UNITED STATES 

GOVERNMENT

PRINTING OFFICE

ANNUAL

REPORT

FISCAL YEAR

2000

K EEPING

A MERICA

I NFORMED
U.S. Government Printing Office

Administrative

Law Judge 

General

Counsel

Office of 

Congressional

and

Public Affairs 

Policy

Coordination

Staff

Congressional

Printing

Management

Division

Institute for 

Federal

Printing and 

Electronic

Publishing

Departmental

Account

Representative

Division

Typography

and Design 

Division

Engineering

Service

Office of 

Administrative

Support

Office of the 

Comptroller

Office of 

Equal

Employment

Opportunity

Office of 

Information

Resources

Management

Customer Services 

Deputy Public Printer 

PUBLIC PRINTER 

Office of 

Budget

Office of 

Labor/

Employee

Relations

Office of 

Planning

Office of 

Personnel

Occupational

Health and 

Environmental

Services

Printing

Procurement

Department

Materials

Management

Service

Quality Control 

and Technical 

Department

 Production 

Department Superintendent of Documents 

Technical

Support

Group

Document

Sales

Service

Library

Programs

Service

Information

Dissemination

Policy

Office of 

Electronic

Information

Dissemination

Inspector

General

A S S OF EPTEMBER 30, 2000
UNITED STATES 

GOVERNMENT

PRINTING OFFICE

ANNUAL

REPORT

FISCAL YEAR

2000

TABLE OF CONTENTS

Message from the Public Printer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . v 

The Government Printing Office – Keeping America Informed . . . . . . . . . . . . . . . . . . . 1 

Highlights 2000 

Successful Y2K Conversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

GPO Ranked First Among Nation’s In-Plants . . . . . . . . . . . . . . . . . . . . . . . . . . 5 

Third Biennial Report to Congress on GPO Access . . . . . . . . . . . . . . . . . . . . . . . 5 

Ben’s Guide to Online Government Information Released . . . . . . . . . . . . . . . . . . . . 6 

Public Access to Microsoft Antitrust Case Documents . . . . . . . . . . . . . . . . . . . . . . 7 

Use of Online U.S. Budget Increased . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 

Technical Support Provided for Supreme Court Web Site . . . . . . . . . . . . . . . . . . . . 8 

GPO-Designed Publication Wins Award . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 

Clean Opinion Received in Independent Audit of FY 1999 Finances . . . . . . . . . . . . . . . . 9 

Printing Support for Census 2000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 

2000 Edition of “Plum Book” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 

New GPO Style Manual Prepared . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 

Printing Support for Inaugural Swearing-In Ceremony . . . . . . . . . . . . . . . . . . . . . 11 

Major Space Consolidation Achieved with Warehouse Move . . . . . . . . . . . . . . . . . . . 12 

New Links to Scientific and Technical Information Launched . . . . . . . . . . . . . . . . . . . 12 

Partnership Agreement with National Library of Medicine . . . . . . . . . . . . . . . . . . . . 14 

More Than 500 Government Information Librarians Gather for Depository Library Conference . . . . . 14 

Working Group on Permanent Public Access Policy Convened . . . . . . . . . . . . . . . . . . 14 

GPO’s Fiscal Year 2001 Appropriations Action . . . . . . . . . . . . . . . . . . . . . . . . . 16 

Financial Year in Review 

Report of Independent Certified Public Accountants . . . . . . . . . . . . . . . . . . . . . . 19 

Operating Performance Measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 

Financial Performance Measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 

Consolidated Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 

Consolidated Statements of Revenues and Expenses . . . . . . . . . . . . . . . . . . . . . . 34 

Consolidated Statements of Cash Flows . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 

Notes to Consolidated Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . 36 

Consolidating Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 

Supplemental Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 

Public Printer’s Assertion Letter on Internal Controls . . . . . . . . . . . . . . . . . . . . . . 62 

Table of Contents iii

MESSAGE FROM THE PUBLIC PRINTER

GPO began the fiscal year with its second consecutive annual designation as the Nation’s leading 

in-plant printing operation, a tribute to the continuing efforts and dedication of its skilled workforce. 

Noting that 2000 marked GPO’s 139th year, the 

December 1999 issue of In-Plant Graphics magazine

reported that “GPO has drastically changed itself over 

the past few years from a strictly ink-on-paper provider 

to a high-tech digital data delivery organization.” 

