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Table of Contents INTERNATIONAL BOUNDARY AND WATER COMMISSION UNITED STATES AND MEXICO UNITED STATES SECTION Performance and Accountability Report Fiscal Year 2007 TABLE OF CONTENTS TABLE OF CONTENTS MESSAGE FROM THE UNITED STATES COMMISSIONER......................................................1 ABOUT THIS REPORT ................................................................................................................2 HISTORY OF THE INTERNATIONAL BOUNDARY AND WATER COMMISSION......................3 THE UNITED STATES – MEXICO BOUNDARY........................................................................10 Map of the United States – Mexico Boundary.................................................................11 THE BOUNDARY AND WATER TREATIES ..............................................................................12 PROCEDURES FOR SOLUTION OF BOUNDARY AND WATER PROBLEMS........................15 ORGANIZATION.........................................................................................................................16 Organizational Structure .................................................................................................16 Overview of Organizational Structure .............................................................................17 OUR PEOPLE.............................................................................................................................19 Employee Distribution .....................................................................................................19 LOCATIONS AND GENERAL RESPONSIBILITES ...................................................................21 U.S. Section Field Offices ...............................................................................................21 San Diego Field Office ......................................................................................................21 Yuma Field Office..............................................................................................................22 Nogales Field Office..........................................................................................................22 Upper Rio Grande Field Office..........................................................................................22 Presidio Field Office..........................................................................................................22 Amistad Dam Field Office .................................................................................................23 Falcon Dam Field Office ...................................................................................................23 Lower Rio Grande Field Office..........................................................................................23 STRATEGIC GOALS AND OBJECTIVES ..................................................................................24 Strategic Goal 1: Boundary Preservation........................................................................24 Strategic Objective 1.1: Boundary Demarcation...............................................................25 Strategic Objective 1.2: Boundary Mapping .....................................................................25 Strategic Goal 2 – Water Quantity Operations................................................................25 Strategic Objective 2.1: Flood Control .............................................................................26 Strategic Objective 2.2: Accounting of Rio Grande and Colorado River Waters..............27 Strategic Objective 2.3: Safe Operation of Dams ............................................................27 Strategic Goal 3 – Water Quality Management...............................................................28 Strategic Objective 3.1: Water Quality of Boundary and Transboundary Rivers..............29 Strategic Objective 3.2: Wastewater Treatment ..............................................................30 Strategic Goal 4 – Resource Management .....................................................................31 Strategic Objective 4.1: President’s Management Agenda .............................................32 Strategic Objective 4.2: Regulatory Compliance .............................................................33 Strategic Objective 4.3: Stakeholder Outreach and Response .......................................33 i TABLE OF CONTENTS Strategic Objective 4.4: Geographic Information System................................................34 PERFORMANCE GOALS AND RESULTS ................................................................................35 Boundary Preservation....................................................................................................35 Water Quantity Operations..............................................................................................36 Water Quality Management ............................................................................................41 Resource Management...................................................................................................43 BUDGET .....................................................................................................................................46 Salaries and Expenses Appropriation .............................................................................47 Construction Appropriation..............................................................................................48 Reimbursable Funding ....................................................................................................49 Funding Among Mission Programs .................................................................................50 FINANCE ....................................................................................................................................55 Financial Highlights .........................................................................................................55 Overview of Financial Position ........................................................................................56 Assets ...............................................................................................................................56 Liabilities ...........................................................................................................................57 Results of Operations .......................................................................................................58 Revenues and Financing Sources....................................................................................59 Principal Financial Statements........................................................................................61 Consolidated Balance Sheet.............................................................................................61 Consolidated Statement of Net Costs...............................................................................63 Consolidated Statement of Changes in Net Position........................................................64 Consolidated Statement of Budgetary Resources............................................................65 Consolidated Statement of Financing...............................................................................67 Notes to Principal Financial Statements .........................................................................69 Summary of Significant Accounting Policies.....................................................................69 Fund Balance with Treasury .............................................................................................71 Accounts Receivable.........................................................................................................72 General Property, Plant and Equipment, Net ...................................................................73 Other Liabilities .................................................................................................................74 Advances ..........................................................................................................................74 Unexpended Appropriations .............................................................................................75 Contingencies ...................................................................................................................75 Program and Operating Expenses....................................................................................76 Revenue and Financing Sources......................................................................................77 Required Supplementary Information .............................................................................78 Combining Schedule of Budgetary Resources .................................................................78 Heritage Assets and Stewardship Land............................................................................79 Deferred Maintenance ......................................................................................................80 ii International Boundary and Water Commission United States and Mexico United States Section MISSION AND PHILOSOPHY MISSION Provide binational solutions to issues that arise during the application of United States – Mexico treaties regarding boundary demarcation, national ownership of waters, sanitation, water quality, and flood control in the border region. PHILOSOPHY I – Integrity and Accountability B –
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