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U.S. OFFICE OF GOVERNMENT ETHICS
FINANCIAL STATEMENTS
FOR THE YEARS ENDED
SEPTEMBER 30, 2004 and 2003
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U.S. OFFICE OF GOVERNMENT ETHICS
FINANCIAL STATEMENTS
FOR THE YEARS ENDED
SEPTEMBER 30, 2004 and 2003
TABLE OF CONTENTS
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INDEPENDENT AUDITOR'S REPORT ON THE FINANCIAL STATEMENTS
U.S. Office of Government Ethics
Washington, D.C.
We have audited the accompanying balance sheets of the U.S. Office of Government Ethics as of September 30, 2004 and 2003, and the related statements of net cost and results of operations and changes in net position, and the combined statements of budgetary resources and financing for each of the years ended September 30, 2004 and 2003. These principal statements are the responsibility of the U.S. Office of Government Ethics. Our responsibility is to express an opinion on these financial statements based on our audit.
We conducted our audits in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Office of Management and Budget (OMB) Bulletin No. 01-02, Audit Requirements for Federal Financial Statements. Those standards and OMB Bulletin No. 01-02 require that we plan and perform the audits to obtain reasonable assurance about whether the principal statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.
In our opinion, the principal statements referred to above present fairly, in all material respects, the financial position of the U.S. Office of Government Ethics as of September 30, 2004 and 2003, the results of its operations, changes in its net position, budgetary resources, and financing for each of the years ended September 30, 2004 and 2003 in conformity with accounting principles generally accepted in the United States of America.
In accordance with Government Auditing Standards, we have also issued a report dated October 25, 2004 on our consideration of the U.S. Office of Government Ethics internal control over financial reporting and a report dated October 25, 2004 on its compliance with laws and regulations. These reports are an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit.
Largo, Maryland
October 25, 2004
LARGO
9200 BASIL COURT, SUITE 400
LARGO, MD 20774
(240) 492-1400 · FAX: (301) 636-6013
mail@brownco-cpas.com
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RICHMOND
100 WEST FRANKLIN STREET, SUITE 102
RICHMOND, VA 23220
(804) 648-2017 · FAX: (804) 648-2018
tdbrowncocpas@aol.com
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U. S. OFFICE OF GOVERNMENT ETHICS
BALANCE SHEETS
AS OF SEPTEMBER 30, 2004 AND 2003
(In Dollars)
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______2004______ |
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______2003______ |
ASSETS |
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Intragovernmental: |
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Fund Balance With Treasury (Note 2) |
$ 3,320,001 |
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$ 3,109,763 |
Account Receivable |
4,400 |
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1,600 |
Advances and Prepayments (Note 3) |
7,829 |
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73,997 |
Total Intragovernmental |
3,332,230 |
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3,185,360 |
Account Receivable |
147 |
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5,417 |
Total Assets |
$ 3,332,377 |
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$ 3,190,777 |
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LIABILITIES |
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Intragovernmental Liabilities: |
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Accounts Payable (Note 5) |
$ - |
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$ 11,454 |
Other (Note 5) |
139,527 |
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142,137 |
Total Intragovernmental Liabilities |
139,527 |
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153,591 |
Accounts Payable (Note 5) |
684 |
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165,504 |
Other (Note 5) |
1,160,170 |
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835,673 |
Total Liabilities |
1,300,381 |
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1,154,768 |
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NET POSITION |
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Unexpended Appropriations (Note 7) |
$ 2,707,911 |
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$ 2,687,395 |
Cumulative Results of Operations (Note 7) |
(675,915) |
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(651,386) |
Total Net Position |
$ 2,031,996 |
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$ 2,036,009 |
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Total Liabilities and Net Position |
$ 3,332,377 |
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$ 3,190,777 |
The accompanying notes are an integral part of these statements
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U. S. OFFICE OF GOVERNMENT ETHICS
STATEMENTS OF NET COST
FOR THE YEARS ENDED SEPTEMBER 30, 2004 AND 2003
(In Dollars)
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______2004______ |
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______2003______ |
PROGRAM COSTS |
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Intragovernmental Gross Costs |
$ 3,226,283 |
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$ 3,579,137 |
Less: Intragovernmental Earned Revenue |
(249,950) |
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(123,283) |
Intragovernmental Net Costs |
$ 2,976,333 |
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$ 3,455,854 |
Gross Costs With the Public |
8,464,497 |
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7,459,490 |
Net Costs With the Public |
$ 8,464,497 |
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$ 7,459,490 |
Total Net Cost |
$ 11,440,830 |
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$ 10,915,344 |
Net Cost Of Operations |
$ 11,440,830 |
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$ 10,915,344 |
The accompanying notes are an integral part of these statements
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U. S. OFFICE OF GOVERNMENT ETHICS
STATEMENTS OF CHANGES IN NET POSITION
FOR THE YEARS ENDED SEPTEMBER 30, 2004 AND 2003
(In Dollars)
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______________2004______________ |
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______________2003______________ |
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Cumulative
