U. S. Department of Justice
Consolidating Statement of Changes in Net Position
For the Fiscal Year Ended September 30, 2009
| Dollars in Thousands | AFF/SADF | OBDs | USMS | OJP | DEA | FBI | ATF | BOP | FPI | Eliminations | Consolidated |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Unexpended Appropriations | |||||||||||
| Beginning 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 |
| Adjustments: | |||||||||||
| Changes in Accounting Principles | |||||||||||
| Earmarked Funds | - | - | - | - | - | - | - | - | - | - | - |
| All Other Funds | - | - | - | - | - | - | - | - | - | - | - |
| Corrections of Errors | |||||||||||
| Earmarked Funds | - | - | - | - | - | - | - | - | - | - | - |
| All Other Funds | - | - | - | - | - | - | - | - | - | - | - |
| Beginning Balances, as Adjusted | |||||||||||
| 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 |
| Budgetary Financing Sources | |||||||||||
| Appropriations Received | |||||||||||
| Earmarked Funds | - | 125,076 | - | - | - | - | - | - | - | - | 125,076 |
| All Other Funds | - | 7,787,138 | 964,000 | 5,036,600 | 1,959,084 | 7,336,191 | 1,068,215 | 6,176,599 | - | - | 30,327,827 |
| Appropriations Transferred-In/Out | |||||||||||
| Earmarked Funds | - | - | - | - | - | - | - | - | - | - | - |
| All Other Funds | - | (261,192) | 354,616 | 283,817 | 158,467 | (8,978) | 16,647 | (8,035) | - | - | 535,342 |
| Other Adjustments | |||||||||||
| Earmarked Funds | - | - | - | - | - | - | - | - | - | - | - |
| All Other Funds | - | (109,426) | - | (121,642) | - | - | - | - | - | - | (231,068) |
| Appropriations Used | |||||||||||
| Earmarked Funds | - | (147,771) | - | - | - | - | - | - | - | - | (147,771) |
| All Other Funds | - | (6,303,498) | (1,287,739) | (2,128,125) | (2,052,148) | (7,096,831) | (1,068,923) | (5,961,387) | - | - | (25,898,651) |
| Total Financing Sources | |||||||||||
| Earmarked Funds | - | (22,695) | - | - | - | - | - | - | - | - | (22,695) |
| All Other Funds | - | 1,113,022 | 30,877 | 3,070,650 | 65,403 | 230,382 | 15,939 | 207,177 | - | - | 4,733,450 |
| Net Change | |||||||||||
| Earmarked Funds | - | (22,695) | - | - | - | - | - | - | - | - | (22,695) |
| All Other Funds | - | 1,113,022 | 30,877 | 3,070,650 | 65,403 | 230,382 | 15,939 | 207,177 | - | - | 4,733,450 |
| Ending Balances | |||||||||||
| Earmarked Funds | - | 22,207 | - | - | - | - | - | - | - | - | 22,207 |
| All Other Funds | - | 3,782,236 | 222,502 | 5,951,999 | 540,670 | 2,114,589 | 183,607 | 1,106,922 | - | - | 13,902,525 |
| Total All Funds | $
- |
$
3,804,443 |
$
222,502 |
$
5,951,999 |
$
540,670 |
$
2,114,589 |
$
183,607 |
$
1,106,922 |
$
- |
$
- |
$
13,924,732 |
| Cumulative Results of Operations | |||||||||||
| Beginning 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 |
| Adjustments: | |||||||||||
| Changes in Accounting Principles (note 27) | |||||||||||
| Earmarked Funds | - | - | - | - | - | - | - | - | - | - | - |
| All Other Funds | - | - | - | - | - | - | - | - | - | - | - |
| Corrections of Errors | |||||||||||
| Earmarked Funds | - | - | - | - | - | - | - | - | - | - | - |
| All Other Funds | - | - | - | - | - | - | - | - | - | - | - |