Throughout FY 2000, GPO engaged in a number of 

high-tech online and print activities that supported 

Congress and Federal agencies, and which helped 

keep America informed. 

Improving public access to electronic Government 

information was a major focus of our activities in FY 

2000. Early in the year, having successfully met the 

challenge of the Y2K transition, GPO released Ben’s 

Guide to U.S. Government for Kids on GPO Access—a

kids’ guide to Federal Government information on the 

Web—drawing praise from parents, educators, and the 

library community. By arrangement with the U.S. District Court for the District of Columbia, GPO was the 

outlet for all documents issued by the Court during the 

Microsoft case in both online and print formats. GPO 

provided technical support and hosting technology for 

the Supreme Court’s new Web site, which later in the 

year was the focus of intense public scrutiny with the 

release of the Court’s decisions in the Florida election 

case.

GPO also launched new partnerships with the Department of Energy and the National Library of Medicine 

to create new online links to scientific and technical as 

well as medical information, and continued talks with 

legislative, executive, judicial branch agencies toward 

the development of effective strategies for ensuring 

permanent public access in this electronic age. Technology improvements included installing a new T3 

fiber optic Internet connection to handle the increased 

demand for public access to Government information 

on GPO Access, and investigation of public key infrastructure (PKI) technology to enhance security. By the 

end of the year, GPO Access was being used by the 

public to retrieve more than 26 million Government 

documents published by all three branches of the 

Government each month—the equivalent of about 

637 million typewritten pages of information. 

GPO’s printing functions also had a strong year in FY 

2000. Our printing procurement program was a major 

participant in Census 2000, placing more than 80 contracts worth more than $65 million with dozens of private sector printing contractors across 17 states for the 

forms and other materials needed in the 

conduct of the Nation’s decennial headcount. We continued to support Congress with the daily production 

of the Congressional Record as well as the copies of 

bills, reports, hearings, and other documents needed 

by the legislative process. Daily production of essential 

executive publications such as the Federal Register,

Code of Federal Regulations, passports, and other items 

continued as well. 

During the year, we worked closely with the Joint Congressional Committee on the Inauguration to prepare 

the programs, tickets, and other materials needed for 

the inaugural ceremony in January 2001, and on 

behalf of the Senate Committee on Governmental 

Affairs produced the 2000 edition of U.S. Government 

Policy and Supporting Positions—the so-called “Plum 

Book”—that draws a great deal of attention with the 

change of Administrations. We also revised and published a new edition of the GPO Style Manual, meeting 

public demand for this widely-used document. 

GPO received an “unqualified opinion” on its financial 

statements for FY 2000 following a comprehensive, 

independent audit of its financial operations by KPMG 

LLP. This is the highest level of assurance that an audit 

firm can give on an organization’s financial statements. 

FY 2000 was the fourth consecutive year that we have 

received such an opinion since an annual audit requirement for GPO was enacted by Congress in 1996. 

The financial statements reflect that GPO completed 

FY 2000 with a consolidated under-recovery of 

$115,000 on total revenues of $807.5 million, a margin of about one one-hundredth of 1 percent. This is a 

significant improvement over the previous year. GPO 

undertook a major cost-reduction effort in FY 2000 

with the consolidation of warehouse facilities for publications and paper, a move that will save more than 

$5 million over the next 5 years. Staffing levels also 

continued to decline through attrition, falling by 121 

FTE’s during the year. In action on the FY 2001 Legislative Branch Appropriations bill, GPO received strong 

direction from Congress to reduce costs by accelerating the transition of the Federal Depository Library Program to an increasingly online basis—a transition that 

has been underway since 1996. 

After eight years of service as Public Printer, I am 

pleased to report that GPO has come a long way over 

the past decade, successfully transitioning itself from a 

conventional printing and hard-copy distribution facility staffed by nearly 5,000 employees to a “high-tech 

digital data delivery organization” with 3,100 staff 

serving Congress, Federal agencies, the courts, and the 

public. Along the way, we developed one of the 

Message from the Public Printer v
Government’s early online dissemination efforts, 

GPO Access, into a comprehensive service that today 

links millions of Americans in their offices, homes, 

schools, and libraries with information provided by 

all three branches of their Government. 