Results
Of Operations
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Unexpended
Appropriations
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Cumulative
Results
Of Operations
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Unexpended
Appropriations
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Beginning Balances |
$ (651,386) |
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$ 2,687,395 |
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$ (557,196) |
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$ 2,641,425 |
Beginning Balances, as Adjusted |
$ (651,386) |
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$ 2,687,395 |
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$ (557,196) |
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$ 2,641,425 |
Budgetary Financing Sources |
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Appropriations Received |
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10,738,000 |
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10,557,000 |
Other Adjustments (recessions, etc) |
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(195,792) |
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(322,310) |
Appropriations Used
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10,521,692 |
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(10,521,692) |
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10,188,720 |
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(10,188,720) |
Other Financing Sources |
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Imputed Financing from Costs Absorbed by Others |
894,609 |
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632,434 |
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Total Financing Sources |
$ 11,416,301 |
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$ 20,516 |
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$ 10,821,154 |
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$ 45,970 |
Net Cost of Operations |
11,440,830 |
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10,915,344 |
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Ending Balances |
$ (675,915) |
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$ 2,707,911 |
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$ (651,386) |
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$ 2,687,395 |
The accompanying notes are an integral part of these statements
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U. S. OFFICE OF GOVERNMENT ETHICS
STATEMENTS OF BUDGETARY RESOURCES
AS OF SEPTEMBER 30, 2004 AND 2003
(In Dollars)
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______2004______ |
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______2003______ |
BUDGETARY RESOURCES |
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Budget Authority |
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Appropriations |
$ 10,738,000 |
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$ 10,557,000 |
Unobligated Balance |
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Beginning of Period |
1,265,254 |
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1,538,082 |
Spending Authority from Offsetting Collections |
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Earned |
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Collected |
247,150 |
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121,683 |
Receivable from Federal Sources |
2,800 |
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(71,849) |
Subtotal |
$ 12,253,204 |
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$ 12,144,916 |
Recoveries of Prior-Year Obligations |
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Actual |
719,113 |
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1,048,109 |
Permanently Not Available |
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Cancellations of Expired and No-Year Accounts |
(132,438) |
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(253,690) |
Pursuant to Public Law |
(63,354) |
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(68,620) |
TOTAL BUDGETARY RESOURCES |
$ 12,776,525 |
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$ 12,870,715 |
The accompanying notes are an integral part of these statements
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U. S. OFFICE OF GOVERNMENT ETHICS
STATEMENTS OF BUDGETARY RESOURCES
AS OF SEPTEMBER 30, 2004 AND 2003
(In Dollars)
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______2004______ |
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______2003______ |
STATUS OF BUDGETARY RESOURCES
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Obligations Incurred: |
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Direct |
$ 11,139,920 |
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$ 11,483,178 |
Reimbursable |
250,450 |
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122,283 |
Subtotal |
11,390,370 |
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11,605,461 |
Unobligated Balance: |
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Available |
277,103 |
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425,363 |
Unobligated Balance Not Available |
1,109,052 |
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839,891 |
TOTAL STATUS OF BUDGETARY RESOURCES
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$ 12,776,525
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$ 12,870,715
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RELATIONSHIP OF OBLIGATIONS TO OUTLAYS |
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Obligated Balance, Net, Beginning of Period |
$ 1,844,509 |
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$ 1,593,832 |
Obligated Balance, Net, End of Period |
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Accounts Receivable |
4,400 |
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1,600 |
Undelivered Orders (Note 7) |
(1,313,927) |
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(1,348,145) |
Accounts Payable |
(624,319) |
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(497,964) |
Outlays: |
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Disbursements |
$ 10,579,119 |
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$ 10,378,524 |
Collections |
(247,150) |
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(121,683) |
Subtotal |
$ 10,331,969 |
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$ 10,256,841 |
Net Outlays |
$ 10,331,969 |
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$ 10,256,841 |
The accompanying notes are an integral part of these statements.
