September 30, 2004 and 2003
(in dollars)
The Equal Employment Opportunity Commission (EEOC) was created by Title VII of the Civil Rights Act of 1964 (78 Stat. 253:42 U.S.C. 2000e et seq) as amended by the Equal Employment Opportunity Act of 1972 (Public Law 92261), and became operational on August 2, 1965. Title VII requires that the Commission be composed of five members, not more than three of whom shall be of the same political party. The members are appointed by the President of the United States of America, by and with the consent of the Senate, for a term of five years. The President designates one member to serve as Chairman and one member to serve as Vice Chairman. The General Counsel is also appointed by the President, by and with the advice and consent of the Senate for a term of four years.
In addition, through the Education Technical Assistance and Training Revolving Fund Act of 1992 (P.L. 102-411) EEOC is authorized to charge and receive fees to offset the costs of education, technical assistance and training.
The Commission is concerned with discrimination by public and private employers of 15 or more employees (excluding elected or appointed officials of State and local governments), public and private employment agencies, labor organizations with 15 or more members or agencies that refer persons for employment or which represent employees of employers covered by the Act, and joint labor-management apprenticeship programs of covered employers and labor organizations. The Commission carries out its mission through investigation, conciliation, litigation, coordination, regulation in the Federal sector, and through education, policy research and provision of technical assistance.
These financial statements have been prepared to report the consolidated financial position of the EEOC, consistent with the Chief Financial Officers' Act of 1990 and the Government Management Reform Act of 1994. These financial statements have been prepared from the books and records of the EEOC in accordance with generally accepted accounting principles (GAAP) using guidance issued by the Federal Accounting Standards Advisory Board (FASAB), the Office of Management and Budget (OMB) and the EEOC's accounting policies, which are summarized in this note. These consolidated financial statements present proprietary information while other financial reports also prepared by the EEOC pursuant to OMB directives are used to monitor and control the EEOC's use of Federal budgetary resources.
The Commission's integrated Financial Management System uses American Management System's Federal Financial System (FFS), which is a highly flexible financial accounting, funds control, management accounting and financial reporting system designed specifically for Federal agencies.
Financial transactions are recorded in the financial system, using both an accrual and a budgetary basis of accounting. Under the accrual method, revenues are recognized when earned and expenses are recognized when a liability is incurred, without regard to the receipt or payment of cash. Budgetary accounting facilitates compliance with legal requirements and mandated controls over the use of Federal funds. It generally differs from the accrual basis of accounting in that obligations are recognized when new orders are placed, contracts awarded, and services received that will require payments during the same or future periods. Any EEOC intra-entity transactions have been eliminated in the consolidated financial statements.
EEOC receives the majority of the funding needed to support its programs through congressional appropriations. Financing sources are received in direct and indirect annual and no-year appropriations that may be used, within statutory limits for operating and capital expenditures. Appropriations used are recognized as an accrual-based financing source when expenses are incurred or assets are purchased.
Additional funds are obtained through fees charged to offset costs for education, training and technical assistance provided through the Revolving Fund. The fund is used to pay the cost (including administrative and personnel expenses) of providing education, technical assistance and training by the Commission. Revenue is recognized as earned when the services have been rendered by EEOC.
An imputed financing source is recognized to offset costs incurred by EEOC and funded by another Federal source, in the period in which the cost was incurred. The types of costs offset by imputed financing are: (1) employees' pension benefits; (2) health insurance, life insurance and other post-retirement benefits for employees; and (3) losses in litigation proceedings. Funding from other Federal agencies is recorded as an imputed financing source.
Assets and liabilities presented on EEOC's balance sheets include both entity and non-entity balances. Entity assets are assets that EEOC has authority to use in its operations. Non-entity assets are held and managed by the EEOC, but are not available for use in operations. EEOC's non-entity assets represent receivables that, when collected will be transferred to the United States Treasury.
Intra-governmental assets and liabilities arise from transactions between the Commission and other Federal entities. All other assets and liabilities result from activity with non-Federal entities.
