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U.S. ENVIRONMENTAL PROTECTION AGENCY
OFFICE OF INSPECTOR GENERAL
Catalyst for Improving the Environment
Quick Reaction Report
Agreed-Upon Procedures
on EPA's Fiscal Year 2009
First Quarter
Financial Statements
Report No. 09-2-0161
June 8, 2009
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Report Contributors: Paul Curtis
Meg Hiatt
Javier Negron
Demetrios Papakonstantinou
Lynda Taylor
Abbreviations
EPA U.S. Environmental Protection Agency
FY Fiscal Year
GL General Ledger
OCFO Office of the Chief Financial Officer
OIG Office of Inspector General
OMB Office of Management and Budget
RGLTS Report of General Ledger Balance by Treasury Symbol
SBR Statement of Budgetary Resources
SFFAS Statement of Federal Financial Accounting Standards
USSGL United States Standard General Ledger
YACT Year End Account Table
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U.S. Environmental Protection Agency
Office of Inspector General
At a Glance
09-2-0161
June 8, 2009
Catalyst far Improving the Environment
Why We Performed These
Agreed-Upon Procedures
We performed agreed-upon
procedures on the U.S.
Environmental Protection
Agency (EPA) Fiscal Year
(FY) 2009 first quarter
Financial Statements. We did
so to assist EPA in evaluating
whether its quarterly Financial
Statements were compiled
consistent with the Treasury
United States Standard General
Ledger (USSGL) Crosswalk,
and to identify significant
fluctuations in financial line
item balances from the
previous year.
Background
Agencies submit unaudited
interim Financial Statements to
the Office of Management and
Budget (OMB) 21 days after
the end of each of the first three
quarters of the fiscal year.
Agencies should include
management's explanation of
significant variances in types or
amounts of assets, liabilities,
costs, revenues, obligations,
and outlays, along with the
submitted statements.
Agreed-Upon Procedures on EPA's Fiscal Year 2009
First Quarter Financial Statements
For further information,
contact our Office of
Congressional, Public Affairs
and Management at
(202)566-2391.
To view the full report,
click on the following link:
www.epa.gov/oig/reports/2009/
20090608-09-2-0161.pdf
What We Found
We performed certain agreed-upon procedures on the Agency's first quarter
FY 2009 Financial Statements. We compared the statements with EPA's
crosswalk, recomputed them for mathematical accuracy, and compared them with
balances separately generated by us. Except for immaterial rounding differences,
the amounts agreed. Below are the results of our performing the agreed-upon
procedures:
• The support for Lines 1 and 19c did not agree with the Agency's Combined
Statement of Budgetary Resources.
• The Agency could provide a clearer explanation of the quarterly analysis
provided to OMB regarding changes in the Statement of Budgetary
Resources.
• Two items should be updated based on our comparison of EPA's Financial
Statement Preparation Guide for the FY 2009 Financial Statements to OMB
Circular A-136.
• There were two differences between EPA's Financial Statement Crosswalk
and the Treasury USSGL Crosswalk guidance.
• We identified eight differences between EPA's Year End Closing Table and
Treasury's Closing Instructions.
• We found that EPA's Treasury Symbols were in compliance with Statement
of Federal Financial Accounting Standards 27.
• We found that the on-top entry to record child agency balances agreed with
the support.
• One item was not reversed properly based on the Agency's designation of
the type of adjustment. The FY 2009 Financial Statement Preparation Guide
states that entry type "E. Nominal Account Only" should not be reversed.
The Agency will make the change in the second quarter.
• There was a difference between the FY 2009 Report of General Ledger
Balance by Treasury Symbol beginning balances and FY 2008 ending
balances in general ledger account 4201. The net difference of $43,627 was
the result of account 4165 incorrectly closing to account 4201.
• The elimination and consolidation entries appear reasonable and complete.
The agreed-upon procedures do not constitute an audit of the quarterly Financial
Statements or any part thereof, the objective of which would be the expression of
an opinion on the quarterly Financial Statements or any part thereof.