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U. S. OFFICE OF GOVERNMENT ETHICS
STATEMENTS OF FINANCING
AS OF SEPTEMBER 30, 2004 AND 2003
(In Dollars)
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______2004______ |
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______2003______ |
Resources Used to Finance Activities |
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Budgetary Resources Obligated |
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Obligations Incurred |
$ 11,390,370 |
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$ 11,605,461 |
Less: Spending Authority from Offsetting Collections and Recoveries |
(969,063) |
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(1,097,943) |
Obligations Net of Offsetting Collections and Recoveries |
$ 10,421,307 |
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$ 10,507,518 |
Other Resources |
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Imputed Financing from Costs Absorbed by Others |
894,609 |
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632,434 |
Net Other Resources Used to Finance Activities |
894,609 |
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632,434 |
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Total Resources Used to Finance Activities |
$ 11,315,916 |
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$ 11,139,952 |
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Resources Used to Finance Items not Part of the Net Cost of Operations |
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Change in Budgetary Resources Obligated for Goods, Services andBenefits Ordered But Not Yet Provided |
$ 100,385 |
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$ (323,368) |
Resources That Fund Expenses Recognized in Prior Periods |
(12,786) |
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(847) |
Total Resources Used to Finance Items Not Part of the Net Cost of Operations |
87,599 |
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(324,215) |
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Total Resources Used to Finance the Net Cost of Operations |
$ 11,403,515 |
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$ 10,815,737 |
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Components of the Net Cost of Operations That will not Require or Generate Resources in the Current Period |
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Components Requiring or Generating Resources in Future Periods |
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Increase in Annual Leave Liability |
37,315 |
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14,612 |
Other |
- |
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84,995 |
Total Components of Net Cost of Operations that will not Require or
Generate Resources in the Current Period |
37,315 |
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99,607 |
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Total Components of Net Cost of Operations that will not Require or Generate Resources |
37,315 |
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99,607 |
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Net Cost of Operations |
$ 11,440,830 |
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$ 10,915,344 |
The accompanying notes are an integral part of these statements
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U.S. OFFICE OF GOVERNMENT ETHICS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED SEPTEMBER 2004 AND 2003
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The Office of Government Ethics (OGE), a small agency within the executive branch, was established by the Ethics in Government Act of 1978. In partnership with executive branch agencies and departments, OGE fosters high ethical standards for employees and strengthens the public's confidence that the Government's business is conducted with impartiality and integrity.
B. Basis of Presentation
These financial statements are provided to meet the requirements of the Accountability of Tax Dollars Act of 2002. The statements consist of the Balance Sheet, Statement of Net Cost, Statement of Changes in Net Position, Statement of Budgetary Resources, and Statement of Financing.
These financial statements have been prepared to report the financial position and results of operations of OGE. These statements were prepared from the books and records of OGE in conformity with accounting principles generally accepted in the United States, and the Office of Management and Budget (OMB) Bulletin No. 01-09, Form and Content of Agency Financial Statements.
C. Basis of Accounting
Transactions are recorded on an accrual accounting basis and a budgetary basis. Under the accrual method, revenues are recognized when earned and expenses are recognized when liabilities are incurred, without regard to receipt or payment of cash. Budgetary accounting facilitates compliance with legal constraints and controls over use of Federal funds.
