THE LIBRARY OF CONGRESS

THE LIBRARY OF CONGRESS Consolidating Schedule - Balance Sheet As of September 30, 1999 Assets Entity Assets: Intragovernmental Assets Fund Balance with Treasury (Note 2) Investments (Note 5) Accounts Receivable, Net (Note 6.A) Other Assets Investments (Note 5) Accounts Receivable, Net (Note 6.A) Pledges Receivable-Donations (Note6.B) Cash and Other Monetary Assets (Note 3) Inventory (Note 7) Property and Equipment, Net (Note 8) Library Collections (Note 1.M) Total Entity Assets Non-Entity Assets: Fund Balance with Treasury (Note 2) Investments, Intragovernmental Securities (Note 5) Combined Eliminations Consolidated $ 163,619,265 35,586,097 5,039,952 $ 1,622,500 18,879,646 381,885 13,473,626 1,725,468 2,443,353 63,145,883 305,917,675 $ 680,938 1,168,671 163,619,265 35,586,097 4,359,014 453,829 18,879,646 381,885 13,493,626 1,725,468 2,443,353 63,145,883 1,849,609 304,068,066 Accounts Receivable, Net Intragovernmental (Note 6.A) Accounts Receivable, Net (Note 6.A) Cash and Other Monetary Assets (Note 3) Total Non-Entity Assets 140,737 774,757,749 7,198 20,266 16,779 774,942,729 $ 1,080,860,404 $ 1,849,609 $ 140,737 774,757,749 7,198 20,266 16,779 774,942,729 1,079,010,795 Total Assets LIABILITIES Liabilities Covered by Budgetary Resources: Intragovernmental liabilities Accounts Payable Advances from Others Accounts Payable Advances From Others Custodial Liability Accrued Funded Payroll, Benefits Other Liabilities (Note 12) Total Liabilities Covered by Budgetary Resources Liabilities not Covered by Budgetary Resources: Deposit Account Liability Accrued Unfunded Annual and Compensatory Leave Accrued Unfunded Workers Compensation (Note 10) Captial Lease Liability (Note 9) Other Liabilities (Note 12) Total Liabilities not Covered by Budgetary Resource $ 4,057,865 $ 30,138,146 21,879,361 2,313,636 774,915,266 15,433,392 633,782 849,371,448 680,938 $ 1,168,671 3,376,927 28,969,475 21,879,361 2,313,636 774,915,266 15,433,392 633,782 847,521,839 1,849,609 3,960,676 17,131,692 11,565,983 5,939,845 31,937 38,630,133 888,001,581 1,849,609 3,960,676 17,131,692 11,565,983 5,939,845 31,937 38,630,133 886,151,972 Total Liabilities NET POSITION Balances: Unexpected Appropriations (Note 13) Cumulative Results of Operations 70,683,170 122,175,653 192,858,823 $ 1,080,860,404 1,849,609 70,683,170 122,175,653 192,858,823 1,079,010,795 Total Net Position Total Liabilities and Net Position See accompanying independent auditors' report. THE LIBRARY OF CONGRESS Consolidating Schedule - Net Costs For the Year Ended September 30, 1999 Net Costs by Program Area: Library Services: Program Costs Less Earned Revenue Net Program Costs Law Library: Program Costs Less Earned Revenue Net Program Costs Copyright Office: Program Costs Less Earned Revenue Net Program Costs Congressional Research Service: Program Costs Less Earned Revenue Net Program Costs National Library Service for the Blind and Program Costs Less Earned Revenue Net Program Costs Reimbursable Funds: Program Costs Less Earned Revenue Net Program Costs Revolving Funds: Program Costs Less Earned Revenue Net Program Costs Costs not Assigned to Programs Less Earned Revenue not Attributed to Programs $ Combined 243,523,961 $ 4,869,534 238,654,427 Eliminations 4,477,534 $ 785 4,476,749 Consolidated 239,046,427 4,868,749 234,177,678 14,582,076 14,582,076 19,545 19,545 14,562,531 14,562,531 48,839,254 18,218,923 30,620,331 799,933 799,933 48,039,321 18,218,923 29,820,398 96,958,239 96,958,239 940,431 940,431 96,017,808 96,017,808 46,501,536 46,501,536 103,834 103,834 46,397,702 46,397,702 54,795,853 53,440,166 1,355,687 1,134,316 5,543,000 (4,408,684) 53,661,537 47,897,166 5,764,371 16,128,920 8,695,461 7,433,459 35 0 $ 436,105,790 481,932 2,413,740 (1,931,808) 15,646,988 6,281,721 9,365,267 35 0 $ 436,105,790 Net Costs of Operations See accompanying independent auditors' report. THE LIBRARY OF CONGRESS Supplemental Schedule of Program Costs For the Year Ended September 30, 1999 Net Costs by Program Area: Combined Eliminations Consolidated Library Services: Intragovernmental Production Non-Production With the Public Production Non-Production Total Program Costs Law Library: Intragovernmental Production Non-Production With the Public Production Non-Production Total Program Costs Copyright Office: Intragovernmental Production Non-Production With the Public Production Non-Production Total Program Costs Congressional Research Service: Intragovernmental Production Non-Production With the Public Production Non-Production Total Program Costs National Library Service for the Blind and Physically Intragovernmental Production Non-Production With the Public Production Non-Production Total Program Costs Reimbursable Funds: Intragovernmental Production Non-Production With the Public Production Non-Production Total Program Costs Revolving Funds: Intragovernmental Production Non-Production With the Public Production Non-Production Total Program Costs Costs not Assigned to Programs With the Public Production Non-Production Total Program Costs See accompanying independent auditors' report. $ 64,231,719 $ 123,703 179,168,539 243,523,961 4,477,534 $ 59,754,185 123,703 179,168,539 4,477,534 239,046,427 4,152,245 2,203 10,427,628 14,582,076 19,545 4,132,700 2,203 10,427,628 19,545 14,562,531 13,931,102 10,726 34,897,426 48,839,254 799,933 13,131,169 10,726 34,897,426 799,933 48,039,321 22,332,546 13,392 74,612,301 96,958,239 940,431 21,392,115 13,392 74,612,301 940,431 96,017,808 4,070,588 2,763 42,428,185 46,501,536 103,834 3,966,754 2,763 42,428,185 103,834 46,397,702 5,945,769 784 48,849,300 54,795,853 1,134,316 4,811,453 784 48,849,300 1,134,316 53,661,537 4,952,728 16,149 11,160,043 16,128,920 481,932 4,470,796 16,149 11,160,043 481,932 15,646,988 35 35 35 35