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\
UNITED STATES ENVIRONMENTAL PROTECTION AGENCY
WASHINGTON, D.C. 20460
OFFICE OF
INSPECTOR GENERAL
June 8, 2009
MEMORANDUM
SUBJECT: Agreed-Upon Procedures on EPA's Fiscal Year 2009
First Quarter Financial Statements
Report No. 09-2-0161
FROM: Paul C. Curtis
Director, Financial Statement Audits
TO: Maryann Froehlich
Acting Chief Financial Officer
The Office of Inspector General (OIG) of the U.S. Environmental Protection Agency (EPA)
conducted these Agreed-Upon Procedures on EPA's Fiscal Year 2009 first quarter Financial
Statements. This report is provided to you solely to assist you in evaluating whether the Fiscal
Year 2009 first quarter Financial Statements were compiled consistent with the Treasury United
States Standard General Ledger Crosswalk, and to identify significant fluctuations in financial
line item balances from the previous year.
Our report is intended solely for your information and use and should not be used by those who
have not agreed to the procedures or taken responsibility for the sufficiency of the procedures for
their purposes. No written response to this report is required.
If you have any questions, please do not hesitate to contact me at 202-566-2523 or
curtis.paul@epa.gov, or Meg Hiatt at 513-487-2366 or hiatt.margaret@epa.gov.
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Agreed-Upon Procedures on EPA's Fiscal Year 2009 09-2-0161
First Quarter Financial Statements
Table of Contents
Purpose 1
Background 1
Scope and Methodology 1
Results of Agreed-Upon Procedures 2
Status of Recommendations and Potential Monetary Benefits 11
Appendices
A OIG-ldentified Significant Fluctuations between 12/31/08 and 12/31/07 12
B Distribution 14
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09-2-0161
Purpose
We performed these agreed-upon procedures at the request of the Office of the Chief Financial
Officer (OCFO). We did so to assist the U.S. Environmental Protection Agency (EPA) in
evaluating whether its Fiscal Year (FY) 2009 first quarter Financial Statements were compiled
consistently with the Treasury United States Standard General Ledger (USSGL) Crosswalk, and
to identify significant fluctuations in financial line item balances from the previous year.
Background
According to Office of Management and Budget (OMB) Circular A-136, interim unaudited
Financial Statements, without notes, are required on a quarterly basis. Agencies submit
unaudited interim Financial Statements to OMB 21 days after the end of each of the first three
quarters of the fiscal year. Agencies should include management's explanation of significant
variances in types or amounts of assets, liabilities, costs, revenues, obligations, and outlays,
along with the submitted statements.
Scope and Methodology
We performed certain agreed-upon procedures, enumerated below, on EPA's unaudited
consolidated FY 2009 first quarter Financial Statements, to assist the OCFO in evaluating
whether the quarterly Financial Statements were compiled consistently with Treasury's USSGL
Crosswalk and to identify significant fluctuations in financial line item balances from the
previous year.
The adequacy of these procedures is the OCFO's responsibility. Consequently, we make no
representation regarding the sufficiency of the procedures. The agreed-upon procedures do not
constitute an audit of the quarterly Financial Statements or any part thereof, the objective of
which would be the expression of an opinion on the quarterly Financial Statements or any part
thereof. Accordingly, we do not express such an opinion. Were we to perform additional
procedures, other matters might come to our attention that we would report to assist the OCFO.
This agreed-upon procedures engagement was conducted using applicable generally accepted
government auditing standards, which incorporate attestation standards issued by the American
Institute of Certified Public Accountants. These standards provide guidance for performing and
reporting the results of agreed-upon procedures.
We performed the agreed-upon procedures from February 2 to March 13, 2009. We based our
procedures on EPA's first quarter Financial Statements and supporting schedules, general ledger
(GL) balances, and manual on-top adjustments.
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09-2-0161
Results of Agreed-Upon Procedures
Procedure 1
Obtain EPA's first quarter Financial Statements, adjusted trial balance, on-top entries, and
support for the statements (including Earmarked Funds). Import the Report of General Ledger
Balance by Treasury Symbol (RGLTS) and enter the Agency's on-top entries into ProSystem
and generate an adjusted trial balance, Consolidated Balance Sheet, Statement of Net Cost, and
Statement of Changes in Net Position.
