Supplemental Financial and Management Information
Federal Prison system
Combining Statement of Financial
Position
as of September 30, 1996
Dollars in Thousands 1996 |
|||||
BOP |
COMM |
FPI |
Elimination |
FPS |
|
Assets |
|||||
Entity Assets |
|||||
Intragovernmental Assets: |
|||||
Fund Balance with U.S. Treasury (Note 2) |
$1,661,267 |
$55,937 |
$92,599 |
$0 |
$1,809,803 |
Accounts Receivable, Net (Note 4) |
23,543 |
10 |
60,278 |
(199) |
83,632 |
Advances and Prepayments |
5,073 |
0 |
0 |
5,073 |
|
Other Intragovernmental |
0 |
552 |
1,815 |
2,367 |
|
Governmental Assets: |
|||||
Accounts Receivable, Net (Note 4) |
11,833 |
12,206 |
809 |
24,848 |
|
Advances and Prepayments |
5,845 |
12 |
0 |
5,857 |
|
Other Governmental |
0 |
0 |
202 |
202 |
|
Cash and Other Monetary Assets (Note 3) |
826 |
541 |
1 |
1,368 |
|
Inventory, Net (Note 5) |
0 |
10,139 |
87,149 |
97,288 |
|
Operating Materials and Supplies, Net (Note 6) |
4,801 |
0 |
0 |
4,801 |
|
Property, Plant and Equipment, Net (Note 7) |
3,329,795 |
17,770 |
140,246 |
3,487,811 |
|
Total Entity Assets |
$5,042,983 |
$97,167 |
$383,099 |
($199) |
$5,523,050 |
Non-Entity Assets |
|||||
Intragovernmental Assets: |
|||||
Fund Balance with U.S. Treasury (Note 2) |
$18,264 |
$0 |
$0 |
$18,264 |
|
Governmental Assets: |
|||||
Accounts Receivable, Net (Note 4) |
3,502 |
0 |
0 |
3,502 |
|
Cash and Other Monetary Assets (Note 3) |
11 |
0 |
0 |
11 |
|
Total Non-Entity Assets |
$21,777 |
$0 |
$0 |
21,777 |
|
Total Assets |
$5,064,760 |
$97,167 |
$383,099 |
($199) |
$5,544,827 |
Liabilities |
|||||
Liabilities Covered by Budgetary Resources |
|||||
Intragovernmental Liabilities |
|||||
Accounts Payable |
$42,100 |
$5,384 |
$10,570 |
($199) |
$57,855 |
Debt (Note 8) |
0 |
0 |
20,000 |
20,000 |
|
Other Intragovernmental Liabilities (Note 18) |
112 |
0 |
42,232 |
42,344 |
|
Governmental Liabilities: |
|||||
Accounts Payable |
224,339 |
16,179 |
31,553 |
272,071 |
|
Other Governmental Liabilities (Note 17) |
81,309 |
2,425 |
8,634 |
92,368 |
|
Total Liabilities
Covered by Budgetary |
$347,860 |
$23,988 |
$112,989 |
($199) |
$484,638 |
Liabilities not Covered by Budgetary |
|||||
Governmental Liabilities: |
|||||
Other Governmental Liabilities (Note 11) |
$225,481 |
$0 |
$0 |
$225,481 |
|
Total Liabilities
not Covered by Budgetary |
$225,481 |
$0 |
$0 |
$225,481 |
|
Total Liabilities |
$573,341 |
$23,988 |
$112,989 |
($199) |
$710,119 |
Net Position (Note 10) |
|||||
Balances: |
|||||
Unexpended Appropriations |
$1,379,242 |
$0 |
$0 |
$1,379,242 |
|
Invested Capital |
3,334,606 |
17,770 |
140,246 |
3,492,622 |
|
Cumulative Results of Operations |
3,052 |
48,372 |
116,819 |
168,243 |
|
Other |
0 |
7,037 |
13,045 |
20,082 |
|
Future Funding Requirements (Note 11) |
(225,481) |
0 |
0 |
(225,481) |
|
Total Net Position |
$4,491,419 |
$73,179 |
$270,110 |