Liabilities covered by budgetary or other resources are those liabilities of EEOC for which Congress has appropriated funds, or funding is otherwise available to pay amounts due. Liabilities not covered by budgetary or other resources represent amounts owed in excess of available congressionally appropriated funds or other amounts. The liquidation of liabilities not covered by budgetary or other resources is dependent on future congressional appropriations or other funding.
Fund Balances with Treasury are cash balances remaining as of the fiscal year-end from which EEOC is authorized to make expenditures and pay liabilities resulting from operational activity, except as restricted by law. The balance consists primarily of appropriations. EEOC records and tracks appropriated funds in its general funds. Also included in Fund Balance with Treasury are fees collected for services that are recorded and tracked in EEOC's Revolving Fund.
Accounts receivable consists of amounts owed to EEOC by other Federal agencies and from the public.
Intra-governmental accounts receivable represents amounts due from other Federal agencies. The receivables are stated net of an allowance for estimated uncollectible amounts. The method used for estimating the allowance is based on analysis of aging of receivables and historical data.
Accounts receivable from non-Federal agencies are stated net of an allowance for estimated uncollectible amounts. The allowance is determined by considering the debtor's current ability to pay, the debtor's payment record and willingness to pay and an analysis of aged receivable activity.
Property, plant and equipment consists of equipment, leasehold improvements and capitalized software. There are no restrictions on the use or convertibility of property, plant and equipment.
EEOC capitalizes property, plant and equipment with a useful life of more than two years and an acquisition cost of $15,000 or more ($25,000 for bulk purchases and $100,000 for leasehold improvements). Software purchases of $15,000 or more are capitalized with a useful life of two years or more.
Expenditures for normal repairs and maintenance are charged to expense as incurred unless the expenditure is equal to or greater than $15,000 and the improvement increases the asset's useful life by more than two years.
Depreciation or amortization of equipment is computed using the straight-line method over the assets' useful lives ranging from 5 to15 years. Copiers are depreciated using a five-year life. Lektriev power files are depreciated over 15 years and computer hardware is depreciated over 10 to 12 years. Capitalized software is amortized over a useful life of two years. Amortization of capitalized software begins on the date it is put in service, if purchased, or when the module or component has been successfully tested if developed internally. Leasehold improvements are amortized over the remaining life of the lease.
EEOC leases the majority of its office space from the General Services Administration. The lease costs approximate commercial lease rates for similar properties.
Amounts advanced to EEOC employees for travel are recorded as an advance until the travel is completed and the employee accounts for travel expenses.
Annual leave, compensatory time and other leave time, along with related payroll costs, are accrued when earned, reduced when taken, and adjusted for changes in compensation rates. Sick leave is not accrued when earned, but rather expensed when taken.
EEOC employees participate in the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). On January 1, 1987, FERS went into effect pursuant to Public Law 99-335. Most employees hired after December 31, 1983, are automatically covered by FERS and Social Security. Employees hired prior to January 1, 1984, could elect to either join FERS and Social Security or remain in CSRS.
For employees under FERS, the EEOC contributes an amount equal to one percent of the employee's basic pay to the tax deferred thrift savings plan and matches employee contributions up to an additional four percent of pay. FERS employees can contribute fourteen percent of their gross earnings to the plan. CSRS employees are limited to a contribution of 9% of their gross earnings and receive no matching agency contribution.
The EEOC recognizes the full cost of providing future pension and Other Retirement Benefits (ORB) for current employees as required by SFFAS No. 5, Accounting for Liabilities of the Federal Government. Full costs include pension and ORB contributions paid out of EEOC appropriations and costs financed by the U.S. Office of Personnel Management (OPM). The amount financed by OPM is recognized as an imputed financing source. Reporting amounts such as plan assets, accumulated plan benefits, or unfunded liabilities, if any, is the responsibility of OPM.
Liabilities for future pension payments and other future payments for retired employees who participate in the Federal Employees Health Benefits Program (FEHBP) and the Federal Employees Group Life Insurance Program (FEGLI) are reported by OPM rather than EEOC.
