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U.S. Department of Justice

FY 2009 Performance and Accountability Report

Quick LinksQuick Link to Section I. Management's Discussion and AnalysisQuick Link to Section II. Performance SectionQuick Link to Section III. Financial SectionQuick Link to Section IV. Management ChallengesQuick Link to Appendices

TABLE OF CONTENTS

Download the Entire Report - PDF (10.5 MB)
A Message from the Attorney General

Introduction

 Section I: Management's Discussion and Analysis

 Mission I-1
   Strategic Goals and Objectives I-1
   Organizational and Financial Structure I-3
           Department of Justice Financial Structure I-5
   FY 2009 Resource Information I-6
   Analysis of Financial Statements I-9
   Data Reliability and Validity I-10
   Analysis of Performance Information I-11
   Analysis of Systems, Controls, and Legal Compliance I-15
     Management Assurances                                                                                                                                              I-16
     Summary of Material Weaknesses and Corrective Actions I-19
  

Possible Effects of Existing, Currently Known Demands, Risks, Uncertainties, Events, Conditions, and Trends

I-20
   Limitations of the Financial Statements I-21

 Section II: Performance Section—FY 2009 Performance Report

   Overview II-1
   Strategic Goal I                                                                                                                                             II-3
   Strategic Goal II II-6
   Strategic Goal III II-33

 Section III: Financial Section

   Overview III-1
   A Message From the Chief Financial Officer III-3
   Office of the Inspector General Commentary and Summary on the Department's FY 2009 Annual Financial Statements III-5
   Independent Auditors’ Report on Financial Statements III-7
   Independent Auditors’ Report on Internal Control over Financial Reporting III-9
   Independent Auditors’ Report on Compliance and Other Matters III-23
  

Principal Financial Statements

III-25
    Consolidated Balance Sheets                                                                                                                                              III-26
    Consolidated Statements of Net Cost III-27
    Consolidated Statements of Changes in Net Position III-28
    Combined Statements of Budgetary Resources III-30
    Combined Statements of Custodial Activity III-32
    Notes to the Financial Statements III-33
   Consolidating and Combining Financial Statements III-77
    Consolidating Balance Sheets III-78
    Consolidating Statements of Net Cost III-80
    Consolidating Statements of Changes in Net Position III-82
    Combining Statements of Budgetary Resources III-86
    Combining Statements of Custodial Activity III-90
   Required Supplementary Stewardship Information III-93
     Consolidated Stewardship Investments III-94

 Section IV: Management Section

   Overview IV-1
   Office of the Inspector General's Top Management and Performance Challenges in the Department of Justice and Department of Justice Management's Response IV-3
   FMFIA Corrective Action Plans IV-43

 Appendices

   (A) Office of the Inspector General Analysis and Summary of Actions Necessary to Close the Report A-1
   (B) Improper Payments Information Act Reporting Details B-1
   (C) FY 2009 Financial Management Status Report C-1
   (D) Major Program Evaluations Completed During FY 2009 D-1
   (E) Intellectual Property Report -- FY 2009 E-1
   (F) Acronyms F-1
   (G) Department Component Websites G-1

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Introduction

This Reportís Purpose and Reporting Process

This Performance and Accountability Report (PAR) for fiscal year (FY) 2009 provides financial and performance information, enabling the President, Congress, and the American public to assess the annual performance of the Department of Justice (DOJ or the Department).

This report is prepared under the direction of the Departmentís Chief Financial Officer (CFO). The financial statements contained within this report are prepared by the Departmentís Justice Management Division, Finance Staff, and audited by the Office of the Inspector General (OIG). This report includes the Departmentís financial statements for FY 2009 and for the preceding fiscal year (FY 2008) and reports on all accounts and associated activities of each office, bureau, and activity of the Department. The Departmentís FY 2009 audited financial statements have been consolidated or combined based upon the results of audits undertaken in each of the nine Departmental financial reporting entities.

The Department continues to enforce vigorously the broad spectrum of laws of the United States; notably, the fight against terrorism continues to be the first priority of the Department. In FY 2007, the then Attorney General announced the Departmentís Strategic Plan for FYs 2007-2012 (available electronically on the Departmentís website at http://www.justice.gov/archive/mps/strategic2007-2012/index.html). The Strategic Plan includes three strategic goals and related objectives, which are mentioned throughout this report.

Organization of the Report

Message from the Attorney General: This report begins with a message from the Attorney General. In it, the Attorney General provides his assessment of the completeness and reliability of the performance and financial data, as required by Office of Management and Budget (OMB) Circulars A-11 and A-136.

Section I Ė Managementís Discussion and Analysis: This section includes summary information about the mission and organization of the Department; resource information; an analysis of the Departmentís financial statements; an analysis of performance information for the Departmentís key performance measures; and assurances and information related to internal control and financial management systems conformance with government-wide requirements, as required by the Federal Managersí Financial Integrity Act (FMFIA) and OMB Circular A-123.

Section II Ė FY 2009 Performance Report: This section provides the Departmentís FY 2009 Performance Report, which presents how the Department is working toward accomplishing its mission. The Performance Report provides a summary discussion of the Departmentís three strategic goals. It also reports on key performance measures by detailing program objectives and FY 2009 target and actual performance, as well as whether target performance levels were or were not achieved. In addition, this section provides an update on the Departmentís progress toward achieving the FY 2012 long-term outcome goals set forth in its FYs 2007-2012 Strategic Plan.

Section III Ė Financial Section: This section begins with a message from the Departmentís CFO and is followed by the OIGís Commentary and Summary on the Departmentís FY 2009 Annual Financial Statements. This section also includes the reports of the Independent Auditors and the Departmentís consolidated financial statements and associated notes.

Section IV Ė Management Section: This section includes the OIG-identified Top Management and Performance Challenges in the Department of Justice, the Department of Justice Managementís response to those challenges, and the corrective action plans required by FMFIA for the internal control weaknesses.

Appendices: (A) OIG Analysis and Summary of Actions Necessary to Close the FY 2009 Annual Financial Statement Audit Report; (B) Improper Payments Information Act reporting details; (C) FY 2009 Financial Management Status Report; (D) Major Program Evaluations Completed During FY 2009; (E) Intellectual Property Report; (F) Acronyms; and (G) Department Websites.

This report is available at http://www.justice.gov/ag/annualreports/pr2009/TableofContents.htm.

Compliance with Legislated Reporting Requirements

This report meets the following legislated reporting requirements:

Inspector General (IG) Act of 1978 (Amended) Ė Requires information on management actions in response to Inspector General audits

Federal Managersí Financial Integrity Act of 1982 (FMFIA) Ė Requires a report on agency internal controls that protect the integrity of federal programs and whether agency financial systems conform with related requirements

Government Performance and Results Act of 1993 (GPRA) Ė Requires performance reporting against all established agency goals outlined in current strategic planning documents

Government Management Reform Act of 1994 (GMRA) Ė Requires an audit of agency financial statements

Federal Financial Management Improvement Act of 1996 (FFMIA) Ė Requires an assessment of agency financial systems for adherence to government-wide requirements and standards

Reports Consolidation Act of 2000 (RCA) Ė Authorizes the consolidation of certain financial and performance management reports of federal agencies in an annual Performance and Accountability Report

Improper Payments Information Act of 2002 (IPIA) Ė Requires reporting on agency efforts to identify and reduce improper payments