This Reports 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 Departments Chief Financial Officer (CFO). The financial statements contained within this report are prepared by the Departments Justice Management Division, Finance Staff, and audited by the Office of the Inspector General (OIG). This report includes the Departments 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 Departments 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 Departments Strategic Plan for FYs 2007-2012 (available electronically on the Departments 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 Managements Discussion and Analysis: This section includes summary information about the mission and organization of the Department; resource information; an analysis of the Departments financial statements; an analysis of performance information for the Departments 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 2009 Performance Report: This section provides the Departments FY 2009 Performance Report, which presents how the Department is working toward accomplishing its mission. The Performance Report provides a summary discussion of the Departments 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 Departments progress toward achieving the FY 2012 long-term outcome goals set forth in its FYs 2007-2012 Strategic Plan.
Section III Financial Section: This section begins with a message from the Departments CFO and is followed by the OIGs Commentary and Summary on the Departments FY 2009 Annual Financial Statements. This section also includes the reports of the Independent Auditors and the Departments 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 Managements 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) 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) 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