GPO’s operations have changed, too. An independent 

management review by Booz-Allen & Hamilton, Inc., 

in 1998 found that GPO “effectively satisfies its priority 

congressional customers and meets the variable 

demands and outputs requested by Congress,” provides a printing procurement service that customer 

agencies view as “an example of ‘government at its 

best,’” and successfully meets Government and public 

expectations for electronic information dissemination. 

The scope of the transition at GPO over the past ten 

years has marked the 1990’s as perhaps the single most 

dramatic decade of change in this agency’s history. 

However, the successes of the past decade have come 

at a price. There has been an ongoing decline in GPO’s 

sales of publications, due principally to the increasing 

availability of titles on the Internet. GPO proposed a 

consolidation of the Government’s publications dissemination functions in 1999 for economy purposes, 

but in the absence of any action on that proposal we 

have been compelled to begin downsizing actions for 

our sales program. At the same time, decade-long 

employment reductions have forced GPO’s employees 

in other programs to do more with less, and many 

critical areas are now operating understaffed. Increased 

recruitment, training, and associated measures will be 

necessary in the coming years to ensure the continued 

strength of GPO’s workforce. 

Finally, while the drive to make more Government 

publications available electronically has benefited 

millions, it has also raised new issues with respect to 

security, authenticity, permanence, and equity that 

have yet to be effectively resolved. Addressing 

these will require the effective use of technology, the 

development of innovative partnerships with both 

Government and non-governmental organizations, 

and broad consultation and cooperation with Congress, 

Federal agencies, the courts, and the public. 

I am proud of what GPO accomplished during FY 2000, 

and what it has achieved over the past several years. 

New technology has enabled GPO to perform its 

mission more effectively and efficiently than ever, while 

expanding our capability to keep America informed. 

More important than technology, however, have been 

the skilled and dedicated efforts of the men and 

women who work here, who have made the new 

technology work for Congress, Federal agencies, the 

courts, and the public. To them belongs the real credit 

for the achievements GPO has made and will continue 

to make in the years to come. 

MICHAEL F. DiMARIO 

Public Printer 

April 2001 

vi GPO Annual Report 2000 
THE GOVERNMENT PRINTING OFFICE – Keeping America Informed 

T he Government Printing Office (GPO) keeps 

America informed. For nearly 140 years, GPO 

has produced and distributed Federal Government information products. Whether providing 

public access to Government information online, or 

producing or procuring printed publications, GPO 

combines conventional technology with state-ofthe-art methods for supporting nearly all the information needs of the Congress, Federal agencies, 

and the American public. 

Role in Government 

GPO is part of the legislative branch of the Federal Government. The Public Printer, who serves 

as GPO’s chief officer, is nominated 

GPO combines conven- by the President 

tional technology with and confirmed by 

state-of-the-art methods the Senate. GPO 

for supporting nearly all operates under the 

the information needs of authority of the 

public printing and the Congress, Federal documents chapagencies, and the Ameri- ters of Title 44 of 

can public. the U.S. Code. 

Created primarily 

to satisfy the printing needs of Congress, GPO 

today is the focal point for printing and information dissemination for the entire Federal community. In addition to Congress and the White 

House, approximately 130 Federal departments 

and agencies rely on GPO’s services. Congressional documents, Federal regulations and 

reports, IRS tax forms, and U.S. passports—all are 

produced by or through GPO. At one time, GPO’s 

mission was accomplished through the production and procurement of traditional ink-on-paper 

printing. Today, after more than a generation’s 

experience with electronic printing systems, GPO 

is at the forefront in providing Government information through a wide range of formats, including printing, microfiche, CD-ROM, and online 

technology through GPO Access (www.gpo.gov/ 

gpoaccess).

Facilities and Personnel 

Carrying out GPO’s mission today takes the skills and 

dedication of a workforce of more than 3,100 

employees nationwide. Most are based at GPO’s 

central office facility in the Nation’s Capital, making 

GPO the largest industrial employer in the District of 

Columbia. Also located in the National Capital area 

is a warehouse for paper and publications. Across 

the country, a printing plant in Denver, 20 regional 

and satellite procurement offices, a distribution facility in Pueblo, CO, and 24 bookstores—each located 

in a major metropolitan area—complete GPO’s overall structure. 

