Order Code RL33825
Federal Agency Performance and Accountability
Reports (PARs): Content and Access
January 17, 2007
Merete F. Gerli
Information Research Specialist
Government and Finance Division

Federal Agency Performance and Accountability
Reports (PARs): Content and Access
Summary
Federal departments and agencies are required to submit annual Performance
and Accountability Reports (PARs) to the Office of Management and Budget (OMB).
The PAR summarizes significant financial data, including financial highlights,
annual financial statements, performance metrics and results, and management
control practices and initiatives. Some departments and agencies include data on
how they are addressing the President’s Management Agenda and results of program
evaluations required by the Government Performance and Results Act of 1993
(GPRA; P.L. 103-62).
The financial and performance information reported in the PARs enables the
President, Congress, and the public to assess the performance of an agency relative
to its mission and to demonstrate accountability. Copies of the final reports must be
provided to the Speaker of the House of Representatives, the President and the
President pro tempore of the Senate, the chairmen and ranking minority member of
the Senate Committee on Homeland Security and Government Affairs and the House
Committee on Government Reform, and the chairmen and ranking minority member
of the budget committees, relevant authorization and oversight committees, and
appropriation subcommittees.
Various financial management improvement laws have established annual
reporting requirements for federal departments and agencies. The Reports
Consolidation Act of 2000 (P.L. 106-531) permits agencies to submit combined
reports in fulfillment of statutory requirements for financial and performance
management information.
Executive agencies post their PARs, both current and some retrospective, on
their public websites. A recent workgroup report of the National Academy of Public
Administration recommended that OMB provide a single website where all agency
Performance Accountability Reports can be made accessible to the public. The 110th
Congress may consider legislation to create such a website.
This report will be updated as necessary.

Contents
Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Performance and Accountability Reports (PARs): OMB Guidelines and
Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Performance and Accountability Report Format . . . . . . . . . . . . . . . . . . . . . 4
PAR Section 1: Management’s Discussion and Analysis . . . . . . . . . . . 4
PAR Section 2: Performance Section . . . . . . . . . . . . . . . . . . . . . . . . . . 4
PAR Section 3: Financial Section . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
PAR Section 4: Other Accompanying Information . . . . . . . . . . . . . . . 5
Recommendations for PAR Improvement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Availability of Performance and Accountability Reports . . . . . . . . . . . . . . . . . . . 6
Appendix. Acronyms Used in OMB Circular A-136, Financial Reporting
Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
List of Tables
Table 1. Performance and Accountability Reports . . . . . . . . . . . . . . . . . . . . . . . . 7

Federal Agency Performance and
Accountability Reports (PARs):
Content and Access
Background
Each federal department and agency is required to submit an annual
Performance and Accountability Report (PAR) to the Office of Management and
Budget (OMB) and to Congress. The PAR summarizes significant financial data,
including financial highlights, annual financial statements, performance metrics and
results, and management control practices and initiatives. Some departments and
agencies include data on how they are addressing the President’s Management
Agenda and results of program evaluations required by the Government Performance
and Results Act of 1993 (GPRA; P.L. 103-62).1
The financial and performance information reported in the PARs enables the
President, the Congress, and the public to assess the performance of an agency
relative to its mission, and to demonstrate accountability. Copies of the final reports
must be provided to the Speaker of the House of Representatives, the President and
the President pro tempore of the Senate, the chairmen and ranking minority member
of the Senate Committee on Homeland Security and Government Affairs and the
House Committee on Government Reform, and the chairmen and ranking minority
member of the budget committees, relevant authorization and oversight committees,
and appropriation subcommittees.2
Various financial management improvement laws have established annual
reporting requirements for federal departments and agencies. The Chief Financial
Officers Act of 1990 (CFO; P.L. 101 — 576), as amended by the Government
Management Reform Act of 1994 (GMRA; P.L. 103 — 356), requires 24 major
agencies and departments to prepare and submit audited financial statements. The
Accountability of Tax Dollars Act of 2002 (ATDA; P.L. 107 — 289), extends the
annual audited financial statements requirement to almost every executive branch
agency and commission. GRPA, among its many provisions, calls for submission of
1 National Academy of Public Administration (NAPA). Moving From Scorekeeper to
Strategic Partner: Improving Financial Managment in the Federal Government.
A Report
by a Workgroup of NAPA, October 2005, p. 21. Report available full-text on website at
[http://www.napawash.org/about_academy/Financial_Management_Report.pdf], last visited
January 14, 2007.
2 Office of Management and Budget, Circular A-136, Financial Reporting Requirements,
revised July 24, 2006, p. 1, at [http://www.whitehouse.gov/omb/circulars/a136/a136_revised
_2006.pdf], visited January 17, 2007.

