Part IV – Appendix A 195 Part IV: APPENDICES Appendix A: Full Report of the Treasury Department’s Fiscal Year 2007 Performance Measures Appendix B: Completeness and Reliability of Performance Data Appendix C: Improper Payments Information Act and Recovery Act Appendix D: Management Challenges and Responses Appendix E: Material Weaknesses, Audit Follow-up, and Financial Systems Appendix F: Organizational Structure Appendix G: Program Assessment Rating Tool (PART) Evaluations Appendix H: Cost by Outcome Determination Appendix I: Glossary of Acronyms Full Report of the Treasury Department’s Fiscal Year 2007 Performance Measures by Focus and Strategic Goal 196 Department of the Treasury – Performance and Accountability Report – Fiscal Year 2007 Full Report of the Treasury Department’s Fiscal Year 2007 Performance Measures by Focus and Strategic Goal Part IV – Appendix A 197 Appendix A: Full Report of the Treasury Department’s Fiscal Year 2007 Performance Measures by Focus and Strategic Goal FY 2007 PERFORMANCE SUMMARY This section reports the results of Department of the Treasury’s official performance measures by focus and strategic goal, and further by bureau/organization, for which targets were set in the fiscal year 2007 Performance Plan, as presented in the Fiscal Year 2008 Congressional Justification for Appropriations and Performance Plans . For each performance measure, there is a definition of the measure, performance levels and targets for three previous fiscal years (where available), the performance target and actual for the report­ ing year, and proposed performance targets for the next fiscal year (where available) . The report examines unrealized performance targets and presents actions for improvement . The purpose of the Treasury Department’s strategic management effort is to develop effective performance measures to achieve the Department’s goals and objectives, and the activities that will improve results delivered to the American public . In the final performance plan, for fiscal year 2007 and transmitted to Congress as part of the fiscal year 2008 budget, the Department detailed its performance targets . Overall, the Department of the Treasury established 130 performance targets in fiscal year 2007 . Of these, 5 are baseline and 8 were discontinued . Of the remaining 117 measures, Treasury met or exceeded 95 targets and did not meet 22 of its performance targets . Fiscal Year 2007 Treasury-wide Performance Summary Total Measures Target Met Target Unmet Baseline Discontinued N/A 130 94 (72%) 23 (18%) 5 (4%) 8 (6%) 0 Definitions and Other Important Information Determination of Official Measures: A rigorous process is followed to maintain internal controls when establishing or modifying performance measures . To be included in the PAR report, a performance measure must be in the performance budget for the year in question, and must be approved by the Performance Reporting System administrator . Actuals: For most of the measures included in this report, the fiscal year 2007 actual data is final . Some of the actual data for fiscal year 2007 are estimates at the time of publication, which are indicated by an asterisk (*) . Actual data for these estimated measures will be presented in the Fiscal Year 2009 Congressional Justification for Appropriations and the Fiscal Year 2008 Performance and Accountability Report . The actual data for previous years throughout this report is the most current data available and may not reflect previous editions of the Performance and Accountability Report and the Congressional Justification . Targets: The targets shown for fiscal year 2008 are proposed targets and are subject to change . The final tar­ gets will be presented in the Fiscal Year 2009 Congressional Justification for Appropriations . Also included in this report are the previous year’s final targets for each performance measure . Full Report of the Treasury Department’s Fiscal Year 2007 Performance Measures by Focus and Strategic Goal 198 Department of the Treasury – Performance and Accountability Report – Fiscal Year 2007 Target Met?: For each fiscal year that there is a target and an actual number, the report tells the reader whether the target was met or not . If the target is met, “Y” will be shown . If the target was not met, “N” will be shown . Definition: All performance measures in this report have a detailed definition describing the measure and summarizing the calculation . Source: The basis for the data is included in this report . Future Plans/Explanation for Shortfall: If a performance target is not met, the report includes an expla­ nation as to why Treasury did not meet its target, and what it plans to do to improve performance in the future . If a performance target is met, the report includes what future plans Treasury has to either match fis­ cal year 2007 performance, or improve on that performance in future years . Explanations may also include justification for any expected degradation in performance . Not Available: Some measures indicated as “Not Available” did not have actual data available at the time the Fiscal Year 2007 Performance and