TABLE OF CONTENTS
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Strategic Goals and Objectives
Department of Justice Financial Structure
FY 2012 Resource Information
Analysis of Financial Statements
Data Reliability and Validity
Analysis of Performance Information
FY 2012-2013 Priority Goals
Analysis of Systems, Controls, and Legal Compliance
Summary of Material Weakness and Corrective Actions
Improper Payments Elimination and Recovery Act of 2010
Possible Effects of Existing, Currently Known Demands, Risks, Uncertainties, Events, Conditions, and Trends
Other Management Information, Initiatives, and Issues
Limitations of the Financial Statements
Strategic Goal I
Strategic Goal II
Strategic Goal III
A Message from the Chief Financial Officer
Office of the Inspector General Commentary and Summary on the Department’s FY 2012 Annual Financial Statements
Independent Auditors’ Report on Financial Statements
Independent Auditors’ Report on Internal Control over Financial Reporting
Independent Auditors’ Report on Compliance and Other Matters
Principal Financial Statements
Consolidated Balance Sheet
Consolidated Statement of Net Cost
Consolidated Statement of Changes in Net Position
Combined Statement of Budgetary Resources
Combined Statement of Custodial Activity
Notes to the Financial Statements
Consolidating and Combining Financial Statements
Consolidating Balance Sheet
Consolidating Statement of Net Cost
Consolidating Statement of Changes in Net Position
Combining Statement of Budgetary Resources
Combining Statement of Custodial Activity
Required Supplementary Stewardship Information
Consolidated Stewardship Investments
Other Accompanying Information
Combined Schedule of Spending
Office of the Inspector General – Identified Top Management and Performance Challenges in the Department of Justice
Management’s Response to the Office of the Inspector General’s Report on the Top Management and Performance Challenges in the Department of Justice
FMFIA Corrective Action Plan
Undisbursed Balances in Expired Grant Accounts
(A) Improper Payments Information Act Reporting Details
(B) FY 2012 Financial Management Status Report
(C) Major Program Evaluations Completed During FY 2012
(D) Intellectual Property Report – FY 2012
(F) Department Component Websites
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This Report's Purpose and Reporting Process
This Performance and Accountability Report (PAR) for fiscal year (FY) 2012 provides financial and performance information, enabling the President, Congress, and the American public to assess the annualperformance of the Department of Justice (DOJ or the Department).
This report is prepared under the direction of the Department’s Chief Financial Officer (CFO). The financial statements contained within this report are prepared by the Department’s Justice Management Division, Finance Staff, and audited by the Office of the Inspector General (OIG). This report includes the Department’s financial statements for FY 2012 and for the preceding fiscal year (FY 2011) and reports on all accounts and associated activities of each office, bureau, and activity of the Department. The Department’s FY 2012 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 highest priority of the Department. In FY 2012, the Attorney General announced the Department’s Strategic Plan for FYs 2012-2016 (available electronically on the Department’s website at http://www.justice.gov/jmd/strategic2012-2016/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 – Management’s Discussion and Analysis: This section includes summary information about the mission and organization of the Department; resource information; an analysis of the Department's financial statements; an analysis of performance information for the Department's 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 Managers' Financial Integrity Act (FMFIA) and OMB Circular A-123.
Section II – FY 2012 Performance Report: This section provides the Department's FY 2012 Performance Report, which presents how the Department is working toward accomplishing its mission. The Performance Report provides a summary discussion of the Department's three strategic goals. It also reports on key performance measures by detailing program objectives and FY 2012 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 Department's progress toward achieving the FY 2016 long-term outcome goals set forth in its FYs 2012-2016 Strategic Plan.
Section III – Financial Section: This section begins with a message from the Department's CFO and is followed by the OIG's Commentary and Summary on the Department's FY 2012 Annual Financial Statements. This section also includes the reports of the Independent Auditors and the Department's consolidated financial statements and associated notes.
Section IV – Management Section: This section includes the OIG-identified Top Management and Performance Challenges in the Department of Justice, the Department of Justice Management's response to those challenges, and the corrective action plans required by the Federal Manager's Financial Integrity Act (FMFIA) for the internal control weaknesses.
Appendices: (A) Improper Payments Information Act Reporting Details; (B) FY 2012 Financial Management Status Report; (C) Major Program Evaluations Completed During FY 2012; (D) Intellectual Property Report; (E) Acronyms; and (F) Department Websites.
Compliance with Legislated Reporting Requirements
This report meets the following legislated reporting requirements:
Inspector General (IG) Act of 1978 (Amended) – Requires information on management actions in response to Inspector General audits
Federal Managers’ Financial Integrity Act of 1982 (FMFIA) – 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) and GPRA Modernization Act of 2010 (GPRAMA) – Requires performance reporting against all established agency goals outlined in current strategic planning documents
Government Management Reform Act of 1994 (GMRA) – Requires an audit of agency financial statements
Federal Financial Management Improvement Act of 1996 (FFMIA) – Requires an assessment of agency financial systems for adherence to government-wide requirements and standards
Reports Consolidation Act of 2000 (RCA) – 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) – Requires reporting on agency efforts to identify and reduce improper payments