INTRODUCTION
DEPARTMENTAL REPORTING ENTITY
This report presents the Fiscal Year (FY) 2004 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. 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 2004 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 Circular A-11, 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 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 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
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 Circular A‑11.
Part I includes summary information about the mission and organization
of the Department; FY 2004 financial highlights; performance information
for the Department’s key performance indicators; and information regarding
program material weaknesses and financial systems material weaknesses,
as required by the Integrity Act.
Part II provides the Department’s FY 2004 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 2004 target and actual performance, as well as a discussion section
explaining whether the target was or was not achieved.
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 2004. This section also outlines current
ratings and actions that will be taken as a result of OMB’s FY 2004
PART assessments.
Part IV also includes the Inspector General’s summary of the Department’s
top management challenges 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 2004 annual financial statement
audit report; (B) the Department’s financial structure; (C) Intellectual
Property Report; (D) Major program evaluations completed in FY 2004; (E)
Status of Improper Payments; (F) FY 2004 financial management status report
and five-year plan summary; (G) Status of grants management of polices
and practices; (H) a list of acronyms; and (I) a list of Department websites. | 
