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U.S. Department of Justice

FY 2006 Performance and Accountability Report

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

TABLE OF CONTENTS

Download the Entire Report - PDF (1.6 MB)
A Message from the Attorney General

Introduction

 Part I: Management's Discussion and Analysis

Excel Document Unavailable   Mission
Excel Document Unavailable   Strategic Goals and Objectives
Excel Document Unavailable   Organizational and Financial Structure
Excel Document Unavailable   FY 2006 Resource Information
Excel Document Unavailable   Analysis of Financial Statements
Excel Document Unavailable   Data Reliability and Validity
Excel Document Unavailable   Analysis of Performance Information
Excel Document Unavailable   President’s Management Agenda:  Summary of Implementation Efforts for FY 2006
Excel Document Unavailable   Analysis of Systems, Controls, and Legal Compliance
Excel Document Unavailable     Management Assurances
Excel Document Unavailable     Summary of Material Weaknesses, Non-Conformances, and Corrective Action Plans
Excel Document Unavailable   Improper Payments:  Summary of Implementation Efforts for FY 2006
Excel Document Unavailable  

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

Excel Document Unavailable   Limitations of the Financial Statements

 Part II: Performance Section—FY 2006 Performance Report

Excel Document Unavailable   Overview
Excel Document Unavailable   Strategic Goal I                                                                                                                                             
Excel Document Unavailable   Strategic Goal II
Excel Document Unavailable   Strategic Goal III
Excel Document Unavailable   Strategic Goal IV

 Part III: Financial Section

Excel Document Unavailable   Overview
Excel Document Unavailable   A Message From the Chief Financial Officer
Excel Document Unavailable   Office of the Inspector General Commentary and Summary
Excel Document Unavailable   Independent Auditors’ Report on Financial Statements
Excel Document Unavailable   Independent Auditors’ Report on Internal Control
Excel Document Unavailable   Independent Auditors’ Report on Compliance and Other Matters
Excel Document Unavailable  

Principal Financial Statements

Consolidated Balance Sheets Excel Document Consolidated Balance Sheets html version for screen reader   Consolidated Balance Sheets
Consolidated Statements of Net Cost Excel Document Consolidated Statements of Net Cost html version for screen reader   Consolidated Statements of Net Cost
Consolidated Statements of Changes in Net Position Excel Document Consolidated Statements of Changes in Net Position html version for screen reader   Consolidated Statements of Changes in Net Position
Combined Statements of Budgetary Resources Excel Document Combined Statements of Budgetary Resources html version for screen reader   Combined Statements of Budgetary Resources
Consolidated Statements of Financing Excel Document Consolidated Statements of Financing html version for screen reader   Consolidated Statements of Financing
Combined Statements of Custodial Activity Excel Document Combined Statements of Custodial Activity html version for screen reader   Combined Statements of Custodial Activity
Excel Document Unavailable CNotes to the Financial Statements html version for screen reader   Notes to the Financial Statements
Excel Document Unavailable   Consolidating and Combining Financial Statements
Consolidating Balance Sheets Excel Document Consolidating Balance Sheets html version for screen reader   Consolidating Balance Sheets
Consolidating Statements of Net Cost Excel Document Consolidating Statements of Net Cost html version for screen reader   Consolidating Statements of Net Cost
Consolidating Statements of Changes in Net Position Excel Document Consolidating Statements of Changes in Net Position html version for screen reader   Consolidating Statements of Changes in Net Position
Combining Statements of Budgetary Resources Excel Document Combining Statements of Budgetary Resources html version for screen reader   Combining Statements of Budgetary Resources
Consolidating Statements of Financing Excel Document Consolidating Statements of Financing html version for screen reader   Consolidating Statements of Financing
Combining Statements of Custodial Activity Excel Document Combining Statements of Custodial Activity html version for screen reader   Combining Statements of Custodial Activity
Excel Document Unavailable   Required Supplementary Information, and Required Supplementary Stewardship Information
Consolidated Intragovernmental Revolving Fund Excel Document Consolidated Intragovernmental Revolving Fund html version for screen reader   Consolidated Intragovernmental Revolving Fund
Excel Document Unavailable     Consolidated Stewardship Investments

