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About This Report

Purpose of Report

Photo showing the USAID FY 2005 Performance and Accountability Report cover.The U.S. Agency for International Development's (USAID) Performance and Accountability Report (PAR) for fiscal year (FY) 2005 provides performance and financial information that enables Congress, the President, and the public to assess the performance of the Agency relative to its mission and stewardship of the resources entrusted to it. This PAR satisfies the reporting requirements of the following legislation:

  • Inspector General (IG) Act of 1978 (Amended) – requires information on management actions in response to IG audits.
  • Federal Managers' Financial Integrity Act of 1982 (FMFIA) – requires a report on the status of management control issues.
  • Chief Financial Officers (CFO) Act of 1990 – provides for the production of complete, reliable, timely, and consistent financial information for use by the executive branch of the government and the Congress in the financing, management, and evaluation of federal programs.
  • Government Management Reform Act of 1994 – requires Agency audited financial statements.
  • Government Performance and Results Act of 1993 (GPRA) – requires an annual report of performance results achieved against Agency goals.
  • Federal Financial Management Improvement Act of 1996 (FFMIA) – requires an assessment of financial systems for adherence to government-wide requirements.
  • Reports Consolidation Act of 2000 – authorized federal agencies to consolidate various reports in order to provide performance, financial, and related information in a more meaningful and useful format.

FY 2005 USAID Performance and Accountability Highlights

  • For the third year in a row, the Agency received an unqualified ("clean") audit opinion from its independent auditors, attesting to its exemplary stewardship of the public funds entrusted to it.
  • FY 2005 is the second year in which USAID's PAR is structured around a streamlined and cohesive set of strategic objectives, strategic goals, and performance goals that were established jointly between the Department of State and USAID in the Joint State-USAID Strategic Plan for FY 2004 – 2009.
  • For the second consecutive year, the Agency is presenting provisional or preliminary performance results information for the fiscal reporting year just ended (FY 2005), rather than prior year results data as it has been forced to do in the past, due to the data lag associated with the Agency's Annual Report performance management system prepared by each of its operating units. This information has been collected from and vetted by its Regional, Pillar, and Functional Bureaus.
  • Also for the second time, USAID will supplement the preliminary FY 2005 performance results information contained in this report with a FY 2005 USAID PAR Addendum (Addendum), which will be available in the Spring of 2006. The Addendum will contain all final, verified, and validated performance results against the Agency's goals, indicators, and targets for FY 2005, and will be made available in hard-copy format and electronically. For more information on the Addendum, please contact USAID's Office of Strategic and Performance Planning at (202) 712-0175.

How This Report is Organized

Message From The Administrator, USAID

The Administrator's message includes significant USAID accomplishments and an assessment of whether financial and performance data in the report is reliable and complete, and a statement of assurance as required by the FMFIA indicating whether management controls are in place and financial systems conform with government-wide standards.

Management's Discussion and Analysis (MD&A)

The MD&A is a concise overview of the entire report, similar to an Executive Summary in a private company's annual report. It includes an organizational overview; a summary of the most important performance results and challenges for FY 2005; a brief analysis of financial performance; a brief description of systems, controls, and legal compliance; and information on the Agency's progress in implementing the President's Management Agenda (PMA) and addressing the management challenges identified by the Office of Inspector General (OIG). The MD&A is supported and supplemented by detailed information contained in the Performance Section, Financial Section, and Appendices.

Performance Section

This section contains the annual program performance information required by the GPRA, and combined with the MD&A and Appendices, includes all of the required elements of an annual program performance report as specified in the Office of Management and Budget (OMB) Circular A-11, Preparing, Submitting and Executing the Budget. The results are presented by strategic goal, with a chapter covering each of USAID's eight strategic goals from the Joint State-USAID Strategic Plan for FY 2004 – 2009. For more information on this section, please contact USAID's Office of Strategic and Performance Planning at (202) 712-0175.

Financial Section

This section contains a message from the Chief Financial Officer (CFO) describing progress and challenges pertaining to the Agency's financial and performance management, including information on the Agency's compliance with laws and regulations, the Agency's financial statements and related Independent Auditor's Report, and other Agency-specific statutorily required reports pertaining to the Agency's financial management. For more information on this section, please contact the office of the CFO at (202) 712-1980.

Appendices

  • USAID Staff Listings by Type
  • Global Development Alliance (GDA) Secretariat
  • USAID Data Estimation Methodology
  • Glossary of Terms
  • Abbreviations and Acronyms

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