This Report’s 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 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 2006) and reports on all accounts and associated activities of each office, bureau, and activity of the Department. The Department’s 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 Department’s Strategic Plan for FYs 2007-2012 (available electronically on the Department’s website at: http://www.usdoj.gov/jmd/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