Office of the 

Inspector General 

TO: 

FROM: 

DATE: 

SUBJECT: 

U.S. COMMODITY FUTURES TRADING COMMISSION 

Three Lafayette Centre 

1155 21st Street, NW, Washington, DC 20581 

Telephone: (202) 41 8-511 0 

Facsimile: (202) 418-5522 

MEMORANDUM 

Gary Gensler, Chairman 

A. Roy Lavik, Inspector GeneraQ {( ~ 

October 31,201 3 

Customer Protection Fund Financial Statement Audit Report 

This memorandum transmits the Commodity Futures Trading Commission's Office of the 

Inspector General's (OIG) report on the financial statement for the CFTC's Customer Protection 

Fund. The OIG contracted with an independent public accounting firm Williams, Adley & 

Company-DC, LLP to conduct this audit which we monitored and reviewed. We concur with 

Williams, Adley & Company's unqualified ("clean") audit opinion stated in the attached audit 

report. 

Should you have any questions regarding this report, please do not hesitate to contact me. We 

appreciate the courtesy and cooperation that you and your staff extended to my staff and 

contractors during this audit. 

Attachment 
~ l ' . , WILLIAMS 

l! '- ADLEY 

Independent Auditors' Report 

Chairman 

U.S. Commodity Futures Trading Commission 

Inspector General 

U.S. Commodity Futures Trading Commission 

Report on the Financial Statements 

We have audited the accompanying Balance Sheets of the Commodity Futures Trading Commission 

Customer Protection Fund (CPF) as of September 30, 2013 and 2012, and the related Statements of Net 

Cost, Changes in Net Position and Budgetary Resources for the years then ended (hereinafter referred to 

as the financial statements). 

Management's Responsibility for the Financial Statements 

CPF management is responsible for the preparation and fair presentation of the financia l statements in 

accordance with accounting principles generally accepted in the United States of America; this includes 

the design, implementation, and maintenance of internal control relevant to the preparation and fair 

presentation of financia l statements that are free from material misstatement, whether due to fraud or 

error. 

Auditor's Responsibility 

Our responsibility is to express an opinion on t hese financial statements based on our audits. We 

conducted our audits in accordance with auditing standards generally accepted in the United States of 

America and standards applicable to financia l statement audits contained in Government Auditing 

Standards, issued by the Comptroller General of the United States, and the Office of Management and 

Budget (OMB) Bulletin No. 14-02, Audit Requirements for Federal Financial Statements. Those 

standards and OMB Bulletin No. 14-02 require that we plan and perform the audit to obtain reasonable 

assurance about whether the financial statements are free of material misstatements. 

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in 

the financia l statements. The procedures selected depend on the auditor's judgment, including the 

assessment of the risks of material misstatement of the financial statements, whether due to fraud or 

error. In making those risk assessments, we considered internal control relevant to the CPF's 

preparation and fair presentation of the financia l statements in order to design audit procedures that 

are appropriated in the circumstances, but not for the purpose of expressing an opinion on the 

effectiveness of the CPF's internal control. Accordingly, we express no such opinion. An audit also 

includes evaluating the appropriateness of accounting policies used and the reasonableness of 

significant accounting estimates made by management, as well as evaluating t he overall presentation of 

the financial statements 

WILLIAMS, ADLEY & COMPANY-DC, LLP 

Certified Public Accountants I Management Consultants 

103015111 Street, NW, Suite 350 West • Washington, DC 20005 • (202) 371-1397 • Fax: (202) 371 -9161 

www.wllliamsadley.com 
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for 

our audit opinion. 

Opinion 

In our opinion, the financial statements referred to above present fairly, in all material respects, the 

financial position of the Customer Protection Fund as of September 30, 2013 and 2012, and its net cost, 

changes in net position and budgetary resources for the fiscal years then ended, in conformity with 

accounting principles generally accepted in the United States of America. 

Other Information 

The information in CPF's Annual Report to Congress and the Cash Flow Analysis are not a required part 

of the financial statements, but are supplementary information required by the Dodd-Frank Wall Street 

Reform and Consumer Protection Act. We have applied certain limited procedures, which consisted 

principally of inquiries of management regarding the methods of measurement and presentation of this 

information. However, we did not audit this information and, accordingly, we express no opinion on it. 

I 

Our audit was conducted for the purpose of forming an opinion on the basic financial statements ·of CPF 

as a whole. 