A liability is recorded for estimated future payments to be made for workers' compensation pursuant to the Federal Employees' Compensation Act (FECA). The FECA program is administered by the U.S. Department of Labor, (DOL) which initially pays valid claims and subsequently seeks reimbursement from Federal agencies employing the claimants. Reimbursements to the DOL on payments made occur approximately two years subsequent to the actual disbursement. Budgetary resources for this intra-governmental liability are made available to the EEOC as part of its annual appropriation from Congress in the year in which reimbursement to the DOL takes place. A liability is recorded for actual un-reimbursed costs paid by DOL to recipients under FECA.
Additionally, an estimate of the expected liability for death, disability, medical and miscellaneous costs for approved compensation cases is recorded. EEOC employs an actuary to compute this estimate using a method that utilizes historical benefit payment patterns related to a specific period to predict the ultimate payments related to the current period. The estimated liability is not covered by budgetary resources and will require future funding. This estimate is recorded as a future liability.
Contingencies are recorded when losses are probable, and the cost is measurable. When an estimate of contingent losses includes a range of possible costs, the most likely cost is reported, but where no cost is more likely than any other, the lowest possible cost in the range is reported.
Costs associated with the EEOC's various programs consist of direct costs consumed by the program, including personnel costs, and a reasonable allocation of indirect costs. The indirect cost allocations are based on actual hours devoted to each program from information provided by EEOC employees.
Unexpended appropriations represent the amount of EEOC's unexpended appropriated spending authority as of the fiscal year-end that is unliquidated or is unobligated and has not lapsed, been rescinded or withdrawn.
As an agency of the Federal government, EEOC is exempt from all income taxes imposed by any governing body, whether it is a Federal, state, commonwealth, local, or foreign government.
Management has made certain estimates and assumptions in reporting assets and liabilities and in the footnote disclosures. Actual results could differ from these estimates. Significant estimates underlying the accompanying financial statements include the allowance for doubtful accounts receivable, contingent liabilities and future workers' compensation costs.
Certain reclassifications to the prior year's statements have been made to conform with the current year's presentation.
Treasury performs cash management activities for all Federal agencies. The net activity represents Fund Balance with Treasury. The Fund Balance with Treasury represents the right of EEOC to draw down funds from Treasury for expenses and liabilities.
Fund Balance with Treasury by fund type as of September 30, 2004 and 2003, consists of the following:
| 2004 | 2003 | |||
|---|---|---|---|---|
| Revolving funds | $ 3,585,857 | $ 3,555,191 | ||
| General appropriated funds | 49,489,732 | 51,684,671 | ||
| Other fund types | 248,158 | 597,576 | ||
| Totals | $ 53,323,747 | $ 55,837,438 |
The status of the fund balance is classified as unobligated available, unobligated unavailable, or obligated. Unobligated funds, depending on budget authority, are generally available for new obligations in current operations. The unavailable amounts are those appropriated in prior fiscal years, which are not available to fund new obligations. The unavailable balance also includes funds in deposit funds and miscellaneous receipts. The obligated but not yet disbursed balance represents amounts designated for payment of goods and services ordered but not yet received, or goods and services received, but for which payment has not yet been made.
Obligated and unobligated balances reported for the status of Fund Balance with Treasury do not agree with obligation and unobligated balances reported on the Combined Statement of Budgetary Resources because the Fund Balance with Treasury includes items for which budgetary resources are not recorded, such as deposit funds and miscellaneous receipts.
Status of Fund Balance with Treasury as of September 30, consists of the following:
| 2004 | 2003 | ||
|---|---|---|---|
| Unobligated Balance: | |||
| Available | $ 439,728 | $ 594,673 | |
| Unavailable | 9,605,809 | 11,673,339 | |
| Obligated balance not yet disbursed | 43,278,210 | 43,569,426 | |
| Totals | $ 53,323,747 | $ 55,837,438 |
Intra-governmental accounts receivable due from Federal agencies arise from the sale of services to other federal agencies. This sale of services generally reduces the duplication of effort within the Federal government resulting in a lower cost of Federal programs and services. While all receivables from Federal agencies are considered collectible, an allowance for doubtful accounts is used to recognize the occasional billing dispute.
Accounts receivable due to EEOC from the public arise from enforcement or prevention services provided to public entities or state and local agencies. An analysis of accounts receivable is performed to determine collectibility and an appropriate allowance for uncollectible receivables is recorded.
