PRINCIPAL FINANCIAL STATEMENTS
Statement of Financial Position
| FEDERAL BUREAU OF INVESTIGATION | ||||||||||
| Statement of Financial Position | ||||||||||
| September 30, 1996 | ||||||||||
| ($ in thousands) | ||||||||||
| Assets | ||||||||||
| Entity assets: | ||||||||||
| Intragovernmental: | ||||||||||
| Fund balances with Treasury (note 2) | $ | 927,606 |
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| Prepaid expenses | 149 |
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| Accounts receivable (note 3) | 199,910 |
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| Governmental: | ||||||||||
| Accounts receivable (note 3) | 16,330 |
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| Advances and prepayments | 40,567 |
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| Cash and other monetary assets (note 4) | 12,186 |
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| Operating materials and supplies | 3,793 |
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| Property and equipment, net (note 5) | 277,966 |
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| Total entity assets | 1,478,507 |
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| Non-entity assets: | ||||||||||
| Seized monetary assets, governmental (note 6) | 27,072 |
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| Cash and other monetary assets, intragovernmental (note 4) | 7,766 |
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| Total non-entity assets | 34,838 |
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| $ | 1,513,345 |
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| Liabilities and Net Position | ||||||||||
| Liabilities: | ||||||||||
| Liabilities covered by budgetary resources: | ||||||||||
| Intragovernmental: | ||||||||||
| Accounts payable | $ | 13,906 |
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| Other intragovernmental liabilities | 3,645 |
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| Governmental: | ||||||||||
| Accounts payable | 61,418 |
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| Other governmental liabilities | 72,727 |
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| Total liabilities covered by budgetary resources | 151,696 |
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| Liabilities not covered by budgetary resources: | ||||||||||
| Intragovernmental: | ||||||||||
| Workers’ compensation | 18,990 |
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| Governmental: | ||||||||||
| Workers' compensation | 127,572 |
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| Lease liabilities (note 7) | 948 |
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| Other governmental liabilities | 140,109 |
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| Seized monetary assets (note 6) | 27,072 |
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| Total liabilities not covered by budgetary resources | 314,691 |
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| Total liabilities | 466,387 |
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| Net position (note 8): | ||||||||||
| Unexpended appropriations | 1,052,818 |
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| Invested capital | 281,759 |
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| Future funding requirements | (287,619) |
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| Total net position | 1,046,958 |
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| Commitments and contingencies (notes 9 and 12) | ||||||||||
| $ | 1,513,345 |
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| See accompanying notes to financial statements. | ||||||||||
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