Other Reporting Required by Government Auditing Standards 

In accordance with Government Auditing Standards, we have also issued our reports dated October 30, 

2013, on our consideration of the CPF's internal control over financial reporting and our tests of its 

compliance with certain provisions of laws, regulations, and other matters. The purpose of those 

reports is to describe the scope of our testing of internal control over financial reporting and compliance 

and the results of that testing, and not to provide an opinion on the internal control over financial 

reporting nor on compliance. Those 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 assessing the 

results of our audits. 

w~,A:.d' 't:S..a~ ~, U-t:t=> 

Washington, D.C. 

October 30, 2013 
~ l f 'W WILLIAMS 

l! L. 1 ADLEY 

Independent Auditors' Report on Internal Control over Financial Reporting 

Chairman 

U.S. Commodity Futures Trading Commission 

Inspector General 

U.S. Commodity Futures Trading Commission 

We have audited the Principal Statements (hereinafter referred to as the "financial statements") of the 

Commodity Futures Trading Commission Customer Protection Fund (CPF) as of and for the years ended 

September 30, 2013 and 2012, and have issued our report thereon dated October 30, 2013. 

CPF management is responsible for establishing and maintaining effective internal control. In planning 

and performing our audits, we considered the CPF's internal control over financial reporting by obtaining 

an understanding of the CPF's internal control, determining whether internal controls had been placed in 

operation, assessing control risk, and performing tests of controls as a basis for designing our audit 

procedures for the purpose of expressing our opinion on the financial statements but not to express an 

opinion on the effectiveness of the CPF's internal control over financial reporting. Accordingly we do not 

express an opinion on the effectiveness of the CPF's internal control over financial reporting. We limited 

our internal control testing to those controls necessary to achieve the objectives described in the Office 

of Management and Budget {OMB) Bulletin No. 14-02, Audit Requirements for Federal Financial 

Statements, as amended. We did not test all internal controls relevant to operating objectives broadly 

defined by the Federal Managers' Financial Integrity Act of 1982 such as those controls relevant to 

ensuring efficient operations. 

Our consideration of internal control over financial reporting was for the limited purpose described in the 

preceding paragraph and would not necessarily identify all deficiencies in the internal control over 

financial reporting that might be significant deficiencies or material weaknesses. 

A control deficiency exists when the design or operation of a control does not allow management or 

employees, in the normal course of performing their assigned functions, to prevent or detect 

misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control 

deficiencies that adversely affects the CPF's ability to initiate, authorize, record, process, or report 

financial data reliably in accordance with accounting principles generally accepted in the United States of 

America such that there is more than a remote likelihood that a misstatement of the CPF's principal 

financial statements that is more than inconsequential will not be prevented or detected by the CPF's 

internal control. A material weakness is a significant deficiency, or combination of significant deficiencies, 

that results in more than a remote likelihood that a material misstatement of the financial statements will 

not be prevented or detected. 

WILLIAMS, ADLEY & COMPANY-DC, LLP 

Certified Public Accountants I Management Consultants 

1030 15"' Street, NW, Suite 350 West • Washington, DC 20005 • (202) 371-1397 • Fax: (202) 371-9161 

www.willlamsadley.com 
In our fiscal year 2013 audit, we did not identify any deficiencies in internal control over financial reporting 

that we consider to be material weaknesses, as defined above. 

This report is intended solely for the information and use of management of the Customer Protection 

Fund, OMB, U.S. Government Accountability Office, and the U.S. Congress and is not intended to be and 

should not be used by anyone other than these specified parties. 

t...O'-eltt- .. o,Acd 1 ~.a~~.,L.J-? 

Washington, D.C. 

October 30, 2013 
~ l f 1- 11 WILLIAMS 

l! ._ 1 ADLEY 

Independent Auditors' Report on Compliance and Other Matters 

Chairman 

U.S. Commodity Futures Trading Commission 

Inspector General 

U.S. Commodity Futures Trading Commission 

We have audited the Principal Statements (h ereinafter referred to as the "financial statements") of the 

Commodity Futures Trading Commission Customer Protection Fund (CPF) as of and for the year ended 

September 30, 2013 and 2012, and have issued our report thereon dated October 30, 2013. We 

conducted our audit in accordance with auditing standards generally accepted in the United States of 

America; 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) audit 

guidance. 

