| FY 2006 | FY 2005 | |
|---|---|---|
| ASSETS | ||
| Intragovernmental | ||
| Fund Balance with Treasury (Note 2) | $62,415,787 | $58,426,664 |
| Accounts receivable (Note 3) | 71,552 | 11,947 |
| Total intragovernmental assets | 62,487,339 | 583,438,611 |
| Accounts receivable, net (Note 3) | 260,455 | 301,650 |
| General property and equipment, net (Note 4) | 2,922,452 | 3,508,097 |
| Advances and prepaid expenses | 241,457 | 14,314 |
| TOTAL ASSETS | $65,911,703 | $62,262,672 |
| LIABILITIES | ||
| Intragovernmental | ||
| Accounts payable (Note 6) | $2,279,711 | $2,934,258 |
| Employer payroll taxes | 1,631,715 | 1,638,444 |
| Worker's compensation liability (Note 7) | 2,389,151 | 2,318,558 |
| Amounts due to Treasury for non-entity assets (Note 5) | 1,130 | - |
| Total intra-governmental liabilities | 6,301,707 | 6,891,260 |
| Accounts payable | 22,317,078 | 20,607,578 |
| Accrued payroll | 6,678,046 | 7,109,887 |
| Accrued annual leave (Note 7) | 16,435,414 | 16,781,585 |
| Future worker's compensation liability (Note 7) | 9,246,144 | 10,590,059 |
| Contingent liabilities (Note 9) | 650,000 | 125,000 |
| Capital lease liability (Note 10) | 632,149 | 725,976 |
| Amounts collected for restitution | 252,856 | 250,729 |
| TOTAL LIABILITIES | 62,513,394 | 63,082,074 |
| NET POSITION | ||
| Unexpended appropriations | 26,487,334 | 23,785,471 |
| Cumulative results of operations--earmarked funds | 3,162,237 | 2,506,386 |
| Cumulative results of operations--other funds | (26,251,262) | (27,111,259) |
| Total net position | 3,398,309 | (819,402) |
| TOTAL LIABILITIES AND NET POSITION | $65,911,703 | $62,262,672 |
| FY 2006 | FY 2005 | |
|---|---|---|
| JUSTICE AND OPPORTUNITY | ||
| Private sector: | ||
| Enforcement | $156,762,998 | $164,052,071 |
| Mediation | 23,530,554 | 22,566,758 |
| Litigation | 58,468,652 | 57,643,505 |
| State and Local | 37,243,328 | 38,314,787 |
| Total program costs - private sector | 276,005,522 | 282,577,121 |
| Revenue | (425,948) | - |
| Net cost - Private Sector | 275,579,574 | 282,577,121 |
| Federal sector: | ||
| Hearings | 28,349,843 | 29,953,473 |
| Appeals | 15,510,318 | 15,467,792 |
| Mediation | 961,009 | 907,255 |
| Oversight | 4,095,720 | 3,558,945 |
| Total Program costs - Federal sector | 48,916,890 | 49,887,465 |
| Revenue | (14,838) | (193,254) |
| Net cost - Federal Sector | 48,902,052 | 49,694,211 |
| Totals | ||
| Program cost | 324,922,412 | 332,464,586 |
| Revenue | (440,786) | (193,254) |
| Net cost of Justice and Opportunity | 324,481,626 | 332,271,332 |
| INCLUSIVE WORKPLACE | ||
| Training: | ||
| Program costs | 5,763,782 | 7,787,964 |
| Revenue | (4,200,444) | (3,840,054) |
| Net cost - training | 1,563,338 | 3,947,910 |
| Outreach | ||
| Program costs | 11,761,062 | 10,956,062 |
| Revenue | (3,410) | - |
| Net cost - Federal Sector | 11,757,652 | 10,956,062 |
| Totals | ||
| Program costs | 17,524,844 | 18,744,026 |
| Revenue | (4,203,854) | (3,840,054) |
| Net cost of Inclusive Workplace | 13,320,990 | 14,903,972 |
| Totals all programs | ||
| Program costs | 342,447,256 | 351,208,612 |
| Revenue (Note 11) | (4,644,640) | (4,033,308) |
| Net cost of operations | $337,802,616 | $347,175,304 |
| FY 2006 | FY 2005 | |||||
|---|---|---|---|---|---|---|
| Earmarked Funds | All Other Funds | Cosolidated | Earmarked funds | All Other Funds | Consolidated | |
| Cumulative Results of Operations | ||||||
| Beginning balances | $2,506,387 | $(27,111,259) | $(24,604,872) | $(3,720,340) | $(26,906,576) | $(23,186,236) |
| Adjustments: | ||||||
| Correction of errors (Note 12) | - | 259,757 | 259,757 | 1,849 | (96,372) | (94,523) |
| Beginning balances, as adjusted | 2,506,387 | (26,851,502) | (24,345,115) | 3,722,189 | (27,002,948) | (23,280,759) |
| Budgetary financing sources: | ||||||
| Unexpended appropriations - used | - | 320,718,915 | 320,718,915 | - | 327,496,916 | 327,496,916 |
| Other Financing Sources: | ||||||
| Imputed financing sources (Note 15) | - | 18,339,791 | 18,339,791 | - | 18,354,274 | 18,354,274 |
| Total Financing Sources | - | 339,058,706 | 339,058,706 | - | 345,851,190 | 345,851,190 |
| Net cost of operations | 655,850 | (338,458,466) | (337,802,616) | (1,215,803) | (345,959,501) | (347,175,304 |
| Net Change | 655,850 | 600,240 | 1,256,090 | (1,215,803) | (108,311) | (1,324,114 |
| Cumulative Results of Operations | 3,162,237 | (26,251,262) | (23,089,025) | 2,506,386 | (27,111,259) | 24,604,873 |
| Unexpended Appropriations | ||||||
| Beginning Balances: | $- | $23,785,471 | $23,785,471 | $- | $25,794,279 | $25,794,279 |
| Adjustments: | ||||||
| Correction of errors (Note 12) | (259,757) | (259,757) | - | - | ||
| Beginning balances, as adjusted | - | 23,525,714 | 23,525,714 | - | 25,794,279 | 25,794,279 |