To assist OMB in recommending and publishing comprehensive accounting standards and principles for agencies of the Federal Government, the Secretary of the Treasury, the Comptroller of the United States, the Director of OMB, and the Joint Financial Management Improvement Program (JFMIP) established the Federal Accounting Standards Advisory Board (FASAB) in 1990. The American Institute of Certified Public Accountant's (AICPA) Council designated FASAB as the accounting standards authority for Federal Government entities.
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Revenues & Other Financing Sources
OGE receives all funding through Congressional appropriation from the budget of the United States. Annual appropriations are used, within statutory limits, for operating and capital expenditures for essential personal property. Appropriations are recognized as revenues at the time the related program or administrative expenses are incurred. Appropriations expended for capitalized property and equipment are recognized as expenses when an asset is consumed in operations.
E. Fund Balance with Treasury
Funds with Department of the Treasury primarily represent appropriated funds that are available to pay current liabilities and finance authorized purchase commitments. See Note 2 for additional information.
F. Advances and Prepayments
OGE records payments for goods and services not yet received as advances and reduces the advances by charges to expense as the goods and services are received. See Note 3 for additional information.
G. General Property, Plant, and Equipment
Equipment or software are capitalized if the initial acquisition cost of an individual item or group of items composing a system is $50,000 or more and the useful life is 2 years or more. Equipment or software with an initial cost less than $50,000 or useful life less than 2 years is expensed when purchased. Capitalized equipment/software is depreciated on a straight-line basis over the useful life of the asset. Leasehold improvements are capitalized and amortized over the term of the lease.
H. Liabilities
Liabilities represent the amount of monies or other resources likely to be paid by OGE as a result of transactions or events that have already occurred. No liability can be paid, however, absent an appropriation. Liabilities for which an appropriation has not been enacted are, therefore, classified as not covered by budgetary resources, and there is no certainty that the appropriation will be enacted. Also, liabilities can be abrogated by the Government, acting in its sovereign capacity.
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
I. Accounts Payable
Accounts payable consists of amounts owed to other Federal agencies and trade accounts payable.
J. Annual, Sick, and Other Leave
Annual leave is accrued as it is earned, and the accrual is reduced as leave is taken. Each year, the balance in the accrued leave account is adjusted to reflect current pay rates. To the extent current or prior year appropriations are not available to fund annual leave earned but not taken, funding will be obtained from future financing sources. Sick leave and other types of nonvested leave are expensed as taken.
K. Retirement Plans
OGE employees participate in the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). FERS was established by the enactment of Public Law 99-335. Pursuant to this law, FERS and Social Security automatically cover most employees hired after December 31, 1983. Employees hired before January 1, 1984 elected to join either FERS and Social Security or remain in CSRS.
All employees are eligible to contribute to the Thrift Savings Plan (TSP). For those employees participating in the FERS, a TSP account is automatically established and OGE makes a mandatory 1 percent contribution to this account. In addition, OGE makes matching contributions, ranging from 1 to 4 percent, for FERS eligible employees who contribute to their TSP accounts. Matching contributions are not made to the TSP accounts established by CSRS employees.
FERS employees and certain CSRS reinstatement employees are eligible to participate in the Social Security program after retirement. In these instances, OGE remits the employer's share of the required contribution.
OGE does not report on its financial statements information pertaining to the retirement plans covering its employees. Reporting amounts such as plan assets, accumulated plan benefits, and related unfunded liabilities, if any, is the responsibility of the Office of Personnel Management.
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
L. Imputed Costs/Financing Sources Federal Government entities often receive goods and services from other Federal Government entities without reimbursing the providing entity for all the related costs. In addition, Federal Government entities also incur costs that are paid in total or in part by other entities. An imputed financing source is recognized by the receiving entity for costs that are paid by other entities. OGE recognized imputed costs and financing sources in fiscal years 2004 and 2003 to the extent directed by OMB.
M. Contingencies
There are no commitments or contingencies that require disclosure.
