| 2004 | 2003 | |
|---|---|---|
| ASSETS | ||
| Intra-governmental | ||
| Fund Balance with Treasury (Note 2) | $53,323,747 | $55,837,438 |
| Accounts receivable (Note 3) | 7,942 | 13,692 |
| Total intra-governmental assets | 53,331,689 | 55,851,130 |
| Accounts receivable, net (Note 3) | 272,423 | 108,565 |
| General property and equipment, net (Note 4) | 3,982,405 | 2,941,127 |
| Travel advances | 1,485 | 6,473 |
| TOTAL ASSETS | $57,588,002 | $58,907,295 |
| LIABILITIES | ||
| Intra-governmental | ||
| Accounts payable (Note 6) | $223,597 | $2,995 |
| Employer payroll taxes | 1,435,749 | 1,094,782 |
| Worker's compensation liability (Note 7) | 2,352,002 | 2,162,970 |
| Total intra-governmental liabilities | 4,011,348 | 3,260,747 |
| Accounts payable | 15,687,841 | 16,596,558 |
| Accrued payroll | 6,355,094 | 4,951,286 |
| Accrued annual leave (Note 7) | 16,816,122 | 16,229,649 |
| Future worker's compensation liability (Note 7) | 10,920,940 | 12,113,502 |
| Capital lease liability (Note 10) | 940,456 | 501,340 |
| Amounts collected for restitution | 248,158 | 246,207 |
| Amounts due to Treasury for non-entity assets | - | 356,386 |
| TOTAL LIABILITIES | 54,979,959 | 54,255,675 |
| NET POSITION | ||
| Unexpended appropriations | 25,794,279 | 28,593,060 |
| Cumulative results of operations | (23,186,236) | (23,941,440) |
| Total net position | 2,608,043 | 4,651,620 |
| TOTAL LIABILITIES AND NET POSITION | $57,588,002 | $58,907,295 |
| 2004 | 2003 | |
|---|---|---|
| JUSTICE AND OPPORTUNITY | ||
| Private sector: | ||
| Enforcement | $189,498,876 | 170,726,845 |
| Mediation | 16,672,513 | 18,680,092 |
| Litigation | 40,339,764 | 48,774,428 |
| Total program costs - private sector | 246,511,153 | 238,181,365 |
| Federal sector: | ||
| Hearings | 21,774,433 | 20,354,867 |
| Appeals | 9,941,503 | 9,293,376 |
| Mediation | 1,687,271 | 1,577,271 |
| Oversight | 2,941,493 | 2,749,725 |
| Total Program costs - Federal sector | 36,344,700 | 33,975,239 |
| State and local: | ||
| Program costs | 42,094,244 | 46,291,682 |
| Net cost of Justice and Opportunity | 324,950,097 | 318,448,286 |
| INCLUSIVE WORKPLACE | ||
| Training: | ||
| Program costs | 6,702,291 | 4,521,551 |
| Revenue | (3,929,974) | (3,486,435) |
| Net cost - training | 2,772,317 | 1,035,116 |
| Outreach | ||
| Program costs | 15,063,517 | 25,038,435 |
| Totals | ||
| Program costs | 21,765,808 | 29,559,986 |
| Revenue | (3,929,974) | (3,486,435) |
| Net cost of Inclusive Workplace | 17,835,834 | 26,073,551 |
| Totals all programs | ||
| Program costs | 346,715,905 | 348,008,272 |
| Revenue (Note 11) | (3,929,974) | (3,486,435) |
| Net cost of operations | $342,785,931 | $344,521,837 |
| 2004 | 2003 | |||
|---|---|---|---|---|
| Cumulative Results of Operations | Unexpended Appropriations | Cumulative Results of Operations | Unexpended Appropriations | |
| Beginning balances | $(23,941,440) | $28,593,060 | $(30,797,491) | $40,431,361 |
| Prior-period adjustments (Note 12) | (297,298) | 501,340 | 108,017 | 16,797 |
| Beginning balances, as adjusted | (24,238,738) | 29,094,400 | (30,689,474) | 40,448,158 |
| Budgetary financing sources: | ||||
| Appropriations received (Note 13) | 328,400,000 | 323,822,000 | ||
| Recissions and canceled appropriations | - | (6,747,624) | - | (4,306,078) |
| Unexpended appropriations - used | 324,952,497 | (324,952,497) | 331,371,020 | (331,371,020) |
| Other financing sources: | ||||
| Imputed financing sources (Note 14) | 18,885,936 | 19,898,851 | ||
| Total financing sources | 343,838,433 | (3,300,121) | 351,269,871 | (11,855,098) |