CRS-2
annual performance reports (APRs). The Improper Payments Information Act (IPIA,
P.L. 107-300) also establishes new reporting requirements for departments and
agencies.3
A memorandum from the OMB director regarding requirements of ATDA listed
78 executive agencies and commissions now subject to coverage (in addition to the
original 24 CFO agencies).4 In the same memorandum, the director noted that all
covered agencies will be subject to the provisions of OMB Bulletin 01-09 Form and
Content of Agency Financial Statement
s which requires them to consolidate their
audited financial statements and other financial performance reports into combined
performance and accountability reports; and accelerates the deadlines for submission
to November 15, just six weeks after the close of the fiscal year.5

The Reports Consolidation Act of 2000 (P.L. 106-531) permits agencies to
submit combined reports in fulfillment of statutory requirements for financial and
performance management information. These reports are called performance and
accountability reports or PARs. OMB issued a revised version of Circular A-136,
Form and Content of the Performance and Accountability Report (PAR), on July 26,
2006. PARs now contain the annual audited financial statements, the annual
performance reports under GPRA, data on improper payments in compliance with
the IPIA, as well as other mandated reports, such as agencies’ assurances on internal
controls, accountability reports by agency heads, and Inspector Generals’ assessments
of their agencies most serious management and performance challenges.

Executive agencies post their PARs, both current and some retrospective, on
their public websites. Links to the 24 major executive agencies reports are also put up
b y t h e C h i e f F i n a n c i a l O f f i c e r s C o u n c i l a t i t s w e b s i t e ,
[http://www.cfoc.gov/documents/cfo_apar.htm], although these may not always be up-
to-date.6 A recent workgroup report of the National Academy of Public Administration
(NAPA) recommended that OMB itself “provide a single website where all agency
Performance Accountability Reports can be linked,”7 accessible to the public. OMB
currently maintains an internal staff website of PAR reports submitted by departments
and agencies.8
3 For a legislative history of these laws, see CRS Report RL31965 Financial Management
in the Federal Government: Efforts to Improve Performance
, by Virginia A. McMurtry.
4 OMB, “Requirements of the Accountability of Tax Dollars Act of 2002,” Memorandum
for Heads of Selected Executive Agencies from Mitchell E. Daniels, Jr., Dec. 6, 2002.
5 OMB, Form and Content of Agency Financial Statements, Bulletin No. 01-09, Sept. 25,
2001, [https://www.whitehouse.gov/omb/bulletins/b01-09.html], last visited Jan. 17, 2007.
6 However, as of January 17, 2007, only 2005 reports have been posted, even though
2006 reports are available at department and agency websites.
7 NAPA, loc. cit.
8 Received via email from Hai M. “Gil” Tran, OMB Office of Federal Financial
Management, Jan. 1, 2007.

