GSA Means Excellence in the Business of Government Ho W T O U S E T H I S R E P O R T
Total Page：16
File Type：pdf, Size：1020Kb
U.S. General Services Administration 2008 ANNuaL PERFORMANCE AND ACCOUNTABILITY REPORT GSA Means Excellence in the Business of Government HOW TO USE T H IS REPORT his Performance and Accountability Report (PAR) for fiscal year (FY) 2008 provides the U.S. General Services Administration’s (GSA) Tfinancial and performance information, enabling the President, Congress, and the American people to assess the Agency’s performance as provided by the requirements of the: ●● Reports Consolidation Act of 2000 and other laws ●● Government Management Reform Act of 1994 ●● Government Performance and Results Act (GPRA) of 1993 ●● Chief Financial Officers (CFO) Act of 1990 ●● Federal Managers’ Financial Integrity Act (FMFIA) of 1982 ●● Office of Management and Budget (OMB) Circular A-136. The assessment of GSA’s performance contained in this report compares performance results to the Agency’s strategic goals and performance goals. GSA’s Strategic Plan, Performance Plan, and annual PARs are available on GSA’s Web site at www.gsa.gov/annualreport. GSA welcomes feedback on the form and content of this report. If you wish to provide feedback please contact Michael Swanchara at (202) 501-1905 or [email protected]. This report is organized into the following major components: ❶ LETTER FROM T H E ADMINISTR A TOR The Administrator’s letter includes an assessment on the reliability and completeness of the financial and performance information presented in the report and a statement of assurance on the Agency’s management controls as required by the FMFIA. ❷ MA N A GEMENT ’S DISCUSSION A ND AN al YSIS This section provides an overview of the financial and performance information contained in the Performance, Financial, and Other Accompanying Information sections. The Management’s Discussion and Analysis includes an overview of the GSA organization, highlights of the Agency’s most important performance goals and results, current status of systems and internal control weaknesses, and other pertinent information such as the progress being made by GSA in implementing the President’s Management Agenda. ❸ PERFORM A NCE SECTION This section provides the annual performance information as required by OMB Circular A-11 and the GPRA. Included in this section is a detailed discussion and analysis on the Agency’s performance in FY 2008. Information on key performance measures with past results can be found in the Performance Section. ❹ FIN A NCI al SECTION This section contains the details on GSA’s finances in FY 2008. An introduction letter from GSA’s CFO, followed by the Independent Auditor’s Report, the Agency’s audited financial statements, and required supplementary financial information. ❺ OT H ER ACCOMP A NYING INFORM A TION This section includes summary charts of GSA’s Performance Measures, the Inspector General’s Assessment of GSA’s Major Management Challenges with Management’s comments, Improper Payments Improvement Act information, a summary of the Financial Statement audit and Management assurances, information on the Agency’s Debt Management and Payments Management, and a glossary of acronyms. M ISSION ST A TEMENT GSA L EVER A GES T H E BUYING POWER OF T H E FEDER al GOVERNMENT TO A CQUIRE BEST V al UE FOR T A XP A YERS A ND OUR FEDER al CUSTOMERS . WE EXERCISE RESPONSIB L E A SSET M A N A GEMENT . WE DE L IVER SUPERIOR WORKP la CES , QU al ITY A CQUISITION SERVICES , A ND EXPERT BUSINESS SO L UTIONS . WE DEVE L OP INNOV A TIVE A ND EFFECTIVE M A N A GEMENT PO L ICIES . S TR A TEGIC GO al S STEW A RDS H IP LE A D FEDER al A GENCIES IN T H E ECONOMIC al A ND EFFICIENT M A N A GEMENT OF FEDER al A SSETS BY SPE A R H E A DING EFFECTIVE PO L ICY DEVE L OPMENT A ND BY T H E EXEMP la RY M A N A GEMENT OF T H E BUI L DINGS /WORKP la CES , MOTOR VE H IC L ES , A ND PERSON al PROPERTY PROVIDED BY GS A . SUPERIOR WORKP la CES DE L IVER A ND M A INT A IN PRODUCTIVE WORKP la CES CONSISTING OF OFFICE SP A CE , FURNIS H INGS , TEC H NO L OGY , SUPP L IES , A ND RE la TED SERVICES . BEST Val UE DEVE L OP A ND DE L IVER TIME L Y , A CCUR A TE , A ND COST -EFFECTIVE A CQUISITION SERVICES A ND BUSINESS SO L UTIONS . INNOV A TION DEVE L OP NEW A ND BETTER W A YS OF CONDUCTING BUSINESS T ha T RESU L T IN MORE PRODUCTIVE A ND EFFECTIVE FEDER al PO L ICIES A ND A DMINISTR A TIVE OPER A TIONS . FY 2008 ANNUAL PERFORMANCE AND ACCOUNTABILITY REPORT T ABLE OF CON T EN T S TA B L E OF CONTENTS WWW.GSA.GOV/ANNUALREPORT Letter from the Administrator 4 How GSA Benefits the Public 10 MANAGEMENT’S DISCUSSION AND ANALYSIS Mission, Values, and Goals 17 Organization 18 Performance Summary and Highlights 22 FY 2008 Key Performance Measures within Strategic Goals 26 The President’s Management Agenda 27 Financial Statements Analysis and Summary 34 Systems, Controls, and Legal Compliance Introduction to Management