Accounts receivable as of September 30, 2004 and 2003, are as follows:
| 2004 | 2003 | ||
|---|---|---|---|
| Intra-governmental: | |||
| Accounts receivable (see below) | $ 8,459 | $ 28,955 | |
| Allowance for uncollectible receivables | (517) | (15,263) | |
| Accounts receivable - net | $ 7,942 | $ 13,692 | |
| With the public: | |||
| Accounts receivable | $ 322,657 | $ 164,488 | |
| Allowance for uncollectible receivables | (50,234) | (55,923) | |
| Accounts receivable -net | $ 272,423 | $ 108,565 |
Amounts due from various Federal agencies as of September 30, 2004 and 2003, are shown below:
| 2004 | 2003 | ||
|---|---|---|---|
| Department of Labor | $ 2,250 | $ 2,250 | |
| Department of Housing and Urban Development | 2,041 | ||
| General Services Administration | 1,113 | 1,348 | |
| Census Bureau | 930 | ||
| Department of Justice | 225 | 1,704 | |
| Department of Defense | 5,952 | ||
| Department of Health and Human Services | 2,997 | ||
| Department of Transportation | 1,249 | ||
| U. S. Post Office | 1,093 | ||
| Other | 1,900 | 12,362 | |
| Total intra-governmental receivables | $ 8,459 | $ 28,955 |
Property, plant and equipment consists of that property which is used in operations and consumed over time. The following tables summarize cost and accumulated depreciation of property, plant and equipment.
| As of September 30, 2004 | Cost | Accumulated Depreciation | Net Book Value | ||
|---|---|---|---|---|---|
| Equipment | $ 1,105,063 | $ (666,761) | $ 438,302 | ||
| Capital leases | 1,329,470 | (425,623) | 903,847 | ||
| Internal use software | 3,063,695 | (2,550,374) | 513,321 | ||
| Leasehold improvements | 3,040,245 | (1,040,877) | 1,999,368 | ||
| Internal software development | 127,567 | 127,567 | |||
| Totals | $ 8,666,040 | $ (4,683,635) | $ 3,982,405 | ||
| As of September 30, 2003 | |||||
| Equipment | $ 1,585,674 | $ (1,078,488) | $ 507,186 | ||
| Capital leases | 721,680 | (237,826) | 483,854 | ||
| Internal use software | 2,664,371 | (2,068,913) | 595,458 | ||
| Leasehold improvements | 2,107,995 | (753,366) | 1,354,629 | ||
| Totals | $ 7,079,720 | $ (4,138,593) | $ 2,941,127 |
Depreciation expense for September 30, 2004 and 2003 is $1,168,968 and $1,688,157 respectively.
Non-entity assets, restricted by nature, consist of miscellaneous receipt accounts. These amounts represent cash collected and accounts receivable (net of allowance for uncollectible amounts) that are due to the U.S. Treasury. Cash collections of $154,663 were returned to Treasury on September 30, 2004 as instructed by Treasury. The amounts of non-entity assets as of September 30, 2004 and 2003 are as follows:
| 2004 | 2003 | ||
|---|---|---|---|
| Intra-governmental: | |||
| Fund Balance with Treasury | $ | $ 351,369 | |
| Total intra-governmental | 0 | 351,369 | |
| Accounts receivable (net of allowance) | 5,017 | ||
| Total non-entity assets | 0 | 356,386 | |
| Total entity assets | 57,588,002 | 58,550,909 | |
| Totals | $ 57,588,002 | $ 58,907,295 |
As of September 30, 2004, EEOC owes $217,647 to GSA and $5,950 to Department of Agriculture. As of September 30, 2003, EEOC owed $2,995 to OPM.
Liabilities not covered by budgetary resources represent amounts owed in excess of available congressionally appropriated funds or other amounts.