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Performance and Accountability Reports (PARs):
OMB Guidelines and Requirements
Performance and Accountability Reports are prepared in accordance with OMB
guidelines outlined in Circular A-136 Financial Reporting Requirements
[http://www.whitehouse.gov/omb/circulars/a136/a136_revised_2006.pdf]. The Circular
establishes “a central point of reference for all Federal financial reporting guidance for
Executive Branch departments, agencies, and entities required to submit audited
financial statements, interim financial statements, and Performance and Accountability
Reports (PAR).”9
Agencies must submit their PARs to OMB and the Congress no later than 45
days after the end of the fiscal year, or November 15. In addition, ten working days
before issuing the final PAR, agencies must submit a draft of the PAR, including all
sections, to OMB’s Office of Federal Financial Management (OFFM) and the
appropriate Resource Management Office (RMO).
The draft and final reports (i.e., PARs, Annual Management Reports, etc.) must
be submitted electronically in a PDF format or specified website location (preferred).
Department and agency chief financial officers are required to submit the final PARs
(and Annual Management Reports for Government Corporations) to OMB’s Office of
Federal Financial Management (OFFM) and appropriate OMB Resource Management
Office (RMO), Treasury (Main), Financial Management Service (FMS), and the
Government Accountability Office (GAO). Electronic addresses of “Contacts for
Submission of PARs and Annual Management Reports” are given in the OMB
Circular.10 To be considered final, the electronic files must include all required
signatures. In addition, four hard copies of the PAR should be provided to OMB as
soon as they are available.11
OMB Circular A-136 includes the following:
! Section I is an overview of OMB Circular A-136 and covers a range
of general information such as due dates, superseded guidance, and
summary of significant changes.
! Section II defines format, content, and instructions for preparing the
PAR.
! Section III provides general guidance for a PAR Highlights Document
that should summarize and emphasize the more important aspects of
the PAR.
! Section IV provides guidance on the interim unaudited financial
statements and variance analysis required to be submitted to OMB on
a quarterly basis.
9 Office of Management and Budget, Circular A-136, Revised July 24, 2006, p. 1,
[http://www.whitehouse.gov/omb/circulars/a136/a136_revised_2006.pdf], visited Jan. 17,
2007.
10 Ibid., p. 6.
11 Ibid., p. 5.

CRS-4
! Section V provides guidance on the data that is required to be
submitted to the Department of the Treasury for the preparation of the
Financial Report of the United States Government.
Performance and Accountability Report Format
The required format for PARs outlined in OMB Circular A-136 consists of
! Agency Head Message;
! Management’s Discussion and Analysis;
! Performance Section;
! Financial Section;
! Other Accompanying Information (often appearing as Appendices).
Agency Head Message
A dated transmittal letter signed by the agency head should be located at the beginning
of the report. It must include a brief message from the agency head highlighting:
! Agency’s mission, goals and accomplishments upholding the mission;
and
! An assessment of whether financial and performance data in the report
are reliable and complete, identifying material internal control
weaknesses and actions the agency is taking to resolve them.
PAR Section 1: Management’s Discussion and Analysis. The PAR
Management’s Discussion and Analysis (MD&A) is an overview of the financial and
performance results. It should be concise and readable to a non-technical audience.
PAR Section 2: Performance Section.
! The annual program performance information submitted should
contain all of the required elements for the Annual Performance
Report “as specified in OMB Circular A-11, Part 6, Preparation and
Submission of Strategic Plans, Annual Performance Plans, and Annual
Program Performance Reports,” as amended.12
! In developing the MD&A, “preparers should draw from this section to
provide an overview of the most significant performance results.”13
PAR Section 3: Financial Section. Section 3 includes (A) a chief
financial officer’s letter, listing “Form and Content of PAR Sections;” and briefly
summarizing:

! Planned time frames for correcting audit weaknesses and
noncompliance;
! Major impediments to correcting audit weaknesses and
noncompliance; and
12 Ibid., p. 13.
13 Idem.

CRS-5
! Progress made in correcting previously reported problems.
The section also contains (B) Auditor’s Report; and (C) Financial Statements and
Notes.
PAR Section 4: Other Accompanying Information. Other
accompanying information could include performance measures, revenue foregone, and
management challenges. Agency PARs sometimes use the header “Other
Accompanying Information;” or may include additional submissions in appendices; or
may have both.
Recommendations for PAR Improvement
At the request of the Chair of the House Subcommittee on Government
Management, Finance and Accountability, a National Academy of Public
Administration (NAPA) workgroup examined ways to strengthen the financial
management of the federal government and recommended potential reforms. The
NAPA report, Moving From Scorekeeper to Strategic Partner: Improving Financial
Management in the Federal Government
, was published in October 2006.14 Section
Two p. 21, briefly assesses goals of PARs and observes that many PARs “have grown
prohibitively large and excessively detailed.”
To increase PARs effectiveness, the NAPA workgroup recommends that
OMB issue additional guidelines on PAR’s length and level of detail, and consider
better ways to streamline information currently in PARs. Among the workgroup’s
conclusions and recommendations, OMB should:
! Consider that PARs provide more integrated information, such as cost
of specific programs related to amount spent on achieving results;
! Consider that PARs include an additional chart that compares final
budgetary expenditures with congressional appropriations. Exact
contents of such a chart should be spelled out; for example, should
other forms of budgetary resources, such as contract authority,
borrowing authority, and spending authority be included from
offsetting receipts? In current standard PARs, this information is not
easily discernible; and
! Make access to all PARs available through a single online website.
14 Report posted on National Academy of Public Administration website at
[http://www.napawash.org/about_academy/Financial_Management_Report.pdf], visited Jan.
14, 2007.