Accountability Report was published . Some data will be available after publication and will be reported in the Fiscal Year 2008 Performance and Accountability Report and the Fiscal Year 2009 Congressional Justification for Appropriations . Discontinued: Some measures will be discontinued in the Fiscal Year 2009 Congressional Justification for Appropriations and the Fiscal Year 2007 Performance and Accountability Report . New measures are some­ times developed in order to better measure performance; when this happens, the measure being replaced is discontinued, and an explanation is provided . Baseline Measures: There are 5 new fiscal year 2007 measures included in this report . These measures undergo a process where new baseline values (data actual and targets determined for the very first time) are established during the current fiscal year . Baseline values facilitate target-setting in the future . Additional Information: Additional Information relating to Treasury’s performance management can be found at http://www .treas .gov/offices/management/budget/planningdocs/index .html Legend: * Indicates actual data is estimated and subject to change Oe Outcome Measure E Efficiency Measure Ot Output Measure Full Report of the Treasury Department’s Fiscal Year 2007 Performance Measures by Focus and Strategic Goal Part IV – Appendix A 199 STRATEGIC GOAL: Effectively Managed U.S. Government Finances Strategic Outcome: Revenue collected when due through a fair and uniform application of the law Measure: Timeliness of Critical Filing Season Tax Products to the Public (%) (E) FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 Target 75 80 92 85 .2 86 Actual 76 91 .4 83 83 .5 Target met? Y Y N N Definition: The percentage of Critical Tax Products, paper and electronic, made available to the public timely . Critical Tax Products are business tax products, Tax Exempt and Government Entities and miscellaneous tax products . This measure contains two components: (1) percentage of paper tax products that meet the scheduled start to ship date within five business days of the actual start to ship date and (2) percentage of scheduled electronic tax products that is available on the Internet within five business days of the ok-to-print date . The intent is to have the tax products available to the public 30 days before the form is required to be filed . Indicator Type: Measure Data Capture and Source: Publishing Services Data (PSD) System Data Verification and Validation: Nightly processes provide analysts and management with reports concerning production status, missing data problems, and past due situations . Data Accuracy: Reasonable Data Frequency: Quarterly Future Plans/Explanation for Shortfall: For fiscal year 2007, the Timeliness of Critical Filing Season Tax Products to the Public was 83 .5 percent, 1 .7 percentage points below the fiscal year 2007 target of 85 .2 percent and 0 .6 percent above the prior year’s performance of 83 .0 . The late passage of Extender Legislation affecting state and local sales taxes and education expenses was the primary cause for the IRS not meeting this target . More than 1,000 tax product revisions affecting 137 of the 164 filing season products used by taxpayers were changed with no impact to the start of the filing season . A total of 27 tax products were delayed . Eleven tax products were directly impacted by the Extender legislation and the remaining sixteen were indirectly impacted by the Extender legislation as a result of workload modifications to accommodate priority forms and publications . These products were originally scheduled for processing between October and December 2006 . Full Report of the Treasury Department’s Fiscal Year 2007 Performance Measures by Focus and Strategic Goal 200 Department of the Treasury – Performance and Accountability Report – Fiscal Year 2007 Measure: Timeliness of Critical Other Tax Products to the Public (%) (E) FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 Target Baseline 80 85 79 .6 86 Actual 76 80 61 .2 84 Target met? Y Y N Y Definition: The percentage of Critical Other Tax Products, paper and electronic, made available to the public timely . Critical Other Tax Products are business tax products, Tax Exempt and Government Entities and miscellaneous tax products . This measure contains two components: (1) percentage of paper tax products that meet the scheduled start to ship date within five business days of the actual start to ship date and (2) percentage of scheduled electronic tax products that is available on the Internet within five business days of the ok-to-print date . The intent is to have the tax products available to the public 30 days before the form is required to be filed . Indicator Type: Measure Data Capture and Source: Publishing Services Data System (PSD) Data Verification and Validation: Nightly processes provide analysts and management with reports concerning production status, missing data problems, and past due situations . Data Accuracy: Reasonable Data Frequency: Quarterly Future Plans/Explanation for Shortfall: The IRS expects performance to increase for fiscal year 2008 .