Liabilities not covered by budgetary resources as of September 30 are shown in the following table:
| 2004 | 2003 | ||
|---|---|---|---|
| Intra-governmental: | |||
| Accrued workers' compensation liability | $ 2,352,002 | $ 2,162,970 | |
| Total intra-governmental | 2,352,002 | 2,162,970 | |
| Accrued annual leave | 16,816,122 | 16,229,649 | |
| Future workers' compensation | 10,920,940 | 12,113,502 | |
| Capital lease liability (See Note 10 below) | 940,456 | 501,340 | |
| Total liabilities not covered by budgetary resources | 31,029,520 | 31,007,461 | |
| Total liabilities covered by budgetary resources | 23,950,439 | 23,248,214 | |
| Total liabilities | $ 54,979,959 | $ 54,255,675 |
EEOC employed an actuary to determine future workers' compensation liability as of September 30, 2004. For September 30, 2003, EEOC computed the liability using a method provided by the Department of Labor to estimate actuarial liability.
Current and non-current liabilities as of September 30, 2004, are shown in the following table:
| Current | Non-Current | FY 2004 | |||
|---|---|---|---|---|---|
| Covered by budgetary resources: | |||||
| Intra-governmental liabilities: | |||||
| Accounts payable | $ 223,597 | $ | $ 223,597 | ||
| Payroll taxes | 1,435,749 | 1,435,749 | |||
| Total intra-governmental liabilities | 1,659,346 | 1,659,346 | |||
| Accounts payable | 15,687,841 | 15,687,841 | |||
| Accrued payroll | 6,355,094 | 6,355,094 | |||
| Amounts collected for restitution | 248,158 | 248,158 | |||
| Total covered by budgetary resources | 23,950,439 | 23,950,439 | |||
| Not covered by budgetary resources: | |||||
| Intra-governmental liabilities: | |||||
| Worker's compensation | 1,058,061 | 1,293,941 | 2,352,002 | ||
| Total intra-governmental liabilities | 1,058,061 | 1,293,941 | 2,352,002 | ||
| Accrued annual leave | 16,816,122 | 16,816,122 | |||
| Future worker's compensation liability | 10,920,940 | 10,920,940 | |||
| Capital lease liability | 260,389 | 680,067 | 940,456 | ||
| Not covered by budgetary resources | 18,134,572 | 12,894,948 | 31,029,520 | ||
| Total liabilities | $ 42,085,011 | $ 12,894,948 | $ 54,979,959 |
Current and non-current liabilities as of September 30, 2003 are shown in the following table:
| Current | Non-Current | FY 2003 | |||
|---|---|---|---|---|---|
| Covered by budgetary resources: | |||||
| Intra-governmental liabilities: | |||||
| Accounts payable | $ 2,995 | $ | $ 2,995 | ||
| Payroll taxes | 1,094,782 | 1,094,782 | |||
| Total intra-governmental liabilities | 1,097,777 | 1,097,777 | |||
| Accounts payable | 16,596,558 | 16,596,558 | |||
| Accrued payroll | 4,951,286 | 4,951,286 | |||
| Amounts collected for restitution | 246,207 | 246,207 | |||
| Due to Treasury for non-entity assets from the public | 356,386 |
356,386 |
|||
| Total covered by budgetary resources | 23,248,214 | 23,248,214 | |||
| Not covered by budgetary resources: | |||||
| Intra-governmental liabilities: | |||||
| Worker's compensation | 969,035 | 1,193,935 | 2,162,970 | ||
| Total intra-governmental liabilities | 969,035 | 1,193,935 | 2,162,970 | ||
| Accrued annual leave | 16,229,649 | 16,229,649 | |||
| Future worker's compensation liability | 12,113,502 | 12,113,502 | |||
| Capital lease liability | 168,670 | 332,670 | 501,340 | ||
| Not covered by budgetary resources | 17,367,354 | 13,640,107 | 31,007,461 | ||
| Total liabilities | $ 40,615,568 | $ 13,640,107 | $ 54,255,675 |
EEOC is a party to various administrative proceedings, legal actions and claims that may eventually result in the payment of substantial monetary claims to third parties, or in the reallocation of material budgetary resources. Any financially unfavorable administrative or court decision could be funded from either the various claims and judgment funds maintained by Treasury or paid by EEOC. As of September 30, 2004 and 2003 there is no amount for contingent liabilities recorded. However, our Office of Legal Counsel has determined that there are seven claims for which it is reasonably possible that damages will be paid. The estimated amount of these damages is $445,000.