CRS-6
Availability of Performance and
Accountability Reports
Departments and agencies post current and some retrospective PARs on their
websites, and FY2006 reports were available online shortly after their submission to
OMB in November 2006. OMB, as recipient of these reports in electronic format,
maintains an internal website of all current Performance and Accountability Reports
submitted, but the site is not available to the public (as NAPA recommends). In
addition, the U.S. Chief Financial Officers Council, an organization of the CFOs and
Deputy CFOs of the largest federal agencies, and senior officials of OMB and the
Department of the Treasury, purports to “link to the most recent” PARs on its website
at [http://cfo.gov/documents/cfo_apar.htm]; although as of January 15, 2007, only 2005
reports were posted.
Table 1 below indicates website location of latest (FY2006) PARs for the 24
major departments and agencies; whether earlier reports are also posted; and whether
additional accompanying information is included, as permitted under Section 4 of the
OMB prescribed PAR format.

CRS-7
Table 1. Performance and Accountability Reports
Agency Name
FY2006 and Earlier PARs
Other Accompanying Information/Appendicesa
Department of
[http://www.usda.gov/ocfo/usdarpt/usdarpt.htm]
Appendix A - Management Challenges
Agriculture
Earlier [http://www.ocfo.usda.gov/reports/index.htm]
Appendix B - Improper Payment and Recovery Audit Details
(USDA)
Appendix C - Table of Exhibits
Appendix D - Acronyms
Department of
[http://www.osec.doc.gov/bmi/budget/FY06PARlink.htm]
Appendix A: Performance and Resource Tables
Commerce (DOC)
Includes links to earlier reports.
Appendix B: Performance Goals and Measures that Have Been Discontinued or
Changed
Appendix C: Improper Payments Information Act (IPIA) Reporting Details
Appendix D: Glossary of Acronyms
Additional Information:
DOC Strategic Plan, Annual Performance Plans and Report
Department of
[http://www.dod.mil/comptroller/par/]
Management Assurance Details
Defense (DOD)
Includes links to earlier reports.
Auditor-Identified Financial Statement Weaknesses
Inspector General’s Summary of Management and Performance Challenges
Government Accountability Office High-Risk Areas
Management’s Response to Auditor Challenges
Improper Payments Information Act Reporting Details
Funds Managed by the Department for the Executive Office of the President
Department of
[http://www.ed.gov/about/reports/annual/2006report/index.html]
Glossary of Acronyms
Education (ED)
Earlier [http://www.ed.gov/about/reports/annual/index.html?src=ln]
Program Performance Report (Not Audited)
Department of
[http://www.cfo.doe.gov/progliaison/2006finalpar2.pdf]
Inspector General’s Management and Performance Challenges
Energy (DOE)
Earlier [http://www.cfo.doe.gov/cf1-2/arindex.htm]
Improper Payments Information Act Reporting Details
Other Statutory Reporting - Management’s Response to Audit Reports
Glossary of Acronyms