Funding

Unlike most Federal agencies, GPO operates just like 

a business—it is reimbursed by its customers for the 

cost of the work it performs. However, GPO receives 

two modest appropriations, one to pay for the cost 

of congressional printing, and the other to fund the 

distribution of Government documents as required 

by law. These funds are provided through the 

annual legislative branch appropriations bill, and 

together they comprise about 4 percent of total legislative branch appropriations. In FY 2000, GPO’s 

revenues totaled $807.5 million. GPO finances are 

audited every year by an independent auditor, and 

every year they receive an “unqualified” opinion— 

the best that auditors can issue. 

Procurement Services 

More than 70 percent of GPO’s printing revenue is 

from agencies for work procured by GPO from the 

private sector printing industry. GPO has a longstanding partnership with America’s printing industry 

to provide for the Government’s printing needs. 

GPO competitively buys products and services from 

more than 12,000 private sector firms nationwide in 

one of the Government’s most successful procurement programs, assuring the most cost-effective use 

of the taxpayers’ printing dollar. Major procured 

products include Census materials and IRS tax forms 

and instructions, in addition to a wide variety of 

Government books, pamphlets, forms, and other 

information products. 

The Government Printing Office – Keeping America Informed 1
In-Plant Operations and 

Information Technology 

GPO’s in-plant facility provides sophisticated electronic information systems and state-of-the-art production technologies to fully support the information product needs of Congress and Federal 

agencies. GPO produces the Congressional Record 

overnight when Congress is in session, and bills, 

hearings, documents, reports, and committee prints 

are all produced in time to support Congress’ legislative needs. Also produced in-plant are the Federal

Register—the Government’s official listing of proposed rules and regulations—as well as the Code of 

Federal Regulations 

GPO’s in-plant facility and other key Government documents, provides sophisticated such as the U.S. Budelectronic information get. In FY 2000, 

systems and state-of-the- GPO’s in-plant operart production technolo- ations produced 

more than 8 million 

gies to fully support the U.S. passports for 

information product the State Departneeds of Congress and ment, and nearly 

165 million postal Federal agencies. cards for the U.S. 

Postal Service. 

In FY 2000, GPO either used or supplied to customer agencies more than 26,500 tons of paper, 

and more than an estimated 100,000 tons of paper 

were used by private sector contractors performing 

work for GPO. With few exceptions, GPO and its 

contractors use paper that meets Federal recycled 

paper requirements and all GPO printing inks utilize 

vegetable oil. 

Beginning in the 1960’s, GPO was one of the first 

printing organizations nationwide to pioneer the 

use of electronic typesetting systems in place of traditional practices. Since then, successive generations 

of technology have been deployed by GPO to 

develop electronic databases of Government information products from which publications in both 

print and electronic formats are produced. New 

computer-to-plate technology has further updated 

GPO’s capabilities. GPO has also been a leading 

producer of CD-ROMs for more than a decade. 

Today, GPO uses electronic information technology 

to increase efficiency in its print production 

processes, facilitate e-commerce in its printing procurement and documents sales programs, improve 

administrative and communications capabilities, and 

expand public access to Government information 

via the Internet and other electronic means. 

In 2000 as well as 1999 and 1998, GPO was named 

the top in-plant operation in the country by In-Plant

Graphics magazine.

Superintendent of Documents 

Today, through its Superintendent of Documents’ 

programs, GPO disseminates the largest volume of 

U.S. Government publications and information in

the world: more than 46 million printed publications were distributed in FY 2000, and there were 

more than 200 million downloads of Government 

online information from GPO Access. To keep America informed, GPO makes Government information 

available in a variety of ways. 

For those who want to purchase Government publications, GPO’s documents carry an average price of 

$16, although many are low-cost consumer publications. Approximately 9,000 titles are available for sale 

at any given time, and GPO sells publications in 

print, CD-ROM, and other electronic formats. 

Publications are sold principally by mail, telephone, 

and fax order and through 24 bookstores located 

in Washington, DC, and around the country. 

Documents can be securely ordered through GPO’s 

Online Bookstore, at http://bookstore.gpo.gov. 

Publications are also sold through the Consumer 

Information Center in Pueblo, CO. More than 2,500 

sales orders are processed every day. 

