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U.S. Department of Justice

FY 2007 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 (3.15 MB)
A Message from the Attorney General

Introduction

 Section I: Management's Discussion and Analysis

 Mission
   Strategic Goals and Objectives
   Organizational and Financial Structure
   FY 2007 Resource Information
   Analysis of Financial Statements
   Data Reliability and Validity
   Analysis of Performance Information
   President’s Management Agenda:  Summary of Implementation Efforts for FY 2007
   Analysis of Systems, Controls, and Legal Compliance
     Management Assurances                                                                                                                                             
     Summary of Material Weaknesses and Corrective Action Plans
   Improper Payments Information Acts of 2002: Summary of Implementation Efforts for FY 2007
  

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

   Limitations of the Financial Statements

 Section II: Performance Section—FY 2007 Performance Report

   Overview
   Strategic Goal I                                                                                                                                            
   Strategic Goal II
   Strategic Goal III

 Section III: Financial Section

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

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
Combined Statements of Custodial Activity Excel Document Combined Statements of Custodial Activity html version for screen reader   Combined Statements of Custodial Activity
 Notes to the Financial Statements html version for screen reader   Notes to the Financial Statements
   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
Combining Statements of Custodial Activity Excel Document Combining Statements of Custodial Activity html version for screen reader   Combining Statements of Custodial Activity
   Required Supplementary Stewardship Information
     Consolidated Stewardship Investments

 Section IV: Management Section

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

 Appendices

   (A) Office of the Inspector General, Audit Division Analysis and Summary of Actions Necessary to Close the Report
   (B) Department of Justice Financial Structure
   (C) Improper Payments Information Act Reporting Details
   (D) FY 2007 Financial Management Status Report and Five-Year Plan Summary
   (E) Major Program Evaluations Completed During FY 2007
   (F) Intellectual Property Report – FY 2007
   (G) Acronyms
   (H) Department Component Websites

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Introduction

This Reportís Purpose and Reporting Process

This Performance and Accountability Report (PAR) for fiscal year (FY) 2007 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 the preceding fiscal year (FY 2006) and reports on all accounts and associated activities of each office, bureau, and activity of the Department.  The Departmentís FY 2007 audited financial statements have been consolidated based upon the results of audits undertaken in each of the nine departmental 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 and overriding priority of the Department.  In FY 2007, the Attorney General announced the Departmentís Strategic Plan for FYs 2007-2012 (available electronically on the Departmentís website at: http://www.usdoj.gov/archive/mps/strategic2007-2012/index.html).  This Strategic Plan includes three 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. 

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 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).

Section II – FY 2007 Performance Report:  This section provides the Department’s FY 2007 Performance Report on key measures.  This section also provides a summary discussion of the Department’s three strategic goals, and reports on the key measures by detailing the program objective, FY 2007 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 2012 long-term outcome goals.   

Section III – Financial Section:  This section begins with a message from the Department’s CFO 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.

Section IV – Management Section:  This section provides information on progress made in each of the areas under the President’s Management Agenda in FY 2007.  This section also outlines progress the Department is making with the OMB Program Assessment Rating Tool (PART) process.  Lastly, this section 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 as required by FMFIA.

Appendices:  (A) the OIG Audit Division analysis and summary of actions necessary to close the FY 2007 annual financial statement audit report; (B) the Department’s financial structure; (C) the Improper Payments Information Act reporting details; (D) the FY 2007 financial management status report and five-year plan summary; (E) a list of major program evaluations completed during FY 2007; (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/pr2007/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 an audit 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 – Authorizes the consolidation of certain financial and performance management reports of federal agencies in an annual Performance and Accountability Report

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

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