CRS-8
Agency Name
FY2006 and Earlier PARs
Other Accompanying Information/Appendicesa
Department of
[http://www.hhs.gov/of/library/par06/pdfmenu/]
Top Management and Performance Challenges
Health and Human
Earlier [http://www.hhs.gov/of/reports/account/]
Improper Payments Information Act Report
Services (HHS)
Other Financial Information
FMFIA Information
Department of
[http://www.dhs.gov/xabout/budget/editorial_0430.shtm]
Tax Burden / Tax Gap
Homeland Security Includes links to earlier reports.
Improper Payments Information Act (IPIA) Reporting Details
(DHS)
Major Management Challenges Facing the Department of Homeland Security
Management’s Response to the Office of the Inspector General’s Report on
Major Management Challenges Facing the Department of Homeland Security
Effects of Hurricanes Katrina and Rita
Appendix A — References and Resources
Appendix B — List of Department Websites
Appendix C — Glossary of Acronyms and Abbreviations
Department
[http://www.hud.gov/offices/cfo/reports/2006/2006par.pdf]
Management and Performance Challenges
Housing and Urban Earlier [http://www.hud.gov/offices/cfo/reports/cforept.cfm]
Inspector General’s Summary of Management and Performance Challenges
Development
Improper Payments Information Act Reporting Details
(HUD)
HUD Assisted Housing Units by Program
Compliance Status of Financial Management Systems
Role of Program Evaluations and Research Studies in Assessing Program
Performance
Department of the
[http://www.doi.gov/pfm/par/par2006/]
Appendices
Interior (DOI)
Earlier [http://www.doi.gov/pfm/deptrept.html]
Appendix A: Improper Payments Information Act
Appendix B: Summary of Major Management Challenges Facing Interior (OIG)
Appendix C: Organization Chart
Appendix D: Glossary of Acronyms

CRS-9
Agency Name
FY2006 and Earlier PARs
Other Accompanying Information/Appendicesa
Department of
[http://www.usdoj.gov/ag/annualreports/pr2006/TableofContents.htm]
Management Section: Overview
Justice (DOJ)
Earlier [http://www.usdoj.gov/05publications/05_5.html]
President’s Management Agenda (PMA)
OMB’s Program Assessment Rating Tool (PART)
Office of the Inspector General’s Top Management and Performance Challenges
in the Department of Justice
Department of Justice Management’s Response to the Office of the Inspector
General’s Top Management and Performance Challenges
FMFIA Corrective Action Plans
Appendices
(A) Office of the Inspector General, Audit Division Analysis and Summary of
Actions Necessary to Close the Report
(B) Department of Justice Financial Structure
(C) Improper Payments Information Act Reporting Details
(D) FY2006 Financial Management Status Report and Five-Year Plan Summary
(E) Major Program Evaluations Completed During FY2006
(F) Intellectual Property Report — FY2006
(G) Acronyms
(H) Department Component Websites

CRS-10
Agency Name
FY2006 and Earlier PARs
Other Accompanying Information/Appendicesa
Department of
[http://www.dol.gov/_sec/media/reports/annual2006/]
Appendices
Labor (DOL)
Earlier [http://www.dol.gov/_sec/media/reports/]
1. Performance Goal Details
2. Significant FY2006 Audits and Evaluations
3. Improper Payments Information Act Reporting Details
4. Acronyms
5. Internet Links
Department of
[http://www.state.gov/s/d/rm/rls/perfrpt/2006/]
Appendices
State (DOS)
Earlier [http://www.state.gov/s/d/rm/rls/perfrpt/]
Justifications for Excluded Indicators
Department of State PART Assessment Ratings and Scores (2002-2006)
Department of State Efficiency Measures: 2002-2005 PART Programs
PART Summaries and Improvement Plans
Glossary of Acronyms
Department of
[http://www.dot.gov/perfacc2006/index.htm]
Performance Data Completeness and Reliability Details
Transportation
Earlier [http://www.dot.gov/about_dot.html]
Inspector General’s FY2007 Top Management Challenges
(DOT)
FY2006 OMB PART Program for DOT
Improper Payments Information Act (IPIA) Reporting Details
Department of the
[http://www.ustreas.gov/offices/management/dcfo/accountability-
Appendix A: Full Report of Treasury’s FY2006 Performance Measures
Treasury (Treas)
reports/]
Appendix B: Completeness and Reliability of Performance Data
Includes links to earlier reports.
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)
Appendix H: Glossary of Acronyms
Department of
[http://www.va.gov/budget/report/]
Improper Payments Information Act Reporting Details
Veterans Affairs
Includes links to earlier reports.
Definitions
(VA)
List of Abbreviations and Acronyms
Key Report Officials