The management of the CPF is responsible for complying with laws and regulations that are applicable to 

the CPF. As part of obtaining reasonable assurance about whether the CPF's financial statements are free 

of material misstatement, we performed tests of the CPF's compliance with certain provisions of laws and 

regulations including but not limited to the Dodd-Frank Wall Street Reform and Consumer Protection Act, 

Accountability for Tax Dollars Act, Federal Managers' Financial Integrity Act, and the Anti-Deficiency Act 

noncompliance with which could have a direct and material effect on the determination of the financial 

statements amounts, and certain provisions of other laws and regulations specified in the Office of 

Management and Budget (OM B) Bulletin No. 14-02, Audit Requirements for Federal Financial Statements, 

as amended. We limited our tests of compliance to the provisions described in the preceding sentence, 

and we did not test compliance with all laws and regulations applicable to the CPF. However, providing 

an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do 

not express such an opinion. 

The results of our tests of compliance described in the preceding paragraph of this report disclosed no 

instances of noncompliance or other matters that are required to be reported under Government Auditing 

Standards and OMB Bulletin No. 07-04. 

The report is intended solely for the inform ation and use of the management of the CPF, OMB, the U.S. 

Government Accountability Office, and the U.S. Congress and is not intended to be and should not be 

used by anyone other than these specified parties. 

w~.~a~~,u-<? 

Washington, D.C. 

October, 30 2013 

WILLIAMS, ADLEY & COMPANY-DC, LLP 

Cerlified Public Accountants I Management Consultants 

1030 15th Street, NW, Suite 350 West • Washington, DC 20005 • (202) 371 -1397 • Fax: (202) 371-9161 

www.wllliamsadiey.com 
FINANCIAL STATEMENTS FOR THE 

CUSTOMER PROTECTION FUND 

REPORT TO CONGRESS 

As of September 30, 2013 

 
2 

U.S. Commodity Futures Trading Commission 

Customer Protection Fund Report to Congress: Financial Statements 

Table of Contents 

Financial Statements ....................................................................................................................... 3

Notes to the Financial Statements ................................................................................................... 7 

Supplementary Schedule: 

 Cash Flow Analysis...................................................... ........................11

 
3 

Commodity Futures Trading Commission 

Customer Protection Fund 

Balance Sheets 

As of September 30, 2013 and 2012 

2013 2012

Assets

Intragovernmental:

1 Fund Balance With Treasury (Note 2) $ $ 22,904,529 4,983,233 

2 Investments (Note 3) 95,000,000 77,135,901 

6 Total Intragovernmental 99,983,233 100,040,430 

Total Assets $ 99,983,233 $ 100,040,430 

Liabilities

Intragovernmental:

17B. Accounts Payable 100 - 

20 Total Intragovernmental 100 - 

Accounts Payable 60,016 - 

Accrued Funded Payroll 18,826 43,681 

Total Liabilities 78,942 43,681 

Net Position

32 Cumulative Results of Operations - Dedicated Collections 99,904,291 99,996,749 

Total Net Position 99,904,291 99,996,749 

Total Liabilities and Net Position $ 99,983,233 100,040,430 

The accompanying notes are an integral part of these financial statements.
4 

Commodity Futures Trading Commission 

Customer Protection Fund 

Statements of Net Cost 

For the Years Ended September 30, 2013 and 2012 

Net Costs (Note 5) 2013 2012

Gross Costs $ 960,397 $ 479,789 

Less: Earned Revenue (50,504) (12,918) 

Total Net Cost of Operations $ 909,893 $ 466,871 

The accompanying notes are an integral part of these financial statements.

 
5 

Commodity Futures Trading Commission 

Customer Protection Fund 

Statements of Changes in Net Position 

For the Years Ended September 30, 2013 and 2012 

2013 2012

Cumulative Results of Operations

Beginning Balances, October 1 $ $ 23,755,000 99,996,749 

Budgetary Financing Sources

Other Financing Sources:

Transfers-In/Out Without Reimbursement (+/-) 76,708,620 817,435 

Net Cost of Operations (909,893) (466,871) 

Net Change (92,458) 76,241,749 

Total Cumulative Results of Operations as of Reporting Date $ 99,904,291 $ 99,996,749 

Net Position, September 30 $ 99,904,291 $ 99,996,749 

The accompanying notes are an integral part of these financial statements.

