| FY 2005 | FY 2004 | |
|---|---|---|
| ASSETS | ||
| Intragovernmental | ||
| Fund Balance with Treasury (Note 2) | $58,426,664 | $53,323,747 |
| Accounts receivable (Note 3) | 11,947 | 7,942 |
| Total intra-governmental assets | 58,438,611 | 53,331,689 |
| Accounts receivable, net (Note 3) | 301,650 | 272,423 |
| General property and equipment, net (Note 4) | 3,508,097 | 3,982,405 |
| Prepaid expenses | 10,000 | - |
| Travel advances | 1,485 | 1,485 |
| TOTAL ASSETS | $62,262,672 | $57,588,002 |
| LIABILITIES | ||
| Intra-governmental | ||
| Accounts payable (Note 6) | $2,934,258 | $223,597 |
| Employer payroll taxes | 1,638,444 | 1,435,749 |
| Worker's compensation liability (Note 7) | 2,318,558 | 2,352,002 |
| Total intra-governmental liabilities | 6,891,260 | 4,011,348 |
| Accounts payable | 20,607,578 | 15,687,841 |
| Accrued payroll | 7,109,887 | 6,355,094 |
| Accrued annual leave (Note 7) | 16,781,585 | 16,816,122 |
| Future worker's compensation liability (Note 7) | 10,590,059 | 10,920,940 |
| Contingent liabilities (Note 9) | 125,000 | - |
| Capital lease liability (Note 10) | 725,976 | 940,456 |
| Amounts collected for restitution | 250,729 | 248,158 |
| TOTAL LIABILITIES | 63,082,074 | 54,979,959 |
| NET POSITION | ||
| Unexpended appropriations | 23,785,471 | 25,794,279 |
| Cumulative results of operations | (24,604,873) | (23,186,236) |
| Total net position | (819,402) | 2,608,043 |
| TOTAL LIABILITIES AND NET POSITION | $62,262,672 | $57,588,002 |
| FY 2005 | FY 2004 | |
|---|---|---|
| JUSTICE AND OPPORTUNITY | ||
| Private sector: | ||
| Enforcement | $164,052,071 | $189,498,876 |
| Mediation | 22,566,758 | 16,672,513 |
| Litigation | 57,643,505 | 40,339,764 |
| State and Local | 38,314,787 | 42,094,244 |
| Total program costs - private sector | 282,577,121 | 288,605,397 |
| Federal sector: | ||
| Hearings | 29,953,473 | 21,774,433 |
| Appeals | 15,467,792 | 9,941,503 |
| Mediation | 907,255 | 1,687,271 |
| Oversight | 3,558,945 | 2,941,493 |
| Total Program costs - Federal sector | 49,887,465 | 36,344,700 |
| Revenue | (193,254) | - |
| Net cost - Federal Sector | 49,694,211 | 36,344,700 |
| Total | ||
| Program cost | 332,464,586 | 324,950,097 |
| Revenue | (193,254) | - |
| Net cost of Justice and Opportunity | 332,271,332 | 324,950,097 |
| INCLUSIVE WORKPLACE | ||
| 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 |
| Outreach | ||
| Program costs | 10,956,062 | 15,063,517 |
| Totals | ||
| Program costs | 18,744,026 | 21,765,808 |
| Revenue | (3,840,054) | (3,929,974) |
| Net cost of Inclusive Workplace | 14,903,972 | 17,835,834 |
| Totals all programs | ||
| Program costs | 351,208,612 | 346,715,905 |
| Revenue (Note 11) | (4,033,308) | (3,929,974) |
| Net cost of operations | $347,175,304 | $342,785,931 |
| FY 2005 | FY 2004 | |||
|---|---|---|---|---|
| Cumulative Results of Operations | Unexpended Appropriations | Cumulative Results of Operations | Unexpended Appropriations | |
| Beginning balances | $(23,186,236) | $25,794,279 | $(23,941,440) | $28,593,060 |
| Adjustments: | ||||
| Correction of errors (Note 12) | (94,523) | - | (297,298) | 501,340 |
| Beginning balances, as adjusted | (23,280,759) | 25,794,279 | (24,238,738) | 29,094,400 |
| Budgetary financing sources: | ||||
| Appropriations received (Note 13) | - | 331,228,000 | - | 328,400,000 |
| Recissions and canceled appropriations | - | (5,739,892) | - | (6,747,624) |
| Unexpended appropriations - used | 327,496,916 | (327,496,916) | 324,952,497 | (324,952,497) |
| Other financing sources: | ||||
| Imputed financing sources (Note 15) | 18,354,274 | - | 18,885,936 | - |
| Total financing sources | 345,851,190 | (2,008,808) | 343,838,433 | (3,300,121) |
| Net cost of operations | (347,175,304) | - | (342,785,931) | - |