Results of Procedure 1
We obtained the Agency's first quarter Financial Statements, adjusted trial balance, on-
top entries, and support for the statements (including Earmarked Funds and Child Agency
Trial Balances). We imported the RGLTS for the accounting period 0903, and entered
the Agency's on-top adjusting entries to beginning balances into Prosystem to generate an
adjusted trial balance, Consolidated Balance Sheet, Statement of Net Cost, and Statement
of Changes in Net Position.
Procedure 1.a
Compare the ProSystem-generated adjusted trial balance based on the Agency's support to the
Agency's adjusted trial balance in order to verify the Agency's Financial Statement crosswalk
and note any differences.
Results of Procedure 1.a
We compared the ProSystem-adjusted trial balance based on the Agency's support to the
Agency's adjusted trial balance and noted immaterial rounding differences. Other than
the immaterial rounding differences, the amounts agreed. We verified that the statements
complied with and are in accordance with EPA's Crosswalk.
Procedure 1.b
Compare the ProSystem-generated Financial Statements to EPA's Financial Statements and note
any differences.
Results of Procedure 1.b
We compared the ProSystem-generated financial statements to EPA's Financial
Statements (Consolidated Balance Sheet, and Consolidated Statements of Net Cost and
Changes in Net Position). We found that the amounts agreed.
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09-2-0161
Procedure 1.c
Enter the FY 2009 and 2008 GL balances and on-top entries into Excel spreadsheets. Prepare
the Combined Statement of Budgetary Resources (SBR) and Statement of Custodial Activity,
and compare to the Agency's statements and note any differences.
Results of Procedure 1.c
We entered the FY 2009 and 2008 GL balances and on-top adjustment entries into Excel
spreadsheets and prepared and compared the OIG prepared Combined SBR and
Statement of Custodial Activity to the Agency's statements.
Statement of Custodial Activity:
The Agency's balances for the first quarter FY 2009 agreed with our amounts for this
statement.
Combined SBR:
The Agency's balances for the first quarter FY 2009 agreed with the amounts on the
Agency's support, except for lines 1 and 19c and immaterial rounding differences.
• We found that the crosswalk listed accounts 4252 and 4256, instead of the proper
accounts of 4352 and 4356. The amounts listed on Line 1 of the first quarter
Financial Statement Support include the proper accounts. Accordingly, the proper
balances were reported to OMB; however, the error is in the crosswalk guidance and
should be corrected. We contacted agency staff regarding this issue and they
concurred with our analysis.
• The Agency's SBR Crosswalk states the line 19c should include the ending balance
for accounts 1013, 1015, and 10B5. The Agency's support for the SBR incorrectly
shows the use of ending minus beginning balances for those accounts. Because
accounts 1013, 1015, and 10B5 do not have beginning balances, there is no impact.
Accordingly, line 19c on the SBR was reported properly. The Agency should correct
the supporting schedules to show ending balances only.
The Agency concurred with our findings. The Agency changed the crosswalk to
reflect the correct accounts that were used in preparing the Financial Statements.
They replaced GL account 4252 with 4352, and 4256 with 4356. The supporting
schedule for line 19c will show balances for this line.
Procedure 1.d
Extract GL ending balances for Earmarked Funds from the RGLTS using Interactive Data
Extraction Analysis and enter into ProSystem. Enter on-top entries and generate a Consolidated
Statement of Changes in Net Position for Earmarked Funds and compare to EPA's Consolidated
Statement of Changes in Net Position for Earmarked Funds.
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09-2-0161
Results of Procedure 1.d
We extracted the GL ending balances for Earmarked Funds from the RGLTS, generated a
Consolidated Statement of Changes in Net Position for Earmarked Funds, and compared
it to EPA's Statement of Changes in Net Position for Earmarked Funds. The balances
agreed.
Procedure 1.e
Compare the Agency's First Quarter Consolidated Statement of Net Cost by Goal to the
consolidated totals from the Consolidated Statement of Net Cost.
Results of Procedure 1.e
We compared the Agency's First Quarter Consolidated Statement of Net Cost by Goal to
the consolidated totals (total costs, total earned revenue, and net cost of operations) from
the Consolidated Statement of Net Cost. The amounts agreed.
