INTRODUCTION
DEPARTMENTAL REPORTING ENTITY
This report presents the Fiscal Year (FY) 2005 consolidated financial statements for the Department of Justice (Department). Under Title IV of the Government Management Reform Act (GMRA) of 1994, the Attorney General shall prepare and submit to the Director of the Office of Management and Budget (OMB), an audited financial statement for the preceding fiscal year, covering all accounts and associated activities of each office, bureau, and activity of the Department by November 15th each year. Under the direction of the Chief Financial Officer (CFO), the Justice Management Division (JMD) prepares the Department's consolidated financial statements. The Office of the Inspector General (OIG) is responsible for the audit of these statements. The Department's FY 2005 audited financial statements were consolidated based upon the results of audits undertaken at each of the 10 departmental reporting entities.
REPORTING PROCESS
As required by the Office of Management and Budget Circulars A-11 and A-136, the Department has developed a Performance and Accountability Report centered around its consolidated annual financial statements and its annual performance report, which is also required by the Government Performance and Results Act. In addition, this Performance and Accountability Report includes program material weaknesses and financial systems material weaknesses, along with corresponding corrective action reports, as required by the Federal Managers' Financial Integrity Act (Integrity Act); and a statement by the Inspector General summarizing what he considers to be the Department's top management and performance challenges and responses to challenges identified.
The Department continues to vigorously enforce 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 2005, 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.htm). This Strategic Plan includes four strategic goals and related objectives that are mentioned throughout this report.
ORGANIZATION OF THE REPORT
This Report consists of four sections: Part I: Management's Discussion and Analysis; Part II: Performance Section; Part III: Financial Section; and Part IV: Management Section.
This report begins with a message from the Attorney General. In it, the Attorney General provides the assurance required by the Integrity Act, as well as his assessment of the completeness and reliability of the performance and financial data, required by the OMB Circulars A 11 and A-136.
Part I includes summary information about the mission and organization of the Department; resource information; an analysis of the Department's financial statements; analysis of performance information for the Department's key performance measures; and information regarding program material weaknesses and financial systems material weaknesses, as required by the Integrity Act.
Part II provides the Department's FY 2005 Performance Report on key measures. This section provides a summary discussion of the Department's four strategic goals, and reports out on the key measures by detailing the program objective, FY 2005 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 begins with a message from the Department's Chief Financial Officer (CFO) and the OIG's commentary and summary. It also includes the report of the independent accountants, and the Department's consolidated financial statements and associated notes.
Part IV reports out on progress made in each of the areas under the President's Management Agenda in FY 2005. This section also outlines the Department's progress taken as a result of OMB's Program Assessment Rating Tool (PART) assessments. Lastly, Part IV includes the Inspector General's Top Management and Performance Challenges in the Department of Justice and the Department's responses, along with the corrective action reports for the program material weaknesses and financial systems material weaknesses as required by the Integrity Act.
Finally, the appendices include: (A) the OIG Audit Division analysis and summary of actions necessary to close the FY 2005 annual financial statement audit report; (B) the Department's financial structure; (C) an intellectual property report; (D) a list of all major program evaluations completed during FY 2005; (E) a status of improper payments; (F) a FY 2005 financial management status report and five-year plan summary; (G) a list of acronyms; and (H) a list of Department websites.
This report is available at:
http://www.usdoj.gov/ag/annualreports/pr2005/TableofContents.htm |
