Consolidating Statement of Financial Position as of September 30, 1996

Consolidating Statement of Financial Position as of September 30, 1996

Consolidating Statement of Operations and Changes in Net Position as of September 30, 1996 (Unaudited)

Consolidating Statement of Operations and Changes in Net Position as of September 30, 1996 (Unaudited)

 

Offices, Boards and Divisions and the U. S. Marshals Service FY 1996 Availability Breakout

Offices, Boards and Divisions and the U.S. Marshals Service - FY 1996 Availability Breakout
Source: FY 1996 Department of Justice Available Budget Authority

 

Component Availability (thousands)
General Programs* $1,506,558
Legal Activities 966,229
U.S. Attorneys 939,619
U.S. Marshals Service 915,602
U.S. Trustees 103,181
EOIR 85,091
Total $4,516,280

Note: All totals include Violent Crime program monies

* Includes the Office of Community Oriented Policing Services, which had a budget of $1.39 billion.

 

Offices, Boards and Divisions and the U. S. Marshals Service
FY 1996 Available Budget Authority
by Treasury Symbol

OBD Components Treasury Symbol Direct Budget
Authority (thousands)		 Direct
Full-Time Equivalents
General Administration: 15_0129 $ 75,195 641
    Department Leadership      
    Executive Support      
    Intelligence Policy & Professional Responsibility      
    Justice Management Division      
    INS Management Oversight      
Office of Inspector General 15_0328 31,383 298
Administrative Review and Appeals:      
    Exec. Office for Immigration Review 15_0339 37,366 296
    Office of Pardon Attorney 15_0339 1,481 14
Counterterrorism Fund 15X0130 16,898 0
U.S. Parole Commission 15_1061 5,446 62
Legal Activities:      
    Solicitor General 15_0128 5,960 50
    Tax Division 15_0128 59,377 603
    Criminal Division 15_0128 79,605 735
    Civil Division 15_0128 132,470 956
    Environment and Natural Resources Division 15_0128 58,032 476
    Office of Legal Counsel 15_0128 4,090 41
    Civil Rights Division 15_0128 64,546 579
    INTERPOL 15_0128 6,429 64
    Legal Office Automation 15_0128 17,525 0
Antitrust Division 15_0319 17,506 159
    Pre-Merger Filing Fees 15X0319 67,568 619
Foreign Claims Settlement Commission 15_0100 829 9
U.S. Attorneys 15_0322 909,653 8,622
Community Relations Service      
    Conflict Resolution 15_0500 8,564 41
U.S. Trustees 15X5073 103,181 1,082
Independent Counsel 15_0327 13,500 0
Civil Liberties Public Education 15X0329 0 0
Organized Crime Drug Enforcement (OCDE) 15X0323 50,000 0
    OCDE, Interagency Law Enforcement 15_0323 309,843 0
Radiation Exposure Compensation:      
    Trust Fund 15X8116 $ 36,314 0
    Administrative 15_0105 2,655 0
Violent Crime Reduction Programs:      
    Community Oriented Policing Services 15X8594 1,399,980 130
    General Administrative 15X8593 0 0
    Admin. Review & Appeals - EOIR 15X8608 47,725 566
    General Legal Activities - Civil Division 15X8595 7,591 58
    U. S. Attorneys 15X8596 29,966 240
    U. S. Marshals Service 15X8603 24,980 119
OBD Components Subtotal   $ 3,625,658 16,460
       
U. S. Marshals Service 15_0324 423,880 3,671
Support of U.S. Prisoners 15_1020 265,820 0
Court Security 15106093003 118,032 23
Fees and Expenses of Witnesses 15X0311 82,890 0
U. S. Marshals Service Subtotal   $ 890,622 3,694
       
Total for OBDs/USMS   $ 4,516,280 20,154


Treasury Symbol Matrix

U.S. Attorneys U.S. Trustees U.S. Marshals Service Executive Office for Immigration Review
15X0322 15X5073 15X0324 1510X0930 1560339
1560322   1560324 151060930.03 15X8608
1550322   1550324 151050930.03  
1540322   1540324 151040930.03  
1530322   1530324 151030930.03  
1520322   1520324 151020930.03  
1510322   1510324 151010930.03  
151/20322   15X6876 15F3845  
154/50322   15X0311 15X6875  
15X8596   15X8603    
1558596   15X1020    
    1541020    