Procedure 1.f
Mathematically verify accuracy of the Consolidated All Other column on the Consolidating
Statement of Changes in Net Position in the Agency's Financial Statements.
Results of Procedure 1.f
We mathematically verified the accuracy of the All Other column in the Agency's
Financial Statements on the Consolidating Statement of Changes in Net Position.
Procedure 1.g
Identify significant fluctuations in balances by comparing current year balances to prior year
balances. (Criteria - Percentage change of 10 percent or more and dollar change exceeding
$50 million).
Results of Procedure 1.g
We identified significant fluctuations in the Balance Sheet, Statement of Net Cost,
Statement of Changes in Net Position, and Statement of Budgetary Resources.
OIG-identified fluctuations are detailed in Appendix A.
OMB A-136 states: The analysis should be only on the significant variances between the
current quarter and the same quarter from the prior year. Management has discretion on
what constitutes a significant variance. Management is to provide variances for only the
top three items with significant fluctuations. The Agency elected to identify six
fluctuations and submit them to OMB as follows:
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09-2-0161
Balance Sheet
(1) The Agency reported to OMB that the decrease of $169 million in Non-Federal
Accounts Payable and Accrued Liabilities is primarily a result of a lower
statistical sample rate used to generate the FY 2008 fourth quarter Grantee
Liability Accruals versus the rate used in the FY 2007 fourth quarter.
(2) The Agency reported to OMB that the increase of $83 million in Cashout
Advances, Superfund, is primarily due to a bankruptcy settlement that EPA
received in the FY 2008 third quarter.
(3) The Agency reported to OMB that the increase of $30 million in
Intragovernmental Other Asset is primarily due to an increase in Advances to
Health and Human Services in the FY 2009 first quarter compared to the FY 2008
first quarter.
Statement of Budgetary Resources
(1) The Agency reported to OMB that the $1.2 billion increase in Appropriations is
due to EPA operating under a longer term Continuing Resolution period in FY
2009. The Continuing Resolution period was 157 days in FY 2009 compared to
92 days in FY 2008.
(2) The Agency reported to OMB that the $505 million increase in Total Obligations
Incurred is primarily due to increases in the (a) payment to the Superfund Trust
Fund, (b) obligations in the State and Tribal Assistance Grant program, and (c)
obligations in the Working Capital Program as a result of the longer term
Continuing Resolution period in FY 2009. The Continuing Resolution period was
157 days in FY 2009 compared to 92 days in FY 2008.
(3) The Agency reported to OMB that the $59 million increase in Change in Unfilled
Customer Orders - Advance Received is primarily due to Advances Received in
the Working Capital Fund Program as a result of the longer term Continuing
Resolution period in FY 2009. The Continuing Resolution period was 157 days
in FY 2009 compared to 92 days in FY 2008.
Based on our review of the Agency's explanations for the fluctuations, we believe the
information that was provided to OMB adequately addressed the changes in the
Statement of Budgetary Resources. We suggest that a clearer explanation would have
been stating that the Continuing Resolution received in the first quarter 2009 consisted of
funding for 157 days versus the first quarter 2008 which was for 92 days. Our position is
that the funding received in the first quarters of the respective years was the difference,
and the explanation would have been clearer if presented in that manner.
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09-2-0161
Procedure 2
Obtain and compare EPA's Financial Statement Preparation Guide for the FY 2009 Financial
Statements to OMB Circular A-136 for compliance and note any differences.
Results of Procedure 2
We obtained and compared EPA's Financial Statement Preparation Guide to OMB
Circular A-136. We found that the Agency's Financial Statement Preparation Guide
needs to be updated for the following items (these items have no impact on the
understandability of the guide and compliance with A-136).
Table 1: Comparison of EPA's FY 2009 Financial Statement Preparation Guide to OMB Circular A-136
Page No.
63
71
Section
Year End Account
(YACT) Table
Attachment J
Item
YACT Table title
Worksheet
Adjustment for
Financial
Statements
Comment
YACT Table title is dated 2007. No changes since then,
however, the table date needs to be updated.
The wording on the worksheet is for the FY 2008
Financial Statements, however, the worksheet supports
the FY 2009 statements; therefore, the worksheet should
be updated to show FY 2009.