| Net cost of operations | (342,785,931) | (344,521,837) | ||
| Ending balances | $(23,186,236) | $25,794,279 | $(23,941,440) | $28,593,060 |
| 2004 | 2003 | |
|---|---|---|
| Budgetary Resources | ||
| Budget authority | ||
| Appropriations received (Note 13) | $328,400,000 | $323,822,000 |
| Unobligated balance | ||
| Beginning of period | 11,670,436 | 9,646,720 |
| Spending authority from offsetting collections | ||
| Earned | ||
| Collected | 3,867,680 | 3,592,758 |
| Receivable from Federal sources | 145,345 | - |
| Subtotal | 4,013,025 | 3,592,758 |
| Recoveries of prior year obligations | 3,827,300 | 6,361,319 |
| Permanently not available: | ||
| Recissions | (3,455,610) | (2,007,343) |
| Canceled appropriations | (3,292,014) | (2,298,735) |
| Total budgetary resources | $341,163,137 | $339,116,719 |
| Status of Budgetary Resources | ||
| Obligations incurred | ||
| Direct obligations | $331,365,757 | $327,446,283 |
| Unobligated balance | ||
| Apportioned | 439,728 | 594,673 |
| Unobligated Balances Not Yet Available | 9,357,652 | 11,075,763 |
| Total status of budgetary resources | $341,163,137 | $339,116,719 |
| Relationship of Obligations to Outlays: | ||
| Obligated balance - net, beginning of period | $43,569,426 | $41,296,278 |
| Obligated balance - net, end of period | ||
| Accounts receivable | (145,345) | - |
| Undelivered orders | 19,721,273 | 20,923,805 |
| Accounts payable | 23,702,281 | 22,645,621 |
| Outlays: | ||
| Disbursements | 327,684,328 | 318,811,817 |
| Collections | (3,867,680) | (3,592,758) |
| Net outlays | $323,816,648 | $315,219,059 |
| 2004 | 2003 | |
|---|---|---|
| Resources Used to Finance Activities | ||
| Budgetary resources obligated | ||
| Obligations incurred | $331,365,757 | $327,446,283 |
| Less: Spending authority from offsetting collections | (4,013,025) | (3,592,758) |
| Less: Spending authority from adjustments | (3,827,300) | (6,361,319) |
| Net obligations | 323,525,432 | 317,492,206 |
| Other resources | ||
| Imputed financing from costs absorbed by others (Note 14) | 18,885,936 | 19,898,851 |
| Total resources used to finance activities | 342,411,368 | 337,391,057 |
| 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 | (1,207,520) | (13,918,177) |
| Resources that fund expenses recognized in prior periods | 1,291,124 | 8,486,498 |
| Resources that finance the acquisition of assets | 1,446,332 | 561,816 |
| Other resources or adjustments to net obligated resources that do not affect net cost of operations | 168,670 | 2,675 |
| Total resources used to finance items not part of the net cost of operations | 1,698,606 | (4,867,188) |
| Total resources used to finance the net cost of operations | 340,712,762 | 342,258,245 |
| 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 | 275,815 |
| Other | 189,032 | 256,977 |
| Total components of net cost of operations that will require or generate resources in future periods | 775,505 | 532,792 |
| Components not requiring or generating resources: | ||
| Depreciation (Note 4) | 1,168,968 | 1,688,157 |
| Revaluation of assets or liabilities | 47,916 | 4,538 |
| Other resources or adjustments to net obligated resources that do not require or generate resources | 80,780 | 38,105 |
| Total components of net cost of operations that will not require or generate resources in the current period | 1,297,664 | 1,730,800 |
| Total components of net cost of operations that will not require or generate resources in the current period | 2,073,169 | 2,263,592 |
| Net cost of operations | $342,785,931 | $344,521,837 |
This page was last modified on November 18, 2004
