DEPARTMENT OF HEALTH AND HUMAN SERVICES,
ADMINISTRATION FOR CHILDREN AND FAMILIES

FINANCIAL STATEMENTS
September 30, 2002 and 2001

Table of Contents

A Message from the Assistant Secretary, ACF (MS Word, PDF)

A Message from the Acting Chief Financial Officer (MS Word, PDF)

Foreword (MS Word, PDF)

PART I - MANAGEMENT DISCUSSION AND ANALYSIS (MS Word, PDF)

1. Mission and Organizational Structure
2. Budgetary Highlights
3. Financial Performance and Analysis
   • Federal Financial Managers’ Integrity Act Assurance
4. Program Profile and Performance
5. Summary of 2002 Performance Success

• President’s Management Agenda

   Appendix A – OIG FY 2002 Top Management Challenges (MS Word, PDF)

PART II - FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION (MS Word, PDF)

6. Consolidated Balance Sheets
7. Consolidated Statements of Net Cost
8. Consolidated Statement of Changes in Net Position
9. Combined Statement of Budgetary Resources
10. Consolidated Statement of Financing
11. Notes to Financial Statements
12. Supplemental Information:
    • Required Supplementary Stewardship Information.
    • Required Supplementary Information
      • Trading Partner Information
    • Other Accompanying Information
      • Consolidating Balance Sheet
      • Consolidating Statement of Net Cost
      • Consolidating Statement of Changes in Net Position

PART III - INDEPENDENT AUDITOR’S REPORTS (HTML, PDF)

13. Independent Auditor’s Report
14. Independent Auditor’s Report on Compliance with Laws and Regulations
15. Independent Auditor’s Report on Internal Controls
    • Reportable Conditions
    • Status of Prior Year’s Reportable Conditions
16. Management's Responses to Auditor's Internal Control Report