 
6 

Commodity Futures Trading Commission 

Customer Protection Fund 

Statements of Budgetary Resources 

For the Years Ended September 30, 2013 and 2012 

2013 2012

BUDGETARY RESOURCES

Unobligated Balance, October 1 99,996,749 $ 23,755,000 $ 

Authority Unavailable for Oblig, Pursuant to P.L. (663,000) -

Spending Authority from Offsetting Collections 867,940 76,721,538 

Total Budgetary Resources 100,201,689 $ 100,476,538 $ 

STATUS OF BUDGETARY RESOURCES

Obligations incurred 1,214,988 $ 479,789 $ 

Unobligated Balance, end of period

Apportioned 11,541,880 12,558,748 

Unapportioned 87,444,821 87,438,001 

Total Unobligated Balance, September 30 98,986,701 99,996,749 

Total Status of Budgetary Resources 100,201,689 $ 100,476,538 $ 

CHANGE IN OBLIGATED BALANCES

Unpaid Obligations, October 1 (gross) 43,681 $ $ -

Obligated balance October 1 (net) $ 43,681 $ -

Obligations Incurred 1,214,988 479,789 

Outlays (gross) (925,136) (436,108) 

Net Obligated balance, end of period $ 333,533 $ 43,681

 Unpaid Obligations, end of year (gross) 333,533 43,681 

Net Obligated Balance, September 30 333,533 $ 43,681 $ 

NET BUDGET AUTHORITY AND OUTLAYS

Budget Authority, Gross 204,940 $ 76,721,538 $ 

Actual offsetting collections (867,940) (76,721,538) 

Budget Authority, Net $ (663,000) $ -

Outlays (gross) 925,136 436,108 

Actual offsetting Collections (867,940) (76,721,538) 

NET OUTLAYS 57,196 $ (76,285,430) $ 

The accompanying notes are an integral part of these financial statements.

 
7 

Notes to the Financial Statements 

For the Years Ended September 30, 2013 and 2012 

Note 1. Summary of Significant Accounting Policies 

A. Reporting Fund 

The Commodity Futures Trading Commission (CFTC or the Commission) is an independent agency of the 

executive branch of the Federal Government. Its mission is to “protect market users and the public from 

fraud, manipulation, and abusive practices related to the sale of commodity futures and options, and to 

foster open, competitive, and financially sound commodity futures and options markets.” 

On July 21, 2010, the “Dodd-Frank Wall Street Reform and Consumer Protection Act” (the Dodd-Frank 

Act, or the Act) was signed into law, significantly expanding the powers and responsibilities of the CFTC. 

According to Section 748 of the Act, there is established in the Treasury of the United States a revolving 

fund known as the “Commodity Futures Trading Commission Customer Protection Fund” (the Fund). 

The Fund shall be available to the Commission, without further appropriation or fiscal year limitation, for 

a) the payment of awards to whistleblowers; and b) the funding of customer education initiatives designed 

to help customers protect themselves against fraud or other violations of this Act or the rules and 

regulations thereunder. 

The Act requires CFTC to transmit to the Committee on Agriculture, Nutrition and Forestry of the Senate, 

and the Committee on Agriculture of the House of Representatives a report which includes a complete set 

of audited financial statements and supplementary information, including balance sheet, income 

statement, and cash flow analysis, no later than October 30, of each year. 

B. Basis of Presentation 

The financial statements have been prepared to report the financial position and results of operations for 

the Fund, as required by the Dodd-Frank Act. These statements have been prepared from the Fund’s 

books and records, which are a component of the Commission’s books and records, in conformity with 

U.S. generally accepted accounting principles (GAAP), as prescribed for the federal government by the 

Federal Accounting Standards Advisory Board (FASAB) and in accordance with the form and content 

requirements contained in Office of Management and Budget (OMB) Circular No. A-136, “Financial 

Reporting Requirements,” as amended. 

 

The Fund was established in July 2010 and funded by transfers from CFTC’s Civil Monetary Penalties, 

Fines and Administrative Fees receipt account. These transfers do not meet the criteria of reportable 

revenue as defined by the Statement of Federal Financial Accounting Standards (SFFAS) Number 7, 

“Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and 

Financial Accounting.” 