Source: OIG analysis of EPA data and OMB requirements.
The Agency concurred with our findings and changed the Financial Statement Preparation
Guide.
Procedure 3
Obtain and compare EPA's Financial Statement Crosswalk to Treasury's USSGL Crosswalk and
note any differences.
Results of Procedure 3
We obtained and compared Treasury's Financial Statement Crosswalk to the Agency's
Financial Statement Crosswalk and identified two discrepancies.
• GL account 1325 is located in the Accounts Receivable net line versus a Taxes
Receivable Net line item as shown in Treasury's Crosswalk.
• GL account 5991 is listed in 8a and b on EPA's Crosswalk; however, Treasury does
not list these GL accounts for those lines.
After being informed of our findings, the Agency removed GL accounts 1325 and 5991
from the Crosswalk as the Agency no longer uses these accounts.
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09-2-0161
Procedure 4
Obtain and compare EPA's FY 2008 post-closing instructions to EPA's YACT and Treasury's
Closing Instructions and note any differences.
Results of Procedure 4
We obtained and compared EPA's post-closing instructions to EPA's Year End Account
Table (YACT) and Treasury's Closing Instructions and identified the following eight
differences:
Table 2: Comparison of EPA's Post-Closing Instructions to EPA's YACT Table and Treasury's Closing
Instructions
EPAGL
Account
4123
4124
4160
4168
4350/4351
4382
4383
4384
Per EPA's YACT
Table EPA's GL
Account Should
Close to:
(Expired)
4201
4201
4650
4168
4201
4168
4168
4201
Per EPA's YACT
Table EPA's GL
Account Should
Close to:
(Unexpired)
4201
4201
4450
4168
4201
4168
4168
4201
Per Treasury's EPA's
GL Account Should
Close to: (Expired)
4382, 4383
4384
4590
4382, 4383, 4384
Remains Open
4384,4168,4123
4384,4168,4123
Remains Open
Per Treasury EPA's GL
Accounts Should
Close to:
(Unexpired)
4357, 4382, 4383
4384
4590
4382, 4383, 4384
Remains Open
4384,4168,4123
4384,4168,4123
Remains Open
Source: OIG analysis of EPA data and Treasury requirements.
The Agency provided us the following explanations to these eight differences.
• For GL accounts 4123, 4124, 4168, 4382, and 4383, the Agency explained that EPA's
Financial Statements are generated from the Integrated Financial Management
System, which is an old system and sometimes stops and does not accept the GL
accounts that Treasury reports.
• GL account 4384 remains open in the YACT table.
• GL account 4160 is an anticipated account which has to be closed at year-end to
either GL account 4450 or 4650.
• GL accounts 4350 and 4351 are closed to GL account 4201 because these accounts
are used on the SBR. If the balances are carried over from the previous year, then the
cancelled amount will be overstated on the SBR.
Procedure 5
Obtain and compare EPA's identified Earmarked Treasury Symbols to Federal Accounting
Standards Advisory Board Statement of Federal Financial Accounting Standards (SFFAS) 27,
Identifying and Reporting Earmarked Funds, for compliance.
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09-2-0161
Results of Procedure 5
We obtained and compared EPA's identified Earmarked Treasury Symbols to Federal
SFFAS 27. We found EPA's [Identified Earmarked] Treasury Symbols to be in
compliance with SFFAS 27. Earmarked Treasury Symbols consist of the following trust
funds: Hazardous Substance Superfund; Federal Insecticide, Fungicide, and Rodenticide
Act Fund; Revolving Fund for Certification and Other Services; Licenses and Other
Services; Environmental Services; Exxon Valdez Settlement Fund; Pesticide Registration
Improvement Act Fund; Oil Spill Response Fund; Contributed Funds, and Leaking
Underground Storage Tank Trust Fund.
Procedure 6
Obtain and compare FY 2009 and 2008 Child Trial Balances to the Child on-top entry.
Results of Procedure 6
We obtained and compared EPA's FY 2009 and 2008 Child Trial Balances to the Child
on-top entry. We found that the on-top entry to record child agency balances agreed with
the support.
