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Accountant’s Review Report accounting activities Actual 2000 Plan alcohol and tobacco amounts applications arson and explosives Assets Assistant Director ATF continues ATF’s Audit beverage Budgetary Resources BUREAU OF ALCOHOL capital lease cash compliance Crime Gun criminal developed electronic employees ensure entity equipment excise taxes Federal firearms Federal firearms license field divisions Financial Management financial statements firearms and explosives firearms licensees Firearms Trafficking forensic Frame Relay FY FY FY illegal implemented Independent Accountant’s Review industry members inspections inspectors Integrated Intelligence Intragovernmental Laboratory law enforcement law enforcement agencies laws and regulations Liabilities license million National Firearms Act National Revenue Center National Tracing Center NIBIN Non-Entity Obligated Office operations OPSEC participate payments percent Performance Measure personnel Plan 2001 Actual polygraph Project Safe Neighborhoods received reducing violent crime Review Report NOTE seminars September 30 Service SFFAS taxpayers TOBACCO AND FIREARMS tobacco products Total
Page 77 - Statement, a contingency is defined as an existing condition, situation, or set of circumstances involving uncertainty as to possible gain (hereinafter a "gain contingency") or loss1 (hereinafter a "loss contingency") to an enterprise that will ultimately be resolved when one or more future events occur or fail to occur.
Page 55 - OMB, the statements are in addition to the financial reports used to monitor and control budgetary resources which are prepared from the same books and records. The statements should be read with the realization that they are for a component of the US Government, a sovereign entity. One implication of this is that liabilities cannot be liquidated without legislation that provides resources to do so. 37 Financial Statements Balance Sheet GAO-01-394 IRS...
Page 67 - Leave Federal employees' annual leave is accrued as it is earned, and the accrual is reduced annually for actual leave taken and increased for leave earned. Each year, the accrued annual leave balance is adjusted to reflect the latest pay rates.
Page 64 - ATF enforces the federal laws and regulations relating to alcohol, tobacco, firearms, explosives, and arson by...
Page 64 - 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 the use of Federal funds.
Page 7 - The Bureau of Alcohol, Tobacco and Firearms (ATF) is a law enforcement organization within the United States Department of the Treasury with a unique combination of responsibilities dedicated to reducing violent crime, collecting revenue, and protecting the public. ATF Values The Bureau of Alcohol, Tobacco and Firearms: We value each other and those we serve.
Page 65 - More than 95 percent of this total came from tax receipts, with the remainder coming from customs duties and other miscellaneous receipts. Earned revenues are inflows of resources that arise from exchange transactions. Exchange transactions occur when each party to the transaction sacrifices value and receives value in return — for example, when the US Government sells goods or services to the public. During 1997, the Government earned $158 billion in such revenue.
Page 51 - FFMIA, we are required to report whether the agency's 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.
Page 61 - STATUS OF BUDGETARY RESOURCES Obligations Incurred Unobligated Balances Available Unobligated Balances - Not Available Total. Status of Budgetary Resources...
Page 68 - The future workers' compensation estimates were generated from an application of actuarial procedures developed to estimate the liability for FECA benefits. The actuarial liability estimates for FECA benefits include the expected liability for death, disability, medical, and miscellaneous costs for approved compensation cases. The liability is determined using the paid losses extrapolation method which is calculated over the next 37-year period.