The financial statements report on the Fund’s financial position, changes in net position, net cost and 

budgetary resources. The books and records of the Fund served as the source of information for preparing 

the financial statements in the prescribed formats. All Fund financial statements and reports used to 

monitor and control financial resources are prepared from the same books and records. The statements 

should be read with the understanding that they relate to a fund controlled by CFTC, a component of the 

U.S. Government, a sovereign entity. 

The Balance Sheet presents the financial position of the Fund. The Statement of Net Cost presents the 

Fund’s operating results. The Statement of Changes in Net Position displays the changes in the Fund’s net 

position, and the Statement of Budgetary Resources shows the spending authority of the fund derived 

from the deposits eligible from civil monetary collections. 

C. Fund Balance with Treasury 

Fund Balance with Treasury is the aggregate amount of the Fund’s balance with the U.S. Treasury. The 

balance in the Fund is available to pay current liabilities and finance authorized operations. 
8 

The Fund does not maintain bank accounts of its own, has no disbursing authority, and does not maintain 

cash held outside of Treasury. Treasury makes disbursements for the Fund. 

D. Investments in U.S. Government Securities 

The CFTC has authority to invest amounts in the Customer Protection Fund in market based U.S Treasury 

securities. The interest earned on the investments is a component of the Fund and is available to be used 

for expenses of the Fund. Additional details regarding Customer Protection Fund investments are 

provided in Note 3. Investments. 

Market-based Treasury securities are debt securities that the U.S. Treasury issues to Federal entities 

without statutorily determined interest rates. Although the securities are not marketable, the terms 

(prices and interest rates) mirror the terms of marketable Treasury securities. 

E. Liabilities 

The Fund’s liabilities consist of actual and estimated amounts that are likely to be paid as a result of 

transactions covered by the Whistleblower Incentives and Protection regulation, and will be paid from 

available balances remaining in the Fund. In addition, the salaries and operating expenses of the 

Whistleblower’s Office and Consumer Outreach Office were funded through the Fund. Liabilities totaled 

$78,942 and $43,681 as of September 30, 2013 and 2012 respectively. The Fund’s liabilities are 

considered current liabilities. 

F. Dedicated Collections 

The Fund contains dedicated collections that can only be used to operate a whistleblower program and 

support customer education initiatives. See Note 1.A. for a description of the purpose of the Fund and its 

authority to use the revenues and other financing sources. Deposits into the Fund are credited from 

monetary sanctions collected by the Commission in covered judicial or administrative actions not 

otherwise distributed to victims of a violation of the Dodd-Frank Act or the rules and regulations 

underlying such action, unless the balance of the Fund at the time the monetary judgment is collected 

exceeded $100 million. No new legislation was enacted as of September 30, 2013 that significantly 

changed the purpose of the dedicated collections or redirected a material portion of the accumulated 

balance. 

G. Revenues and Other Financing Sources 

The CFTC Customer Protection Fund is funded through monetary sanctions resulting from judicial or 

administrative action brought by the Commission under the Commodity Exchange Act. All collections are 

deposited into a receipt account. Eligible collections are transferred into the Fund from the CFTC’s Civil 

Monetary Penalties, Fines and Administrative Fees receipt account. 

Congress enacted the Dodd-Frank Act that provides the CFTC with the authority to establish the Fund. 

The Fund is available to the Commission, without further appropriation or fiscal year limitation. These 

funds are considered financing sources under U.S. Treasury Department guidelines. Per the Act, no 

sanction collected by the Commission can be deposited into the Fund if the Fund’s balance exceeds $100 

million. The CFTC may request the Secretary of the Treasury to invest Fund amounts in Treasury 

obligations. Eligible collections were deposited into this new Fund during fiscal years 2013 and 2012. 

H. Intra- and Inter-Agency Relationships 

The CFTC is an independent federal agency. The Commodity Futures Trading Commission Customer 

Protection Fund is a fund within the CFTC, and these financial statements present a segment of the CFTC 

financial activity. The financial events of the Fund are consolidated into the CFTC annual financial 

statements. 

I. Use of Management Estimates 

No management estimates were used to prepare these financial statements. 
9 

J. Limitations of the Financial Statements 

The principal financial statements included in this report have been prepared to report the financial 

position and results of operations of the Fund, pursuant to the requirements of Section 748 of the DoddFrank Consumer Protection Act. While the statements have been prepared from the books and records of 

the CFTC in accordance with GAAP for federal entities, the statements are in addition to the reports used 

to monitor and control the financial activity of the CFTC, which are prepared from the same books and 

records. The statements should be read with the understanding that they are for the Customer Protection 

Fund, a single fund within the CFTC.