Legal Activities

General Programs
15X0128 15X0319 1540100 15X0129 1558593 15F3875
1560128 1560319 1530100 1560129 15X8594 15F3878.01
1550128 1550319 1520100 1550129 15726/71037 15F3879.01
1540128 1540319 1510100 1540129 15725/61037 15F3880
1530128 1530319 15X0323 1530129 15724/51037 15X6275
1520128 1520319 1560323 1520129 15110/11037 15X3220
1510128 1510319 1550323 1510129 15111/21037 15X0332
15X8116 15X0500 1540323 1560328 15112/31037  
1560105 1560500 1530323 1550328 15113/41037  
1550105 1550500 1520323 1540328 151161022  
1540105 1540500 1510323 1530328 151151022  
1530105 1530500 151/20128 1520328 151141032  
1560327 1520500 153/40128 1510328 1572X1010  
1550327 1510500 15X0329 1561061 1547X4542  
1540327 1560100 15X0104 1551061 1572X1035  
1530327 1550100 15X8595 1541061 1572X1093  
    1558595 1531061 1572X1037  
      1521061 1572X1500  
      1511061 15X0130  

 


APPENDIX I

OFFICE OF THE INSPECTOR GENERAL, AUDIT DIVISION
ANALYSIS AND SUMMARY OF ACTIONS NECESSARY
TO CLOSE THE REPORT

Recommendation Number:

  1. Resolved. In order to close this recommendation, please provide us with a copy of the policy and procedures bulletin which emphasizes the importance of maintaining the accuracy of the obligation records in the FMIS. This bulletin should also require periodic review of unliquidated obligations and accounts payable to identify accounts that are no longer valid.
  2. Resolved. In order to close this recommendation, please provide us with the results of the detailed review of unliquidated obligations and accounts payable to identify invalid accounts, which is expected to be completed by September 30, 1997.
  3. Resolved. In order to close this recommendation, please provide the status of implementing a new property management system and documentation that addresses the audit report recommendation that management: (1) assign responsibilities for P&E management; (2) develop a policy that addresses P&E accounting and control requirements; (3) develop procedures to achieve P&E policy and control objectives; (4) assess cost/benefits of upgrading PMS to correct system deficiencies; and (5) perform procedures to maintain data reliability.
  4. Resolved. In order to close this recommendation, please provide the results of (1) the OBD/USMS-wide physical inventory that is expected to be completed by the end of   FY 1997; (2) the assignment of acquisition cost values to those assets that have a current book value greater than $25,000; (3) the review of property to ensure significant assets already recorded in PMS are properly recorded; and (4) the identification of significant capital leases and leasehold improvements as well as purchased P&E. In addition, please provide the results of (1) deleting property that cannot be located during the physical inventory from PMS; and (2) adjusting the P&E balances recorded in the general ledger to agree with corrected balances recorded in PMS.
  5. Resolved. In order to close this recommendation, please provide documentation on how user access to FMS is restricted to the functions needed by each user to perform his/her job.
  6. Resolved. In order to close this recommendation, please provide documentation showing that proper segregation of duties relating to FMS transactions have occurred, where feasible. Where this segregation of duties is not feasible, please provide the status of performing routine audits of those offices in order to deter and detect fraud and errors.
  7. Resolved. In order to close this recommendation, please inform us when changes to the security software control options have been made that require users to change their passwords at least every 90 days and that automatically log users off of a terminal after 30 minutes of inactivity.
  8. Resolved. In order to close this recommendation, please provide a copy of the procedures which will ensure end of year accuracy for revenue recognition and receivables for financial statement purposes. Revenue should be recorded when services are performed and a liability should be recorded for funds received where services have not yet been performed.
  9. Resolved. In order to close this recommendation, please provide a copy of the procedures which will ensure end of year accuracy for revenue recognition and receivables for financial statement purposes. Fee revenue and a corresponding receivable should be reported for amounts due at the end of each reporting period.
  10. Resolved. In order to close this recommendation, please provide us with the results of the evaluation of procedures and the implementation of necessary corrective actions that will improve the reliability of accrual information for the COPS program.

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