| Beginning Balances, as Adjusted | |||||||||||
| 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 |
| Budgetary Financing Sources | |||||||||||
| Other Ajustments | |||||||||||
| Earmarked Funds | - | - | - | - | - | - | - | - | - | - | - |
| All Other Funds | - | - | - | - | - | - | - | - | - | - | - |
| Appropriations Used | |||||||||||
| Earmarked Funds | - | 147,771 | - | - | - | - | - | - | - | - | 147,771 |
| All Other Funds | - | 6,303,498 | 1,287,739 | 2,128,125 | 2,052,148 | 7,096,831 | 1,068,923 | 5,961,387 | - | - | 25,898,651 |
| Nonexchange Revenues | |||||||||||
| Earmarked Funds | 10,684 | 233 | - | 1,745,678 | - | - | - | - | - | - | 1,756,595 |
| All Other Funds | - | - | - | 1,171 | - | - | - | - | - | - | 1,171 |
| Donations and Forfeitures of Cash and Cash Equivalents | |||||||||||
| Earmarked Funds | 1,376,423 | - | - | - | - | - | - | - | - | - | 1,376,423 |
| All Other Funds | - | - | - | - | - | - | - | - | - | - | - |
| Transfers-In/Out Without Reimbursement | |||||||||||
| Earmarked Funds | - | - | - | - | - | - | - | - | - | - | - |
| All Other Funds | - | 89,948 | - | - | - | - | - | - | - | - | 89,948 |
| Other Budgetary Financing Sources | |||||||||||
| Earmarked Funds | - | - | - | - | - | - | - | - | - | - | - |
| All Other Funds | - | (100,000) | - | - | - | - | - | - | - | - | (100,000) |
| Other Financing Sources | |||||||||||
| Donations and Forfeitures of Property | |||||||||||
| Earmarked Funds | 68,145 | - | - | - | - | - | - | - | - | - | 68,145 |
| All Other Funds | - | - | - | - | - | - | - | 68 | - | - | 68 |
| Transfers-In/Out Without Reimbursement | |||||||||||
| Earmarked Funds | (42,389) | - | - | - | 180 | - | - | 7 | - | - | (42,202) |
| All Other Funds | - | (88,381) | 335 | 49,215 | 12,143 | 61,342 | 2,173 | 14,766 | 6 | - | 51,599 |
| Imputed Financing from Costs Absorbed by Others | |||||||||||
| Earmarked Funds | - | 1,244 | - | - | 5,953 | - | - | 3,376 | - | - | 10,573 |
| All Other Funds | - | 160,000 | 32,295 | 4,054 | 60,445 | 207,505 | 33,126 | 186,289 | 37,762 | (28,349) | 693,127 |
| Other Financing Sources | |||||||||||
| Earmarked Funds | - | - | - | - | - | - | - | - | - | - | - |
| All Other Funds | - | - | - | - | - | - | - | - | - | - | - |
| Total Financing Sources | |||||||||||
| Earmarked Funds | 1,412,863 | 149,248 | - | 1,745,678 | 6,133 | - | - | 3,383 | - | - | 3,317,305 |
| All Other Funds | - | 6,365,065 | 1,320,369 | 2,182,565 | 2,124,736 | 7,365,678 | 1,104,222 | 6,162,510 | 37,768 | (28,349) | 26,634,564 |
| Net Cost of Operations | |||||||||||
| Earmarked Funds | (994,789) | (109,313) | - | (588,070) | (37,517) | - | - | (8,814) | - | - | (1,738,503) |
| All Other Funds | - | (6,475,187) | (1,330,497) | (2,181,070) | (2,108,406) | (6,760,575) | (1,106,083) | (6,214,187) | (73,637) | 28,349 | (26,221,293) |
| Net Change | |||||||||||
| Earmarked Funds | 418,074 | 39,935 | - | 1,157,608 | (31,384) | - | - | (5,431) | - | - | 1,578,802 |
| All Other Funds | - | (110,122) | (10,128) | 1,495 | 16,330 | 605,103 | (1,861) | (51,677) | (35,869) | - | 413,271 |
| Ending Balances | |||||||||||
| Earmarked Funds | 1,425,883 | 119,668 | - | 4,112,981 | (100,558) | - | - | 73,049 | - | - | 5,631,023 |