| Budgetary Financing Sources: | ||||||
| Appropriations received (Note 13) | - | 331,228,000 | 331,228,000 | - | 331,228,000 | 331,228,000 |
| Recissions and canceled appropriations | - | (7,547,465) | (7,547,465) | - | (5,739,892) | (5,739,892) |
| Unexpended appropriations - used | - | (320,718,915) | (320,718,915) | - | (327,496,916) | (327,496,916) |
| Total Budgetary Financing Sources | - | 2,961,620 | 2,961,620 | - | (2,008,808) | (2,008,808) |
| Total Unexpended Appropriations | - | 26,487,334 | 26,487,334 | - | 23,785,471 | 23,785,471 |
| Net Position | $3,162,237 | $236,072 | $3,398,309 | $2,506,386 | $(3,325,788) | $(819,402) |
| FY 2006 | FY 2005 | |
|---|---|---|
| Budgetary Resources | ||
| Unobligated balance, brought forward, October 1: | $9,651,710 | $9,797,380 |
| Recoveries of prior year unpaid obligations | 3,162,996 | 3,029,321 |
| Budget authority: | ||
| Appropriations received (Note 13) | $331,228,000 | $331,228,000 |
| Spending authority from offsetting collections: | ||
| Earned | ||
| Collected | 5,323,095 | 4,052,498 |
| Change in receivable from Federal sources | 13,436 | (11,361) |
| Subtotal | 336,564,531 | 335,269,137 |
| Permanently not available | (7,547,465) | (5,739,892) |
| Total budgetary resources | $341,831,772 | $342,355,946 |
| Status of Budgetary Resources | ||
| Obligations incurred | ||
| Direct obligations | 333,711,293$ | $332,510,982 |
| Reimbursable obligations | 445,210 | 193,254 |
| Subtotal | 334,156,503 | 332,704,236 |
| Unobligated balance | ||
| Apportioned | 1,243,673 | 480,485 |
| Unobligated Balances Not Available | 6,431,596 | 9,171,225 |
| Total Status of Budgetary Resources | $341,831,772 | $342,355,946 |
| Change in Obligations Balance: | ||
| Obligated balance, net | ||
| Unpaid obligations brought forward October 1 | 48,658,208 | 43,423,554 |
| Less: Uncollected customer payments from | ||
| Federal sources, brought forward, October 1: | (133,984) | (145,345) |
| Total unpaid obligated balance | 48,524,224 | 43,278,209 |
| Obligations incurred, net | 334,156,503 | 332,704,236 |
| Less: Gross outlays | (325,016,633) | (324,440,261) |
| Less: Recoveries of prior year unpaid obligations, net | (3,162,996) | (3,029,321) |
| Change in uncollected customer payment from Federal sources | (13,436) | 11,361 |
| Obligated balance, net, end of period | ||
| Unpaid Obligations | 54,635,082 | 48,658,208 |
| Less: Uncollected customer payment from Federal sources | (147,420) | (133,984) |
| Total, unpaid obligation balance, net, end of period | 54,487,662 | 48,524,224 |
| Net Outlays: | ||
| Net Outlays: | ||
| Gross outlays | 325,016,633 | 324,440,261 |
| Less: Offsetting collections | (5,323,095) | (4,052,498 |
| Net Outlays | $319,693,538 | $320,387,763 |
| FY 2006 | FY 2005 | |
|---|---|---|
| Resources Used to Finance Activities | ||
| Budgetary resources obligated | ||
| Obligations incurred | $334,156,503 | $332,704,236 |
| Less: Spending authority from offsetting collections | (5,336,531) | (4,041,137) |
| Less: Spending authority from recoveries | (3,162,996) | (3,029,321) |
| Net obligations | 325,656,976 | 325,633,778 |
| Other Resources: | ||
| Imputed financing from costs absorbed by others (Note 15) | 18,339,791 | 18,354,274 |
| Total resources used to finance activities | 343,996,767 | 343,988,052 |
| 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 | 5,601,635 | (3,340,402) |
| Resources that fund expenses recognized in prior periods | 1,750,816 | 463,642 |
| Resources that finance the acquisition of assets | 444,548 | 800,527 |
| Other resources or adjustments to net obligated resources that do not affect net cost of operations | 287,736 | 252,309 |
| Total resources used to finance items not part of the net cost of operations | 8,084,735 | (1,823,924) |
| Total resources used to finance the net cost of operations | 335,912,032 | 345,811,976 |
| 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 unfunded liability | 595,593 | 125,000 |
| Total components of Net Cost of operations that will require or generate resources in future periods | 595,593 | 125,000 |
| Components not Requiring or Generating Resources: | ||
| Depreciation (Note 4) | 1,200,308 | 1,205,555 |
| Revaluation of assets or liabilities | 23,795 | 18,566 |
| Other resources or adjustments to net obligated resources that do not require or generate resources | 70,888 | 14,204 |
| Total components of Net Cost of Operations that will not require or generate resources in the current period | 1,294,991 | 1,238,328 |
| Total components of net cost of operations that will not require or generate resources in the current period | 1,890,584 | 1,363,328 |
| Net cost of operations | $337,802,616 | $347,175,304 |
This page was last modified on December 7, 2006