CRS-11
Agency Name
FY2006 and Earlier PARs
Other Accompanying Information/Appendicesa
United States
[http://www.usaid.gov/policy/par06/]
Justifications for Excluded Indicators
Agency for
Includes links to earlier reports.
Justifications are provided for indicators from the FY2006
International
Joint Performance Plan not included in the PAR’s Joint Performance Section
Development
Abbreviations and Acronyms
(USAID)
Environmental
[http://www.epa.gov/ocfo/finstatement/2006par/index.htm]
Appendix A - Program Evaluations Completed in FY2006
Protection Agency
Earlier [http://www.epa.gov/cfo/finstatement/apr.htm]
Appendix B - Data Quality Intro
(EPA)
Appendix C - Public Access
Appendix D - Acronyms
General Services
[http://www.gao.gov/new.items/d072sp.pdf]
From the Inspector General
Administration
Includes links to earlier reports.
Appendixes
(GSA)
1. Accomplishments and Other Contributions
2. GAO’s Report on Personnel Flexibilities
3. GAO’s FISMA Efforts
National
[http://www.nasa.gov/pdf/163205main_FY_2006_NASA_PAR.pdf]
Appendix A: Audit Follow-up Actions
Aeronautics and
Earlier [http://www.nasa.gov/about/budget/PAR_Reports.html]
Appendix B: FY2005 Performance Improvement Plan Follow-up
Space
Appendix C: OMB Program Assessment Rating Tool (PART) Recommendations
Administration
Appendix D: Source Information
(NASA)
Nuclear Regulatory [http://www.nrc.gov/reading-rm/doc-
A. Inspector General’s Assessment of the Most Serious Management and
Commission
collections/nuregs/staff/sr1542/v12/]
Performance Challenges Facing NRC
(NRC)
Earlier
B. Management Decisions and Final Actions on OIG Audit Recommendations
[http://www.nrc.gov/reading-rm/doc-collections/nuregs/staff/sr1542/]
C. Agreement States
D. NRC Organization Chart as of September 30, 2005
E. Glossary of Acronyms

CRS-12
Agency Name
FY2006 and Earlier PARs
Other Accompanying Information/Appendicesa
National Science
[http://www.nsf.gov/publications/pub_summ.jsp?ods_key=par
Appendixes
Foundation (NSF)
Earlier [http://www.nsf.gov/about/performance/reports.jsp]
1. Description of NSF Directorates and Management Offices
2. NSF Executive Staff and NSF Officers
3. National Science Board Members During FY2006
4. Additional Performance Assessment Information
A. Schedule of Program Evaluations
B. Table of External Evaluations
C. IBM Performance Measurement Validation and Verification
FY2006 Final Report - Executive Summary
5. Other Financial Reporting Information
Debt Collection Improvement Act of 1996
Cash Management Improvement Act
6. Management Challenges
A. Inspector General’s Memorandum on FY2007 Management Challenges
B. Director’s Response to IG’s Memo on Management Challenges and
NSFManagement Challenges for FY2006
7. Patents and Inventions Resulting from NSF Support
8. List of Acronyms
Office of Personnel [http://www.opm.gov/gpra/opmgpra/par2006/index.asp
Appendix A - Additional Performance Information
Management
Earlier [http://www.opm.gov/gpra/opmgpra/]
Appendix B - Data Sources
(OPM)
Appendix C - Acronyms and Abbreviations