Assurances 39 Statement of Assurance 40 Management’s Assessment of Internal Control 41 Management’s Responsibility for Internal Control 42 Federal Managers’ Financial Integrity Act, Section 2 43 Federal Managers’ Financial Integrity Act, Section 4 44 Federal Financial Management Improvement Act 45 Federal Information Security Management Act 45 Financial Management Systems Framework 46 Limitations of Financial Statements 48 PERFORMANCE SECTION Introduction to Performance 51 Performance by Service/Staff Office Public Buildings Service 53 Federal Acquisition Service 62 Office of Citizen Services and Communications 72 Office of the Chief Financial Officer 76 Office of the Chief Human Capital Officer 79 Office of Governmentwide Policy 83 Linking Strategic Goals and Performance Measures to Budget 89 Performance Measurement Data Validation and Verification 94 2 FY 2008 ANNUAL PERFORMANCE AND ACCOUNTABILITY REPORT T ABLE OF CON T EN T S FINANCIAL SECTION Letter from the Chief Financial Officer 99 Office of the Chief Financial Officer’s Major Accomplishments 101 Independent Auditor’s Report Letter of Transmittal from the Inspector General 105 Report of Independent Auditors 108 Inspector General’s Report on Internal Controls over Performance Measures 124 Financial Statements Principal Financial Statements 126 Notes to the Financial Statements 134 Required Supplementary Information 156 OTHER ACCOMPANYING INFORMATION Performance Measures Summary Chart of Goals and Measures 159 Performance Goals and Measures No Longer Reported 164 Management Challenges Office of Inspector General’s Assessment of GSA’s Major Management Challenges 166 Agency Management Comments on the Inspector General’s Assessment of GSA’s Major Management Challenges 186 Improper Payments Information Act Reporting Details 189 Summary of Financial Statement Audit and Management Assurances Summary of Financial Statement Audit 190 Summary of Management Assurances 190 Other, Agency-specific Statutorily Required Reports Debt Management 191 Cash and Payments Management 191 Acronyms and Abbreviations 192 FY 2008 ANNUAL PERFORMANCE AND ACCOUNTABILITY REPORT 3 L E tt ER FROM T HE ADMINIS T RA T OR LETTER FROM T H E ADMINISTR A TOR FY 2008 PERFORM A NCE prove that GSA financial operations A ND ACCOUNT A BI L ITY comply with Federal financial regula- REPORT tions, U.S. Department of the Treasury (U.S. Treasury) guidance, and sound s Acting Administrator, one accounting practices. GSA’s PAR gives of my top priorities for the our customers the confidence they AU.S. General Services Admin- need to conduct business with us and istration (GSA) is to maintain the high trust that we will acquire goods and standards of integrity and account- services on their behalf with the same ability that have made GSA a trusted care, compliance, and stewardship business partner for Federal customer that they apply to managing their own agencies for nearly six decades. I am funds. proud to present GSA’s Fiscal Year James A. Williams (FY) 2008 Annual Performance and GSA’s PAR demonstrates the value we Accountability Report (PAR), which details our accomplish- provide by measuring the timeliness, quality, and efficiency ments and challenges in program and financial manage- of our services and reporting our program performance ment over the past year. The PAR explains the actions GSA alongside our financial results. The performance goals, has taken to exercise effective stewardship over customer measures, and results reported in the PAR reflect GSA’s funds and provides quantitative evidence of the value that commitment to realizing our four customer-centric strategic GSA provides to our Federal customer agencies, and by goals: Stewardship, Superior Workplaces, Best Value, extension, to the U.S. taxpayer. Each section of GSA’s PAR and Innovation. GSA’s performance goals and measures communicates our goals, values, and accomplishments, and connect our diverse business offerings to our strategic demonstrates our ongoing commitment to integrity and goals and track our progress toward meeting those goals. accountability in all GSA operations. GSA’s annual financial results report the cost of meeting our strategic goals and demonstrate our efficiency in opera- The annual PAR is a key document for GSA because it tions. The PAR consolidates our program and financial provides an opportunity to publicly demonstrate our financial reporting to provide a comprehensive report on the value integrity to our customers, our external stakeholders, and that GSA delivered to our customers, our stakeholders, and the public. GSA is a provider of choice for most of the the American public in FY 2008. products and services that we offer to Federal agencies. Since we are not always a mandatory source, our continued The FY 2008 PAR is the first to cover a full fiscal year of success depends on our ability to offer best value solutions operations under GSA’s FY 2007-2012 Strategic Plan.