Procedure 7
Compare the FY 2009 reversals to the FY 2008 on-top adjustments and EPA's Closing
Instructions to assess if EPA followed its guidance.
Results of Procedure 7
We compared the FY 2009 reversals to the FY 2008 on-top adjustments to EPA's closing
instructions to assess if EPA followed the Financial Statement Preparation Guide for
entering the reversals of last year's on-top adjustments. We identified one item that was
reversed which should not have been reversed based on the Agency's designation of the
adjustment. In FY 2008, entry number 144 was identified as an "E. Nominal Accounts
Only" type and therefore should not have been reversed. The Agency's FY 2009 OCFO
Financial Statement Preparation Guide States:
d. The following entry types are not reversed:
E. Nominal Accounts
N. Not Reversible
R. Reversal of Prior Year
The Agency did not comply with the FY 2009 OCFO Financial Statement Preparation
Guide. We brought the entry to the Agency's attention to inquire why entry #145 was
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09-2-0161
reversed. The Agency concurred with our assessment that the entry should not have been
reversed, and it will make the change in the second quarter.
Tables 3 and 4 compare the FY 2009 reversals to the FY 2008 On-Top Adjustments to
EPA's closing instructions.
Table 3: FY 2008 On-Top Adjustments to EPA's Closing Instructions for the 2008 Entries
Entry No.
145
145
Type
E. Nominal
Account Only
E. Nominal
Accounts Only
Fund
8221
8221
Description
To reclassify accounts used
in moving software.
To reclassify accounts used
in moving software.
Account
7210
6610
Amount
($1,254)
$1 ,254
Source: Final FY 2008 On-Top Adjustments, provided by EPA, Reporting and Analysis Staff.
Table 4: FY 2009 Reversals to the FY 2008 On-Top Adj
Entry No.
44
44
44
44
44
44
Type
R. Reversal of
Prior Year Entry
R. Reversal of
Prior Year Entry
R. Reversal of
Prior Year Entry
R. Reversal of
Prior Year Entry
R. Reversal of
Prior Year Entry
R. Reversal of
Prior Year Entry
Fund
8221
8221
8221
8221
8221
8221
Description
Reverse #105,
111, 140, 145
Reverse #105,
111, 140, 145
Reverse #105,
111, 140, 145
Reverse #105,
111, 140, 145
Reverse #105,
111, 140, 145
Reverse #105,
111, 140,145
ustments to EPA's Closing Instructions
Explanation
Adjustment to
Property.
Adjustment to
Property.
Adjustment to
Property.
Adjustment to
Property.
Adjustment to
Property.
Adjustment to
Property.
Account
671 N
7210
6610
1830
1832
1839
Amount
($366)
$1 ,254
($621)
($1,646)
$1,014
$366
Source: FY 2009 1s Quarter On-Top Adjustments, provided by EPA, Reporting and Analysis Staff.
Procedure 8
Compare the RGLTS FY 2009 beginning balances to the FY 2008 ending balances and note any
differences.
Results of Procedure 8
We compared the RGLTS FY 2009 beginning balances to FY 2008 ending balances and
found that the balances did not agree with GL account 4201.
Table 5: Comparison of EPA's FY 2008 Post-Closing Instructions to EPA's YACT Table and
Treasury's Closing Instructions
General Ledger
Account
4201
EPA OIG Balance
2008 Post Closing
Balance
$9,036,407,848
2009 Adjusted Agency
Beginning Balance
$9,036,451,475
Difference
($43,627)
Source: OIG analysis of EPA data.
The difference between the FY 2008 ending and FY 2009 beginning balances of $43,627
was the result of errors in the year-end closing process. GL account 4165 incorrectly
closed to GL account 4201, instead of account 4450 according to the YACT table. The
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09-2-0161
Agency forced the closure to GL account 4201 in order to ensure that beginning balances
on line 1 of the first quarter FY 2009 SBR matched the ending balances of the year end
FY 2008 SBR lines 9 & 10. Overall, line 1 of the SBR is off by $43,000 with a
corresponding difference on Line 10. In order to correct the error, the Agency will have
to record an adjustment in FY 2009.
