About This Report
Purpose of Report
 The U.S. Agency for International Development’s (USAID) Performance and Accountability Report (PAR) for fiscal year (FY) 2006 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 – authorizes federal agencies to consolidate various reports in order to provide performance, financial, and related information in a more meaningful and useful format.
FY 2006 USAID Performance and Accountability Highlights
For the fourth 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 2006 is the third year in which USAID’s PAR reports against a strategic planning framework shared with the Department of State. This framework reflects the strategic objectives, strategic goals, and performance goals set forth in the Joint State-USAID Strategic Plan for FY 2004–2009. Consistent with the Joint Strategic Plan, this year’s PAR includes a Joint State-USAID Performance Section. The Joint Performance Section clearly identifies those indicators that are managed by USAID, and the indicators managed by State are also included to provide a more complete picture of how the two agencies are working together in support of common objectives and goals. Each indicator table in the Joint Performance Section shows the logo of the agency responsible for gathering, validating, and reporting the performance data for that indicator, as shown below:
 USAID |
 Department of State |
USAID and the Department of State are reporting separately on agency-specific resources invested to achieve performance and strategic goals.
Many of USAID’s performance results for FY 2006 are preliminary because the Agency’s final fiscal year data are typically not available until mid-to late December. This necessitates estimating performance results based on partial year data, a practice accepted by the Office of Management and Budget (OMB) for purposes of reporting in the PAR.
How This Report is Organized
Message From The Administrator, USAID
The Administrator’s message relates the Agency’s accomplishments and priorities and provides an assessment of whether financial and performance data in the report is reliable and complete.
Section 1: 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 brief analysis of performance
goals, objectives and results; an overview of financial performance;
a 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 requirements for Improper Payments Information Act (IPIA)
reporting. The MD&A is supported and supplemented by detailed
information contained in the Performance, Financial, and Other
Accompanying Information (OAI) sections.
Section 2: Joint Performance Section
This year’s Joint Performance Section, prepared together
with the Department of State, captures performance data from
both agencies that support shared goals and objectives. The
section clearly distinguishes between USAID and Department
of State indicators, and reports separately on agency-specific
resources invested. The section contains the annual program
performance information required by the GPRA, including a
summary of programs assessed using OMB’s Program Assessment
Rating Tool (PART). Combined with the MD&A and Appendices,
this PAR includes all of the required elements of an annual
program performance report as specified in the OMB Circular
A-11, Preparing, Submitting and Executing the Budget
and Circular A-136, Financial Reporting Requirements.
Section 3: Financial Section
This section contains a message from the Chief Financial Officer (CFO) describing
progress and challenges pertaining to the Agency’s financial
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.
Section 4: Other Accompanying Information (OAI)
This section includes the IG’s Statement on Significant Management and Performance Challenges along with the Agency’s analysis and response, and additional detail regarding IPIA reporting.
Appendices
- Appendix A: Justifications for Excluded Indicators
- Appendix B: Abbreviations and Acronyms
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