| Net Change | (1,324,114) | (2,008,808) | 1,052,502 | (3,300,121) |
| Ending balances | $(24,604,873) | $23,785,471 | $(23,186,236) | $25,794,279 |
| FY 2005 | FY 2004 | |
|---|---|---|
| Budgetary Resources | ||
| Budget authority | ||
| Appropriations received (Note 13) | $331,228,000 | $328,400,000 |
| Unobligated balance | ||
| Beginning of period | 9,797,380 | 11,670,436 |
| Spending authority from offsetting collections | ||
| Earned | ||
| Collected | 4,052,498 | 3,867,680 |
| Receivable from Federal sources | (11,361) | 145,345 |
| Subtotal | 4,041,137 | 4,013,025 |
| Recoveries of prior year obligations | 3,029,321 | 3,827,300 |
| Permanently not available: | ||
| Recissions | (4,424,147) | (3,455,610) |
| Canceled appropriations | (1,315,745) | (3,292,014) |
| Total budgetary resources | $342,355,946 | $341,163,137 |
| Status of Budgetary Resources | ||
| Obligations incurred: | ||
| Direct obligations | $332,510,982 | $331,282,706 |
| Reimbursable obligations | 193,254 | 83,051 |
| Subtotal | 332,704,236 | 331,365,757 |
| Unobligated balance | ||
| Apportioned | 480,485 | 439,728 |
| Unobligated Balances Not Available | 9,171,225 | 9,357,652 |
| Total budgetary resources | $342,355,946 | $341,163,137 |
| Status of Budgetary Resources | ||
| Relationship of Obligations to Outlays: | ||
| Obligated balance - net, beginning of period | $43,278,209 | $43,569,426 |
| Obligated balance - net, end of period | ||
| Accounts receivable | (133,984) | (145,345) |
| Undelivered orders | 16,368,041 | 19,721,273 |
| Accounts payable | 32,290,167 | 23,702,281 |
| Outlays: | ||
| Disbursements | 324,440,261 | 327,684,328 |
| Collections | (4,052,498) | (3,867,680) |
| Net outlays | $320,387,763 | $323,816,648 |
| FY 2005 | FY 2004 | |
|---|---|---|
| Resources Used to Finance Activities | ||
| Budgetary resources obligated | ||
| Obligations incurred | $332,704,236 | $331,365,757 |
| Less: Spending authority from offsetting collections | (4,041,137) | (4,013,025) |
| Less: Spending authority from recoveries | (3,029,321) | (3,827,300) |
| Net obligations | 325,633,778 | 323,525,432 |
| Other Resources: | ||
| Imputed financing from costs absorbed by others (Note 15) | 18,354,274 | 18,885,936 |
| Total resources used to finance activities | 343,988,052 | 342,411,368 |
| 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 | (3,340,402) | (1,207,520) |
| Resources that fund expenses recognized in prior periods | 463,642 | 1,291,124 |
| Resources that finance the acquisition of assets | 800,527 | 1,446,332 |
| Other resources or adjustments to net obligated resources that do not affect net cost of operations | 252,309 | 168,670 |
| Total resources used to finance items not part of the net cost of operations | (1,823,924) | 1,698,606 |
| Total resources used to finance the net cost of operations | 345,811,976 | 340,712,762 |
| 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 |
| Other | 125,000 | 189,032 |
| Total components of net cost of operations that will require or generate resources in future periods | 125,000 | 775,505 |
| Components not Requiring or Generating Resources: | ||
| Depreciation (Note 4) | 1,205,555 | 1,168,968 |
| Revaluation of assets or liabilities | 18,566 | 47,916 |
| Other resources or adjustments to net obligated resources that do not require or generate resources | 14,207 | 80,780 |
| Total components of Net Cost of Operations that will not require or generate resources in the current period | 1,238,328 | 1,297,664 |
| Total components of net cost of operations that will not require or generate resources in the current period | 1,363,328 | 2,073,169 |
| Net cost of operations | $347,175,304 | $342,785,931 |
This page was last modified on December 2, 2005