$4,834,708 |
|
Total Liabilities and Net Position |
$5,064,760 |
$97,167 |
$383,099 |
($199) |
$5,544,827 |
Federal Prison system
Combining Statement of Operations and Changes in Net Position
for fiscal year ended September 30, 1996
(Unaudited)
Dollars in Thousands 1996 |
|||||
BOP |
COMM |
FPI |
Elimination |
FPS |
|
Revenues and Financing Sources |
|||||
Appropriated Capital Used |
$2,462,090 |
$0 |
$0 |
($1,088) |
$2,461,002 |
Revenues from Sales of Goods and Services |
|||||
To the Public |
0 |
132,670 |
121 |
132,791 |
|
Intragovernmental |
0 |
0 |
507,175 |
(24,542) |
482,633 |
Interest and Penalties, Non-Federal |
627 |
0 |
0 |
627 |
|
Interest, Federal |
0 |
2,098 |
2,638 |
4,736 |
|
Other Revenues and Financing Sources (Note 12) |
0 |
17,584 |
2,190 |
19,774 |
|
Less: Taxes and Receipts
Transferred to the Treasury |
(2,142) |
0 |
0 |
(2,142) |
|
Total Revenues and Financing Sources |
$2,460,575 |
$152,352 |
$512,124 |
($25,630) |
$3,099,421 |
Expenses |
|||||
Program or Operating |
|||||
Personnel Services and Benefits |
$1,568,865 |
$20,656 |
$24,355 |
($482) |
$1,613,394 |
Travel and Transportation |
35,945 |
373 |
8,057 |
(128) |
44,247 |
Rental/Communications/Utilities/Misc. |
119,220 |
147 |
9,122 |
(1,294) |
127,195 |
Printing and Reproduction |
3,573 |
20 |
539 |
(75) |
4,057 |
Contractual Services |
367,738 |
5,983 |
1,222 |
(2,920) |
372,023 |
Supplies and Materials |
231,866 |
1,092 |
1,140 |
(20,731) |
213,367 |
Equipment, Noncapitalized |
42,661 |
1,274 |
1,541 |
45,476 |
|
Grants, Subsidies and Contributions |
2,145 |
0 |
0 |
2,145 |
|
Future Compensation Benefits Cost |
43,428 |
0 |
0 |
43,428 |
|
Insurance Claims and Indemnities |
2,554 |
0 |
0 |
2,554 |
|
Total Program or |
$2,417,995 |
$29,545 |
$45,976 |
($25,630) |
$2,467,886 |
Cost of Goods Sold |
|||||
To the Public |
$0 |
$96,573 |
$59 |
$96,632 |
|
Intragovernmental |
0 |
0 |
443,281 |
443,281 |
|
Depreciation and Amortization |
53,583 |
3,072 |
9,392 |
66,047 |
|
Bad Debts and Writeoffs |
0 |
744 |
1,281 |
2,025 |
|
Interest, Prompt Pay |
159 |
38 |
0 |
197 |
|
Other Expenses (Note 19) |
33,779 |
56 |
0 |
33,835 |
|
Total Expenses |
$2,505,516 |
$130,028 |
$499,989 |
($25,630) |
$3,109,903 |
Excess (Shortage) of Revenues |
(44,941) |
22,324 |
12,135 |
(10,482) |
|
Net Position, Beginning Balance, as Previously Stated |
4,531,952 |
61,339 |
258,124 |
4,851,415 |
|
Adjustments (Note 14) |
0 |
(18,310) |
0 |
(18,310) |
|
Net Position, Beginning Balance, as Restated |
4,531,952 |
43,029 |
258,124 |
4,833,105 |
|
Excess (Shortage) of Revenues
and Financing Sources |
(44,941) |
22,324 |
12,135 |
(10,482) |
|
Plus (Minus) Non Operating Changes (Note 15) |
4,408 |
7,826 |
(149) |
12,085 |
|
Net Position, Ending Balance |
$4,491,419 |
$73,179 |
$270,110 |
$4,834,708 |
|
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