| All Other Funds | - | 29,192 | 132,920 | 15,014 | 85,653 | 1,933,652 | 33,169 | 5,197,800 | 448,162 | - | 7,875,562 |
| Total All Funds | $
1,425,883 |
$
148,860 |
$
132,920 |
$
4,127,995 |
$
(14,905) |
$
1,933,652 |
$
33,169 |
$
5,270,849 |
$
448,162 |
$
- |
$
13,506,585 |
Department of Justice ● FY 2009 Performance and Accountability Report ● III-84
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 |
| Adjustments: | |||||||||||
| Changes in Accounting Principles | |||||||||||
| Earmarked Funds | - | - | - | - | - | - | - | - | - | - | - |
| All Other Funds | - | - | - | - | - | - | - | - | - | - | - |
| Corrections of Errors | |||||||||||
| Earmarked Funds | - | - | - | - | - | - | - | - | - | - | - |
| All Other Funds | - | - | - | - | - | - | - | - | - | - | - |
| Beginning Balances, as Adjusted | |||||||||||
| 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) |
| Net Change | |||||||||||
| 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 |
| Adjustments: | |||||||||||
| Changes in Accounting Principles (Note 27) | |||||||||||
| Earmarked Funds | - | - | - | - | - | - | - | - | - | - | - |
| All Other Funds | - | - | - | - | - | - | - | - | - | - | - |
| Corrections of Errors | |||||||||||
| Earmarked Funds | - | - | - | - | - | - | - | - | - | - | - |
| All Other Funds | - | - | - | - | - | - | - | - | - | - | - |
| Beginning Balances, as Adjusted | |||||||||||
| 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 | |||||||||||
| Other Ajustments | |||||||||||
| Earmarked Funds | - | - | - | - | - | - | - | - | - | - | - |
| All Other Funds | - | - | - | - | - | - | - | - | - | - | - |
| 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 |
| All Other Funds | - | - | - | - | - | - | - | - | - | - | - |
| Transfers-In/Out Without Reimbursement | |||||||||||
| Earmarked Funds | - | - | - | - | - | - | - | - | - | - | - |
| All Other Funds | - | 180,900 | - | - | - | - | - | - | - | - | 180,900 |
| Other Budgetary Financing Sources | |||||||||||
| Earmarked Funds | - | - | - | - | - | - | - | - | - | - | - |
| All Other Funds | - | (41,000) | - | - | - | - | - | - | - | - | (41,000) |
| Other Financing Sources | |||||||||||
| Donations and Forfeitures of Property | |||||||||||
| Earmarked Funds | 63,430 | - | - | - | - | - | - | - | - | - | 63,430 |
| All Other Funds | - | - | - | - | - | - | - | 2,424 | - | - | 2,424 |
| Transfers-In/Out Without Reimbursement | |||||||||||
| Earmarked Funds | (65,451) | - | - | - | (41) | - | - | - | - | - | (65,492) |
| All Other Funds | - | (119,226) | 674 | 61,855 | 5,795 | 77,901 | 4,885 | 32,682 | - | - | 64,566 |
| Imputed Financing from Costs Absorbed by Others | |||||||||||
| Earmarked Funds | - | 12,006 | - | - | 5,507 | - | - | 3,050 | - | - | 20,563 |
| All Other Funds | - | 124,606 | 29,413 | 3,503 | 64,440 | 187,109 | 31,447 | 166,460 | 36,465 | (27,562) | 615,881 |
| Other Financing Sources | |||||||||||
| Earmarked Funds | - | - | - | - | - | - | - | - | - | - | - |
| All Other Funds | - | - | - | - | - | - | - | - | - | - | - |
| 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 2009 Performance and Accountability Report ● III-84