EEOC has several capital leases for copiers in the amount of $940,456 for FY 2004. These leases can be canceled without penalty. The future lease payments and net capital lease liability as of September 30, 2004 is as follows:
| Fiscal Year | Estimated Payments |
|---|---|
| 2005 | $ 347,988 |
| 2006 | 336,972 |
| 2007 | 194,614 |
| 2008 | 166,148 |
| 2009 | 100,113 |
| Thereafter | 0 |
| Total future lease payments | 1,145,835 |
| Less: imputed interest | (205,379) |
| Net capital lease liability | $ 940,456 |
None of the future lease payments are covered by budgetary resources.
EEOC has several cancellable operating leases with GSA for office space, which do not have a stated expiration. GSA charges rent that is intended to approximate commercial rental rates. Rental expenses for operating leases during FY 2004 and FY 2003 are $28,783,804 and $27,596,360 respectively. EEOC has estimated its future minimum liability on GSA operating leases by adding inflationary adjustments to the FY 2004 lease rental expense. Future estimated minimum lease payments, for five fiscal years under GSA as of September 30, 2004, are:
| Fiscal Year | Estimated Payments |
|---|---|
| 2005 | $ 28,612,000 |
| 2006 | 28,907,000 |
| 2007 | 29,341,000 |
| 2008 | 29,780,000 |
| 2009 | 30,227,000 |
| Total | $ 146,867,000 |
Revenue earned by the Commission for fees charged to offset costs for education, training and technical assistance were $3,929,974 and $3,486,435 for FY's 2004 and 2003, respectively.
| Cumulative Results of Operations | 2004 | 2003 | ||
|---|---|---|---|---|
| Reclassify unfunded capital lease obligation | (1) | $ ( 501,340) | $ | |
| Leasehold improvements | (2) | 116,000 | ||
| Equipment | (2) | 88,042 | 124,814 | |
| Reclassify other unfunded liabilities | (3) | ( 16,797) | ||
| Totals | $ ( 297,298) | $ 108,017 | ||
| Unexpended Appropriations | 2004 | 2003 | ||
| Reclassify unfunded capital lease obligation | (1) | $ 501,340 | $ | |
| Reclassify other unfunded liabilities | (3) | 16,797 | ||
| Totals | $ 501,340 | $ 16,797 |
1) To reclassify unfunded capital lease obligation shown in the previous year as a reduction to unexpended appropriations.
2) To record leasehold improvements and equipment purchased in prior years.
3) To reclassify unfunded liabilities that were shown in previous years as a reduction to unexpended appropriations.
The Commission received $328,400,000 and $323,822,000 in warrants for the fiscal years ended September 30, 2004 and 2003, respectively.
OPM pays pension and other future retirement benefits on behalf of Federal agencies for Federal employees. OPM provides rates for recording the estimated cost of pension and other future retirement benefits paid by OPM on behalf of Federal agencies. The costs of these benefits are reflected as imputed financing in the consolidated financial statements. The U.S. Treasury's Judgment Fund paid certain judgments on behalf of EEOC. Expenses of EEOC paid or to be paid by other Federal agencies at September 30, 2004 and 2003, consisted of:
| 2004 | 2003 | |
|---|---|---|
| Office of Personnel Management | ||
| Pension expenses | $ 9,022,670 | $ 10,493,815 |
| Federal employees health benefits (FEHB) | 9,434,490 | 8,589,305 |
| Federal employees group life insurance (FEGLI) | 30,942 | 30,551 |
| Subtotal OPM | 18,488,102 | 19,113,671 |
| Treasury Judgment Fund | 397,834 | 785,180 |
| Total imputed financing | $ 18,885,936 | $ 19,898,851 |
Revenue transactions with other Federal entities are shown in the table below for the fiscal year ended September 30, 2004:
| Revenue | 2004 |
|---|---|
| Environmental Protection Agency | $ 143,290 |
| Department of the Treasury | 143,135 |
| Defense Agencies | 113,630 |
| Department of Agriculture | 91,420 |
| Department of Homeland Security | 79,040 |
| U. S. Postal Service | 67,582 |
| Department of the Navy | 65,412 |
| Department of the Air Force | 65,095 |
| Department of Veterans Affairs | 63,845 |
| Department of Justice | 56,030 |
| Department of the Army | 43,216 |
| Army Corps of Engineers | 38,920 |
| Department of Transportation | 27,320 |
| Social Security Administration | 23,505 |
