United States Government Accountability Office GAO November 2011 _part7 docx

SEC’s Financial Statements Page 69 GAO-12-219 SEC’s Financial Statements for Fiscal Years 2011 and 2010 U.S. SECURITIES AND EXCHANGE COMMISSION Statement of Changes in Net Position For the years ended September 30, 2011 and 2010 FY 2011 (DOLLARS IN THOUSANDS) Earmarked Funds All Other Funds Consolidated Total CUMULATIVE RESULTS OF OPERATIONS: Beginning Balances $ 6,878,132 $ 603 $ 6,878,735 Budgetary Financing Sources: Appropriations Used — 1,014 1,014 Non-Exchange Revenue 990 — 990 Other Financing Sources: Imputed Financing (Note 13) 34,380 — 34,380 Other — (323) (323) Total Financing Sources 35,370 691 36,061 Net Income (Cost) from Operations 495,684 (92) 495,592 Net Change 531,054 599 531,653 Cumulative Results of Operations (Note 11) 7,409,186 1,202 7,410,388 UNEXPENDED APPROPRIATIONS: Beginning Balances — 1,749 1,749 Budgetary Financing Sources: Appropriations Used — (1,014) (1,014) Total Unexpended Appropriations — 735 735 Net Position, End of Period $ 7,409,186 $ 1,937 $ 7,411,123 FY 2010 (DOLLARS IN THOUSANDS) Earmarked Funds All Other Funds Consolidated Total CUMULATIVE RESULTS OF OPERATIONS: Beginning Balances $ 6,058,225 $ — $ 6,058,225 Budgetary Financing Sources: Appropriations Used — 8,111 8,111 Non-Exchange Revenue 451,910 — 451,910 Other Financing Sources: Imputed Financing (Note 13) 36,216 — 36,216 Other — (160) (160) Total Financing Sources 488,126 7,951 496,077 Net Income (Cost) from Operations 331,781 (7,348) 324,433 Net Change 819,907 603 820,510 Cumulative Results of Operations (Note 11) 6,878,132 603 6,878,735 UNEXPENDED APPROPRIATIONS: Beginning Balances — 9,860 9,860 Budgetary Financing Sources: Appropriations Used — (8,111) (8,111) Total Unexpended Appropriations — 1,749 1,749 Net Position, End of Period $ 6,878,132 $ 2,352 $ 6,880,484 The accompanying notes are an integral part of these  nancial statements. 124 2011 PERFORMANCE AND ACCOUNTABILITY REPORT FINANCIAL SECTION (8,111) T ota l U nex p en d e d App ro p r i at i ons — 1 , 749 1 , 74 9 Net Position, End o f Perio d $ 6,878,132 $ 2,352 $ 6,880,48 4 T he accompanying notes are an integral part of these  nancial statements . 124 2 0 11 PERF O RMAN C E AND A CCOU NTABILITY REP O R T FINAN C IAL S E C TI ON U . S . S E CU RITIE S AND EX C HAN G E CO MMI SS I O N S tatement o f C han g es in Net Position F or the years ended September 30, 2011 and 201 0 FY 2011 ( DOLLARS IN THOUSANDS ) E a rm a rk ed F u n ds All O th e r F u n ds Consolidated Tota l CU M U LATIVE RE SU LT S O F O PERATI O N S : B e gi nn i n g B a l ances $ 6 , 878 , 132 $ 603 $ 6 , 878 , 73 5 B ud g etary Financin g S ources: A ppropr i at i ons U se d — 1, 0 14 1, 0 14 N on- E xc h ange R evenue 9 90 — 990 Other Financing Sources: Imputed Financing (Note 13) 3 4 ,380 — 3 4 ,380 O th er — ( 323 ) ( 323 ) T otal Financin g Source s 3 5, 3 7 0 69 1 36 , 06 1 Net Income (C ost ) from Op erations 495 , 684 ( 92 ) 495 , 592 Net C han g e 531,054 599 531,653 C umulative Results of O perations ( Note 11 ) 7,409,186 1,202 7,410,388 U NEXPENDED APPR O PRIATI O N S: Be g innin g Balances — 1,749 1,749 B udgetary Financing Sources: App ro p r i at i ons U se d — ( 1,014 ) ( 1,014 ) T otal Unexpended Appropriations — 7 35 7 35 Net Position, End of Perio d $ 7 , 409 , 18 6 $ 1 , 93 7 $ 7 , 411 , 123 FY 2010 ( D O LLAR S IN TH O U S AND S) E a rm a rk ed F u n ds All O th e r F u n ds Co n so li da t ed T o t al CU M U LATIVE RE SU LT S O F O PERATI O N S : B e gi nn i n g B a l ances $ 6,058,22 5 $ — $ 6,058,22 5 B ud g etary Financin g S ources: Appropriations Used — 8,111 8 ,11 1 N on- E xc h an g e R evenue 451 ,9 1 0 — 451 ,9 1 0 O ther Financin g S ources: Imputed Financin g (Note 13) 36 , 2 1 6 — 36 , 2 1 6 O the r — ( 160 ) ( 160 ) T otal Financing S ource s 488,12 6 7,951 496,07 7 Net Income ( Cost ) from O p erations 33 1 , 7 8 1 ( 7,348 ) 32 4 , 4 33 Net C hange 8 19,90 7 603 820,510 C umulative Results of Op erations ( Note 11 ) 6 , 878 , 132 6 03 6, 878 , 73 5 UNEXPENDED APPROPRIATIONS : Beginning Balances — 9,860 9,860 B ud g etary Financin g S ources: A ppropr i at i ons U se d — (8,111) This is trial version www.adultpdf.com . 69 GAO- 12-219 SEC’s Financial Statements for Fiscal Years 2011 and 2010 U.S. SECURITIES AND EXCHANGE COMMISSION Statement of Changes in Net Position For the years ended September 30, 2011. 6,880,484 The accompanying notes are an integral part of these  nancial statements. 124 2011 PERFORMANCE AND ACCOUNTABILITY REPORT FINANCIAL SECTION (8,111) T ota l U nex p en d e d App ro p r i at i ons. CO MMI SS I O N S tatement o f C han g es in Net Position F or the years ended September 30, 2011 and 201 0 FY 2011 ( DOLLARS IN THOUSANDS ) E a rm a rk ed F u n ds All O th e r F u n ds Consolidated