INTRODUCTION
THIS REPORT’S PURPOSE AND REPORTING PROCESS
This Performance and Accountability Report (PAR) for fiscal year
(FY) 2006 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 2005) and
reports on all accounts and associated activities of each office,
bureau, and activity of the Department. The Department’s
FY 2006 audited financial statements have been consolidated
based upon the results of audits undertaken in each of the 10 departmental
reporting entities.
The Department continues to enforce vigorously 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
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.
PART 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).
PART II – FY 2006 Performance Report: This
section provides the Department’s FY 2006 Performance Report
on key measures. This section also provides a summary discussion
of the Department’s four strategic goals, and reports on the
key measures by detailing the program objective, FY 2006 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 – Financial Section: This
section begins with a message from the Department’s Chief
Financial Officer 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.
PART IV – Management Section: This
section provides information on progress made in each of the areas
under the President’s Management Agenda in FY 2006. This
section also outlines progress the Department is making with the
OMB Program Assessment Rating Tool (PART) process. Lastly,
Part IV 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 and financial systems non-conformances as required
by FMFIA.
Appendices: (A) the OIG Audit Division analysis
and summary of actions necessary to close the FY 2006 annual financial
statement audit report; (B) the Department’s financial structure;
(C) the status of Improper Payments Information Act reporting
details; (D) an FY 2006 financial management status report and five-year
plan summary; (E) a list of major program evaluations completed
during FY 2006; (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/pr2006/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
the auditing 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 – Requires
the consolidated performance, financial, and related reporting
within the Performance and Accountability Report
Improper Payments Information Act (IPIA) of 2002 – Requires
reporting on agency effort to identify and reduce erroneous payments
Federal Information Security Management Act (FISMA) of
2002 – Requires an annual evaluation of information
security programs and practices
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