Note 2. Fund Balance with Treasury 

The Fund Balance with Treasury by type of fund and Status of Fund Balance with Treasury as of 

September 30, 2013 and 2012 consists of the following: 

2013 2012

Revolving Funds $ 4,983,233 $ 22,904,529 

TOTAL FUND BALANCE WITH TREASURY $ 4,983,233 $ 22,904,529 

Revolving Funds

Unobligated Fund Balance

Available $ 4,649,700 $ 12,558,748 

Unavailable - 10,302,100 

Obligated Balance Not Yet Disbursed 333,533 43,681 

Total Revolving Funds 4,983,233 22,904,529 

TOTAL FUND BALANCE WITH TREASURY $ 4,983,233 $ 22,904,529 

A. Reconciliation to Treasury 

There are no differences between the fund balance reflected in the CPF Balance Sheet and the balance in 

the Treasury Account. 

B. Fund Balance with Treasury

Fund Balance with Treasury consists of collections of fines and penalties not owed to harmed investors. 

Obligation of these funds is controlled by apportionments made by OMB. Until such funds are 

apportioned by OMB, they are unavailable to be obligated. 
10 

Note 3. Investments 

On June 1, 2012, the CFTC began investing funds in overnight non-marketable market-based Treasury 

bills. Treasury overnight certificates of indebtedness are issued with a stated rate of interest to be applied 

to their par amount, mature on the business day immediately following their issue date, are redeemed at 

their par amount at maturity, and have interest payable at maturity. Non-marketable market-based 

Treasury securities are issued by the Bureau of Public Debt to Federal agencies. They are not traded on 

any securities exchange but mirror the prices of similar Treasury securities trading in the Government 

securities market. Investments were $95 million and $77 million as of September 30, 2013 and 2012, 

respectively. 

Note 4. Contingencies 

Unasserted claims are actions or potential actions the Commission is aware of in which future events may 

result in claims against the fund. 

As mentioned in Note 1.A. Reporting Fund, the Commodity Futures Trading Commission Customer 

Protection Fund will be used to pay awards to whistleblowers if they voluntarily provide original 

information to the CFTC that leads to the successful enforcement by the CFTC of a covered judicial or 

administrative action in which monetary sanctions exceeding $1 million are imposed. Whistleblowers are 

entitled to appeal any decisions by Commission in regards to claims made against the fund. 

In accordance with Federal Accounting Standards, CFTC records contingent liabilities for any unasserted 

claim in which payment has been deemed probable and for which the amount of potential liability can be 

estimated. The Commission also discloses all claims for which payment is reasonably possible. 

There were no unasserted claims deemed reasonably probably and measurable, or reasonably possible, as 

of September 30, 2013 or 2012, respectively. 

Note 5. Intragovernmental Costs 

The Statement of Net Cost presents the Customer Protection Fund’s results of operations for the activities 

to run the Whistleblower’s Office and Consumer Outreach Office. 

Intragovernmental costs arise from the purchases of goods and services from other components of the 

Federal Government (including other CFTC funds). In contrast, public costs are those which arise from 

the purchase of goods and services from non-Federal entities. The Whistleblower’s Office and Consumer 

Outreach Office incurred $215 thousand and $74 thousand in net intragovernmental costs and $695 

thousand and $393 thousand in net costs with the public for the years ended September 30, 2013 and 

2012, respectively. 

 

 
11 

Supplementary Schedule

Cash as of October 1, 2012 $ 22,904,529

Cash flows from (used) in operating activities

 Paid Expenses for WhistleBlower Office and Consumer Outreach Office $ (925,136)

 Interest earned from investing in US Treasuries 50,504 

  Net cash flows from operating activities $ (874,632)

Cash flows used in investing activities

 Investments in US Treasuries $ (17,864,099)

  Net cash flows from investing activities $ (17,864,099)

Cash flows from financing activities

 Transfers in from Civil Monetary Sanctions $ 817,435

  Net cash flows from financing activities $ 817,435

Net increase/(decrease) in cash and cash equivalents $ (17,921,296)

Cash as of September 30, 2013 $ 4,983,233

Commodity Futures Trading Commission

Cash Flow Analysis

For the Period from October 1, 2012 to September 30, 2013

Customer Protection Fund