N. Expired Accounts and Canceled Authority
Unless otherwise specified by law, annual authority expires for incurring new obligations at the beginning of the subsequent fiscal year. The account into which the annual authority is placed is called the expired account. For five fiscal years, the expired account is available for expenditure to liquidate valid obligations incurred during the unexpired account period but not previously reported. At the end of the fifth expired year, the expired account is canceled.
NOTE 2. FUND BALANCE WITH TREASURY
Appropriated Funds
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FY 2004
$3,320,001
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FY 2003
$3,109,763
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Unobligated Balance
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Available
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$ 277,103
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$ 425,363
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Unavailable
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839,891
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Obligated Balance not yet Disbursed
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1,844,509
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Total
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$3,109,763
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NOTE 3. OTHER ASSETS
OGE has intragovernmental transactions with the Bureau of Public Debt (BPD) for accounting and management services.
Deposit with BPD
Total Intragovernmental
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FY 2004
$ 7,829
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FY 2003
$ 73,997
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NOTE 4. OPERATING LEASE
OGE occupies office space under a lease agreement that is accounted for as an operating lease. The lease term is for a period 126 months commencing on October 1, 2003 and ends January 31, 2014.
Schedule of Future Operating Lease Payments
FY 2005
FY 2006
FY 2007
FY 2008
FY 2009
AFTER FIVE YEARS
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$ 1,290,568
1,325,067
1,332,964
1,341,357
1,349,357
5,947,609
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TOTAL FUTURE PAYMENTS
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NOTE 5. LIABILITIES
The accrued liabilities for OGE are comprised of program expense accruals, payroll accruals, and annual leave (funded and unfunded) earned by employees. Program expense accruals represent expenses that were incurred prior to year-end but were not paid. Similarly, payroll accruals represent payroll expenses that were incurred prior to year-end but were not paid.
NOTE 5. LIABILITIES (CONTINUED)
Schedule of Accrued Liabilities
Intragovernmental
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FY 2004
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FY 2003
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Account Payable
Other Accrued Liabilities
Unfunded FECA Liability
Payroll Taxes & Funded Leave
Total Intragovernmental
Liabilities With the Public
Account Payable
Other Accrued Liabilities
Payroll Taxes & Funded Leave
Annual Leave (Unfunded)
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$ -
17,876
66,938
54,713
$ 139,527
$ 684
150,399
400,647
609,124
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$ 11,454
25,351
84,995
31,791
$ 153,591
$ 165,504
92,048
171,817
571,808
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Total Liabilities With the Public
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$ 1,001,177
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Total Accrued Liabilities
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$ 1,154,768
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NOTE 6. OPERATING/PROGRAM COSTS
Costs by major budgetary object classification are as follows:
Budgetary Object
Classification
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FY 2004
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FY 2003
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Personnel
Benefits
Travel
Transportation
Rents, Communications
Printing & Reproduction
Other Services
Supplies & Materials
Equipment
Interest and Dividends
Total Object Classification
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$ 6,813,313
153,424
409,200
5,932
482,006
2,683
1,010,986
135,664
519,250
21
$ 9,532,479
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$ 6,471,075
131,969
5,801
1,171,421
3,252
795,349
178,801
60
$ 9,131,286
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NOTE 7. NET POSITION
OGE's net position is composed of unexpended appropriation and cumulative results of operations. Net position as of September 30, 2004 and 2003 consisted of the following:
Unexpended Appropriations:
|
FY 2004
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FY 2003
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Unobligated
Available
Unavailable
Undelivered Orders
Total
Cumulative Results of Operation
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$ 277,103
1,109,052
1,321,756
$2,707,911
(675,915)
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$ 425,363
839,891
1,422,141
$2,687,395
(651,386)
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Net Position
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$2,036,009
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INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
U.S. Office of Government Ethics
Washington, D.C.
We have audited the principal statements (hereinafter referred to as financial statements) of the U.S. Office of Government Ethics (OGE) as of and for the years ended September 30, 2004 and 2003, and have issued our report thereon dated October 25, 2004. We conducted our audits in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Office of Management and Budget (OMB) Bulletin No. 01-02, Audit Requirements for Federal Financial Statements.