 Part IV: Management Section

Excel Document Unavailable   Overview
Excel Document Unavailable   President’s Management Agenda (PMA)
Excel Document Unavailable   OMB’s Program Assessment Rating Tool (PART)
Excel Document Unavailable   Office of the Inspector General’s Top Management and Performance Challenges in the Department of Justice
Excel Document Unavailable   Department of Justice Management’s Response to the Office of the Inspector General’s Top Management and Performance Challenges
Excel Document Unavailable   FMFIA Corrective Action Plans

 Appendices

Excel Document Unavailable   (A) Office of the Inspector General, Audit Division Analysis and Summary of Actions Necessary to Close the Report
Excel Document Unavailable   (B) Department of Justice Financial Structure
Excel Document Unavailable   (C) Improper Payments Information Act Reporting Details
Excel Document Unavailable   (D) FY 2006 Financial Management Status Report and Five-Year Plan Summary
Excel Document Unavailable   (E) Major Program Evaluations Completed During FY 2006
Excel Document Unavailable   (F) Intellectual Property Report – FY 2006
Excel Document Unavailable   (G) Acronyms
Excel Document Unavailable   (H) Department Component Websites

INTRODUCTION

THIS REPORTíS PURPOSE AND REPORTING PROCESS

This Performance and Accountability Report (PAR) for fiscal year (FY) 2006 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 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 the preceding fiscal year (FY 2005) and reports on all accounts and associated activities of each office, bureau, and activity of the Department.  The Department’s FY 2006 audited financial statements have been consolidated based upon the results of audits undertaken in each of the 10 departmental reporting entities.

The Department continues to enforce vigorously the broad spectrum of laws of the United States; however, the fight against terrorism continues to be the first and overriding priority of the Department.  In FY 2004, the Attorney General announced the Department’s Strategic Plan for FYs 2003-2008 (available electronically on the Department’s website at: http://www.usdoj.gov/jmd/mps/strategic2003-2008/index.html).  This Strategic Plan includes four strategic goals and related objectives that 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, required by the Office of Management and Budget (OMB) Circulars A‑11 and A-136, as well as any significant challenges the Department faces and how they are being confronted. 

PART 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 required assurances and information related to internal control material weaknesses and financial systems non-conformances, as required by OMB Circular A-123 and the Federal Managers’ Financial Integrity Act (FMFIA).

PART II – FY 2006 Performance Report:  This section provides the Department’s FY 2006 Performance Report on key measures.  This section also provides a summary discussion of the Department’s four strategic goals, and reports on the key measures by detailing the program objective, FY 2006 target and actual performance, as well as a discussion section explaining whether the target was or was not achieved.  In addition, this section provides an update on our progress towards meeting our FY 2008 long-term outcome goals.   

PART III – Financial Section:  This section begins with a message from the Department’s Chief Financial Officer and the OIG’s Commentary and Summary.  It also includes the reports of the Independent Auditors, and the Department’s consolidated financial statements and associated notes.

PART IV – Management Section:  This section provides information on progress made in each of the areas under the President’s Management Agenda in FY 2006.  This section also outlines progress the Department is making with the OMB Program Assessment Rating Tool (PART) process.  Lastly, Part IV includes the OIG’s Top Management and Performance Challenges in the Department of Justice and the Department management’s response, along with the corrective action plans for the internal control weaknesses and financial systems non-conformances as required by FMFIA.

Appendices:  (A) the OIG Audit Division analysis and summary of actions necessary to close the FY 2006 annual financial statement audit report; (B) the Department’s financial structure; (C) the status of Improper Payments Information Act reporting details; (D) an FY 2006 financial management status report and five-year plan summary; (E) a list of major program evaluations completed during FY 2006; (F) an intellectual property report; (G) a list of acronyms; and (H) a list of Department websites.

This report is available at: http://www.usdoj.gov/ag/annualreports/pr2006/TableofContents.htm

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 (FMFIA) of 1982 – Requires a report on the status of management controls and the most serious management problems identified within the agency

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

Government Management and Reform Act (GMRA) of 1994 – Requires the auditing of agency financial statements

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

Reports Consolidation Act of 2000 – Requires the consolidated performance, financial, and related reporting within the Performance and Accountability Report

Improper Payments Information Act (IPIA) of 2002 – Requires reporting on agency effort to identify and reduce erroneous payments

Federal Information Security Management Act (FISMA) of 2002 – Requires an annual evaluation of information security programs and practices