| National Aeronautics Administration | 22,730 |
| Department of Health and Human Services | 22,465 |
| State Department | 21,770 |
| Department of the Interior | 21,140 |
| Other | 176,465 |
| Total Intra-governmental revenue | $ 1,286,010 |
Expense transactions with other Federal entities are shown in the table below for the fiscal years ended September 30, 2004 and 2003:
| Expenses | 2004 | 2003 |
|---|---|---|
| General Services Administration | $ 35,021,570 | $ 33,279,631 |
| Office of Personnel Management | 28,054,747 | 102,640 |
| Department of the Interior | 16,297,525 | 5,827,836 |
| Library of Congress | 1,234,195 | 0 |
| Department of Justice | 1,210,429 | 2,035,318 |
| Department of Labor | 953,454 | 191,642 |
| U.S. Postal Service | 708,494 | 1,183,254 |
| Environmental Protection Agency | 585,275 | 471,820 |
| Department of Transportation | 571,880 | 516,866 |
| Department of Veterans Affairs | 186,002 | 286,641 |
| Department of Health and Human Services | 644 | 1,272,097 |
| Other | 522,288 | 1,261,582 |
| Total intra-governmental expense | $ 85,346,503 | $ 46,429,327 |
EEOC's budget is allocated between two strategic goals:
Information from the President's Budget and the Combined Statement of Budgetary Resources for the period ended September 30, 2003, is shown in the following table. A reconciliation is not presented for the period ended September 30, 2004, since the President's Budget for this period is not yet available.
| Dollars in millions | President's Budget FY 2003 actual as of 9/30/03 |
Statement of Budgetary Resources FY 2003 as of 9/30/03 |
Estimated FY 2004 |
Estimated FY 2005 |
|---|---|---|---|---|
| Budgetary resources | $ 322 | $ 339 | $ 325 | $ 351 |
| Total new obligations | 322 | 327 | 325 | 351 |
| Total outlays | 315 | 315 | 325 | 347 |
The differences between the President's 2003 budget and the Combined Statement of Budgetary Resources for 2003 are shown below:
| Dollars in millions | Budgetary Resources | Obligations | Outlays (g) | |
|---|---|---|---|---|
| As reported on the Combined Statement of Budgetary Resources for FY 2003 | $ 339 | $ 327 | $ 315 | |
| Revolving fund collections not reported in the budget | (a) | (3) | ||
| Carry-forwards and recoveries in the revolving fund and no-year fund not reported in the budget | (b) | (4) | ||
| Obligations in the revolving fund and no-year fund not included in the President's budget | (c) | (4) | ||
| Carry-forwards and recoveries in expired funds | (d) | (12) | ||
| Obligations in expired funds | (e) | (1) | ||
| Canceled appropriations | (f) | 2 | ||
| As reported in the President's Budget for FY 2003 | $ 322 | $ 322 | $ 315 |
(a) The EEOC's revolving fund provides training and charges fees to offset the cost. The collections are reported on the Combined Statement of Budgetary Resources as a part of total budgetary resources, but are not reported in the President' s Budget.
(b) The revolving and no-year funds' carry-forwards and recoveries are not reported in the President's Budget. They are shown in the Combined Statement of Budgetary Resources.
(c) The obligations incurred by the revolving fund and no year fund are not a part of the President's Budget but are included in total obligations incurred in the Combined Statement of Budgetary Resources.
(d) Expired funds have carry-overs of unobligated balances and recoveries of obligations that are included in total resources on the Combined Statement of Budgetary Resources until they are canceled, but are not included in the President's Budget.
(e) New obligations in expired funds are shown as a part of obligations incurred on the Combined Statement of Budgetary Resources, but are not included in the President's Budget.
(f) Canceled appropriations are not shown in the President's Budget, but are reported as a reduction in the Combined Statement of Budgetary Resources.
(g) All outlays, whether from current year funds, expired funds, revolving funds or special funds are included in the President's Budget and on the Combined Statement of Budgetary Resources.
This page was last modified on November 18, 2004
