About This Report
Purpose of Report
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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