,791) | (1,251,580) | (2,068,502) | (1,864,880) | (6,356,378) | (1,031,410) | (5,698,340) | - | - | (24,430,881) |
| Total Financing Sources | |||||||||||
| Earmarked Funds | - | 22,964 | - | - | - | - | - | - | - | - | 22,964 |
| All Other Funds | - | (572,032) | (23,522) | (168,129) | 37,852 | 236,835 | (2,988) | (53,810) | - | - | (545,794) |
| Ending Balances | |||||||||||
| Earmarked Funds | - | 44,902 | - | - | - | - | - | - | - | - | 44,902 |
| All Other Funds | - | 2,669,214 | 191,625 | 2,881,349 | 475,267 | 1,884,207 | 167,668 | 899,745 | - | - | 9,169,075 |
| Total All Funds | $
- |
$
2,714,116 |
$
191,625 |
$
2,881,349 |
$
475,267 |
$
1,884,207 |
$
167,668 |
$
899,745 |
$
- |
$
- |
$
9,213,977 |
| Cumulative Results of Operations | |||||||||||
| Beginning 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 |
Budgetary Financing Sources |
|||||||||||
| Appropriations Used | |||||||||||
| Earmarked Funds | - | 15,739 | - | - | - | - | - | - | - | - | 15,739 |
| All Other Funds | - | 6,159,791 | 1,251,580 | 2,068,502 | 1,864,880 | 6,356,378 | 1,031,410 | 5,698,340 | - | - | 24,430,881 |
| Nonexchange Revenues | |||||||||||
| Earmarked Funds | 83,690 | 162 | - | 896,752 | - | - | - | - | - | - | 980,604 |
| All Other Funds | - | - | - | 1,199 | - | - | - | - | - | - | 1,199 |
| Donations and Forfeitures of Cash and Cash Equivalents | |||||||||||
| Earmarked Funds | 1,222,643 | - | - | - | - | - | - | - | - | - | 1,222,643 |
| Transfers-In/Out Without Reimbursement | |||||||||||
| All Other Funds | - | 180,900 | - | - | - | - | - | - | - | - | 180,900 |
| Other Budgetary Financing Sources | |||||||||||
| Earmarked Funds | - | (41,000) | - | - | - | - | - | - | - | - | (41,000) |
Other Financing Sources |
|||||||||||
| Donations and Forfeitures of Property | |||||||||||
| Earmarked Funds | |||||||||||
| All Other Funds | 63,430 | - | - | - | - | - | - | - | - | - | 63,430 |
| Transfers-In/Out Without Reimbursement | - | - | - | - | - | - | - | 2,424 | - | - | 2,424 |
| Earmarked Funds | |||||||||||
| All Other Funds | (65,451) | - | - | - | (41) | - | - | - | - | - | (65,492) |
| Imputed Financing From Costs Absorbed by Others | - | (119,226) | 674 | 61,855 | 5,795 | 77,901 | 4,885 | 32,682 | - | - | 64,566 |
| Earmarked Funds | |||||||||||
| All Other Funds | - | 12,006 | - | - | 5,507 | - | - | 3,050 | - | - | 20,563 |
| Total Financing Sources | |||||||||||
| Earmarked Funds | 1,304,312 | 27,907 | - | 896,752 | 5,466 | - | - | 3,050 | - | - | 2,237,487 |
| All Other Funds | - | 6,305,071 | 1,281,667 | 2,135,059 | 1,935,115 | 6,621,388 | 1,067,742 | 5,899,906 | 36,465 | (27,562) | 25,254,851 |
| Net Cost of Operations | |||||||||||
| Earmarked Funds | (1,030,716) | (112,264) | - | (642,195) | (25,288) | - | - | 5,744 | - | - | (1,804,719) |
| All Other Funds | - | (6,326,672) | (1,282,240) | (2,143,956) | (1,913,149) | (6,077,636) | (1,085,922) | (5,908,540) | (33,346) | 27,562 | (24,743,899) |
| Net Change | |||||||||||
| Earmarked Funds | 273,596 | (84,357) | - | 254,557 | (19,822) | - | - | 8,794 | - | - | 432,768 |
| All Other Funds | - | (21,601) | (573) | (8,897) | 21,966 | 543,752 | (18,180) | (8,634) | 3,119 | - | 510,952 |
| Ending Balances | |||||||||||
| Earmarked Funds | 1,007,809 | 79,733 | - | 2,955,373 | (69,174) | - | - | 78,480 | - | - | 4,052,221 |
| All Other Funds | - | 139,314 | 143,048 | 13,519 | 69,323 | 1,328,549 | 35,030 | 5,249,477 | 484,031 | - | 7,462,291 |
| Total All Funds | $
1,007,809 |
$
219,047 |
$
143,048 |
$
2,968,892 |
$
(149) |
$
1,328,549 |
$
35,030 |
$
5,327,957 |
$
484,031 |
$
- |
$
11,514,512 |
Department of Justice ● FY 2008 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, 2007
| Dollars in Thousands | AFF/SADF | OBDs | USMS | OJP | DEA | FBI | ATF | BOP | FPI | Eliminations | Consolidated |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Unexpended Appropriations | |||||||||||
| Beginning Balances | |||||||||||
| Earmarked Funds | $ - |
$
30,071 |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$ - |
$
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 | $ 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 | - | 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 2008 Performance and Accountability Report ● III-89