CRS-13
Agency Name
FY2006 and Earlier PARs
Other Accompanying Information/Appendicesa
Small Business
[http://www.sba.gov/aboutsba/budgetsplans/serv_abtsba_budgets_par2
Appendix 1 — Regional Performance Information and Success Stories
Administration
006.html]
Appendix 2 — Strategic Goals, Objectives and Outcomes
(SBA)
Earlier [http://www.sba.gov/aboutsba/budgetsplans/index.html]
Appendix 3 — Government Accountability Office Recommendations
Appendix 4 — Office of the Inspector General Report on the Most Serious
Management Challenges
Appendix 5 — Agency Response to the OIG Management Challenges
Appendix 6 — the SBA’s Actions in Response to OMB’s Part Evaluations
Appendix 7 — Improper Payments
Appendix 8 — SBA’s Internet Links
Appendix 9 — Glossary of Acronyms and Abbreviations
Appendix 10 — Discontinued Performance Indicators
Social Security
[http://www.ssa.gov/finance/]
Improper Payments Information Act of 2002 Detailed Report
Administration
Includes links to earlier reports.
Glossary and SSA Management and Board Members
(SSA)
Source: Table developed by the Congressional Research Service from Web addresses accessed on January 17, 2007.
a. Data in column “Other Accompanying Information/Appendices” is taken directly from Department and Agency PARs. For abbreviations, see listing at the end of this report,
Acronyms Used in OMB Circular A-136, Financial Reporting Requirements.

CRS-14
Appendix. Acronyms Used in OMB Circular A-136,
Financial Reporting Requirements
AAPC
Accounting and Auditing Policy Committee of the FASAB
ACSEC
Accounting Standards Executive Committee
AICPA
American Institute of Certified Public Accountants
ATB
Adjusted Trial Balance
ATDA
Accountability of Tax Dollars Act of 2002 (P.L. 107 — 289)
AU
Auditing and Attestation Standard
CFO
Chief Financial Officer
CFO
Chief Financial Officers Act of 1990 (P.L. 101 — 576),
CSRS
Civil Service Retirement System
CY Current
Year
FACTS I
Federal Agencies’ Centralized Trial-balance System I
FACTS II
Federal Agencies’ Centralized Trial-balance System II
FASAB
Federal Accounting Standards Advisory Board
FASB Federal
Accounting Standards Board
FBWT
Fund Balance with Treasury
FCRA
Federal Credit Reform Act (P.L. 101-508)
FDIC
Federal Deposit Insurance Corporation
FERS
Federal Employees’ Retirement System
FFMIA Federal
Financial Management Improvement Act (P.L. 104-208)
FHA
Federal Housing Administration
FMFIA
Federal Managers Financial Integrity Act (P.L. 97-255)
FMS
Department of the Treasury Financial Management Service
FR Financial
Report of the United States Government
FY Fiscal
Year
GAAP
Generally Accepted Accounting Principles
GAO
Government Accountability Office
GASB Governmental
Accounting Standards Board
GFRS Government-wide
Financial Report System
GMRA Government
Management Reform Act (P.L. 103 — 356)
GPRA Government
Performance
and Results Act (P.L. 103 — 62)
HI Hospital
Insurance
IFCS Intragovernmental
Fiduciary Confirmation System
IG Inspector
General
IPIA
Improper Payments Information Act of 2002 (P.L. 107-300)
MD&A
Management’s Discussion and Analysis
MRS
Military Retirement System
OAI
Other Accompanying Information
OASDI
Old-Age, Survivors, and Disability Insurance
OFFM
OMB Office of Federal Financial Management
OIG
Office of Inspector General
OMB
Office of Management and Budget
OPM
U.S. Office of Personnel Management
PAR
Performance and Accountability Report
PART
Program Assessment Rating Tool
PP&E
Property, Plant & Equipment
PY Prior
Year

CRS-15
Q&A
Questions & Answers
RMO
Resource Management Office
RSI
Required Supplementary Information
RSSI Required
Supplementary Stewardship Information
SAS
Statement on Auditing Standards
SBR
Statement of Budgetary Resources
SCA
Statement of Custodial Activity
SCNP
Statement of Changes in Net Position
SEC
Securities and Exchange Commission
SF Standard
Form
SFFAC
Statement of Federal Financial Accounting Concepts
SFFAS
Statement of Federal Financial Accounting Standards
SMI
Supplementary Medical Insurance
SNC
Statement of Net Cost
SOF
Statement of Financing
SOSI
Statement of Social Insurance
TCS
Treasury Combined Statement
TFM
Treasury Financial Manual
TR Technical
Release
Treasury
U.S. Department of the Treasury
TVA
Tennessee Valley Authority
UI Unemployment
Insurance
USSGL
U.S. Standard General Ledger