In planning and performing our audits, we considered OGEs internal control over financial reporting by obtaining an understanding of OGEs internal control, determined whether internal controls had been placed in operation, assessed control risk, and performed tests of controls in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements. We limited our internal control testing to those controls necessary to achieve the objectives described in OMB Bulletin No. 01-02. We did not test all internal controls relevant to operating objectives as broadly defined by the Federal Managers' Financial Integrity Act of 1982, such as those controls relevant to ensuring efficient operations. The objective of our audit was not to provide assurance on internal control. Consequently, we do not provide an opinion on internal control.
Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be reportable conditions. Under standards issued by the American Institute of Certified Public Accountants, reportable conditions are matters coming to our attention relating to significant deficiencies in the design or operation of the internal control that, in our judgment, could adversely affect OGEs ability to record, process, summarize, and report financial data consistent with the assertions by management in the financial statements. Material weaknesses are reportable conditions in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Because of inherent limitations in internal controls, misstatements, losses, or non-compliance may nevertheless occur and not be detected. However, we noted no matters involving the internal control and its operation that we considered to be material weaknesses as defined above.
This report is intended solely for the information and use of the management of OGE, OMB, and Congress, and is not intended to be and should not be used by anyone other than these specified parties.
Largo, Maryland
October 25, 2004
LARGO
9200 BASIL COURT, SUITE 400
LARGO, MD 20774
(240) 492-1400 · FAX: (301) 636-6013
mail@brownco-cpas.com
|
|
RICHMOND
100 WEST FRANKLIN STREET, SUITE 102
RICHMOND, VA 23220
(804) 648-2017 · FAX: (804) 648-2018
tdbrowncocpas@aol.com
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INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH LAWS AND REGULATIONS
U.S. Office of Government Ethics
Washington, D.C.
We have audited the principal statements (hereinafter referred to as financial statements) of the U.S. Office of Government Ethics (OGE) as of and for the years ended September 30, 2004 and 2003, and have issued our report thereon dated October 25, 2004. We conducted our audits in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Office of Management and Budget (OMB) Bulletin No. 01-02, Audit Requirements for Federal Financial Statements.
The management of the OGE is responsible for complying with laws and regulations applicable to the OGE. As part of obtaining reasonable assurance about whether OGEs financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws and regulations, noncompliance with which could have a direct and material effect on the determination of financial statement amounts, and certain other laws and regulations specified in OMB Bulletin No. 01-02, including the requirements referred to in the Federal Financial Management Improvement Act (FFMIA) of 1996. We limited our tests of compliance to these provisions and we did not test compliance with all laws and regulations applicable to OGE.
The results of our tests of compliance disclosed no instances of noncompliance with other laws and regulations discussed in the preceding paragraph exclusive of FFMIA that are required to be reported under Government Auditing Standards or OMB Bulletin No. 01-02.
Under FFMIA, we are required to report whether OGEs financial management systems substantially comply with the Federal financial management systems requirements, applicable Federal accounting standards, and the United States Government Standard General Ledger at the transaction level. To meet this requirement, we performed tests of compliance with FFMIA section 803(a) requirements.
The results of our tests disclosed no instances in which the OGEs financial management systems did not substantially comply with the three requirements discussed in the preceding paragraph.
Providing an opinion on compliance with certain provisions of laws and regulations was not an objective of our audit, and, accordingly, we do not express such an opinion.
This report is intended solely for the information and use of the management of OGE, OMB, and Congress, and is not intended to be and should not be used by anyone other than these specified parties.
Largo, Maryland
October 25, 2004
LARGO
9200 BASIL COURT, SUITE 400
LARGO, MD 20774
(240) 492-1400 · FAX: (301) 636-6013
mail@brownco-cpas.com
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RICHMOND
100 WEST FRANKLIN STREET, SUITE 102
RICHMOND, VA 23220
(804) 648-2017 · FAX: (804) 648-2018
tdbrowncocpas@aol.com
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Management Discussion and Analysis
Annual Program Performance Report |
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