Procedure 9
Review elimination and consolidation entries prepared by the Reporting and Analysis Staff for
reasonableness and completeness.
Results of Procedure 9
We reviewed elimination and consolidation entries prepared by the Reporting and
Analysis Staff for reasonableness and completeness. The elimination and consolidation
entries appeared reasonable and complete.
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Status of Recommendations and
Potential Monetary Benefits
POTENTIAL MONETARY
RECOMMENDATIONS BENEFITS (in SOOOs)
Planned
Rec. Page Completion Claimed Agreed To
No. No. Subject Status1 Action Official Date Amount Amount
No recommendations
0 = recommendation is open with agreed-to corrective actions pending
C = recommendation is closed with all agreed-to actions completed
U = recommendation is undecided with resolution efforts in progress
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09-2-0161
Appendix A
OIG-ldentified Significant Fluctuations
between 12/31/08 and 12/31/07
(Dollars in Thousands)
Consolidated Balance Sheet:
LIABILITIES | FY 2009
Accounts Payable & Accrued Liabilities $696.505
Cashout Advances. Superfund $266.220
Source: FY 2009 Financial Statements provided by EPA
Consolidated Statement of Changes in Net Position:
FY 2008
Difference
$865,171
$183.044
(5168.666) -19.50%
' $83.176 45.44%
FY2HW
Consolidated
Total
FY2fWi
Consolidated
Total
Difference
%
BUDGETARY FINANCING SOURCES:
Appropriations Received $3.163.149
Source: FY 2009 Financial Statements provided by EPA
$1.925.033 $1.238.116 64.32%
FY 2009
Consolidated
All Other Funds
FY 2008
Consolidated
All Other Funds
Difference
%
Consolidated Statement of Changes in Net Position - All Other Funds:
Budgetary Financing Sources:
Trust Fund Appropriations
BUDGETARY FINANCING SOURCES:
Appropriations Received
(§539.345)
53.163.149
(5316.353) (5222.992) 70.49%
51.925.033 $1.238.116 64.32%
Source: FY 2009 Financial Statements provided by EPA
Consolidated Statement of Changes in Net Position - Earmarked Funds:
FY2MS
Consolidated
Earmarked Funds
FY20t»«
Consolidated
Earmarked Funds
Difference
%
Budgetary Financing Sources:
Trust Fund Appropriations $539.345
Source: FY 2009 Financial Statements provided by EPA
$316.353 $222.992 70.49%
12
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Combined Statement of Budgetary Resources:
09-2-0161
BUDGETARY RESOURCES:
Appropriation
Advance Received
Without Advance from Federal Sources
Nonexpenditure Transfers. Net, Anticipated and Actual
STATUS OF BUDGETARY RESOURCES:
Reimbursable
Unobligated Balances Not Available
CHANGE IN OBLIGATED BALANCE
Obligations Incurred, Net
Less: Gross Outlays
Change in Uncollected Customer Payments from Federal Sources
NET OUTLAYS
Gross Outlays
Less: Offsetting Collections
Less: Distributed Offsetting Receipts
Source: FY 2009 Financial Statements provided by EPA
FY 2009
FY 2008
Difference
$3.203.173 $1.956.504
$64.131 $5.259
($35.308) $69,594
$571918' $324,610
$135.051
$1.671.262
$74,453
$1.022.090
$2,030,266 $1.463.813
($2.783.520) ($2.469.615)
$17.632 ($77.936)
$2.783.520 $2.469,615
($203,277) ($95.639)
($540.820) ($318,923)
$1.246.669 63.72%
$58,922 1120.40%
($104,902) -150.73%
$247.308 76.19%
$60,598
$649.172
81.39%
63.51%
$566.453 38.70%
($313.905) 12.71%
$95.568 -122.62%
$313.905 12.71%
($107.638) 112.55%
($221,897) 69.58%
13
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Appendix B
Distribution
Acting Chief Financial Officer
Acting Deputy Chief Financial Officer
Acting Director, Office of Financial Management, Office of the Chief Financial Officer
Director, Reporting and Analysis Staff, Office of the Chief Financial Officer
Acting Director, Office of Financial Services, Office of the Chief Financial Officer
Acting Inspector General
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