Government information in both print and electronic formats is also made available by GPO to 

more than 1,300 Federal depository libraries nationwide for the free use of the public. In operation 

since 1813, the Federal Depository Library Program 

(FDLP) is the public’s primary source of free access 

to the published information of the Federal Government, and has been called “America’s first freedom 

of information act.” Federal depository libraries are 

designated by Members of Congress or by law. 

Many are college, university, and law libraries, making the FDLP a key component of the Nation’s education system. Federal depository libraries serve an 

estimated 9.5 million people each year (not counting 

2 GPO Annual Report 2000 
those who use GPO Access outside the libraries). 

In FY 2000, GPO distributed 12.2 million copies of 

about 29,000 tangible products in print, microform, 

and CD-ROM formats to depository libraries. Virtually every depository library also has access to the 

vast range of information made available online 

via GPO Access.

Under other programs, GPO distributes U.S. Government publications to nearly 70 nations around the 

world through an International Exchange Program 

administered by the Library of Congress. Superintendent of Documents programs also catalog and index 

Government information, distribute publications as 

required by law, and provide a reimbursable distribution service for other Federal agencies. 

GPO Access 

At the forefront of GPO’s electronic information dissemination capabilities is GPO Access. GPO Access 

is one of the few Government Web sites established 

by law and one of the longest running, beginning 

operation in 1994. It is virtually the only Government Web site that 

provides easy, one- GPO Access has consis- stop, no-fee access tently drawn praise from 

the Government information community. 

to information from 

all three branches of 

the Government. 

Today, GPO Access 

links the public to more than 200,000 individual titles 

on GPO’s servers as well as on other Federal web sites. 

Overall, more than 1 billion documents have been 

retrieved by the public from GPO Access since 1994. 

By the end of FY 2000, monthly document retrievals 

averaged more than 26 million, the equivalent of 1.3 

terabytes of information, or about 637 million pages of 

typewritten documents. 

In FY 2000, GPO assisted the Supreme Court in the 

development and release of its widely-heralded Web 

site. The site, which resides on GPO’s servers, was 

hit for a total of 1.1 million page views in the hours 

just before and just after the Court’s historic decision in the Presidential election case in December. 

Early in the year, GPO drew praise from educators 

and others for making the popular Ben’s Guide to 

U.S. Government for Kids available on GPO Access, at 

http://bensguide.gpo.gov.

GPO Access has consistently drawn praise from the 

Government information community. In 1999, it was 

selected as one of the top 50 legal research web sites 

for the year by Law Office Computing magazine, and 

was named best research site for laws and best Government site overall by the newsletter legal.online. It 

was chosen as the first recipient of the American 

Association of Law Libraries’ Public Access to Government Information Award. 

In 1998, GPO Access was named one of the 15 

“Best Feds on the Web” by Government Executive 

magazine. The internationally recognized management firm of Booz-Allen & Hamilton, Inc., called 

GPO Access “one of the Federal Government’s 

largest and most active web sites” and said that the 

site “has been highly successful in making Government information easily available to the public.” In 

1997, GPO Access and the Commerce Department 

jointly earned a Hammer Award for creating the 

electronic Commerce Business Daily, known as CBDNet. Other awards have included the prestigious 

1995 James Madison Award from the Coalition on 

Government Information and a 1994 Technology 

Leadership Award. 

For further information about GPO, contact GPO’s 

Office of Congressional and Public Affairs at 

gpoinfo@gpo.gov, or call 202–512–1991. 

To order Government publications, phone 202-512-

1800 (local) or 866-512-1800 (toll free), fax 

202–512–2250, mail orders to Superintendent of Documents, P.O. Box 371954, Pittsburgh, PA 15250–7954, 

or order online from http://bookstore.gpo.gov. 

The Government Printing Office – Keeping America Informed 3

HIGHLIGHTS 2000

Successful Y2K Conversion 

Under the leadership of Senate Legislative Branch 

Appropriations Subcommittee Chairman Robert F. 

Bennett, GPO managed the transition to the Year 

2000 successfully, with no disruptions to the essential computer systems supporting Congress’s information products. GPO worked with the Senate and 

the House of Representatives, as well as the General 

Accounting Office’s oversight team, to prepare for 

the transition and staffed these systems on New 

Year’s Eve to monitor the transition. 

Commenting on GPO’s record of preparedness at the 

FY 2001 appropriations hearing in February 2000, 

Chairman Bennett told Public Printer Michael F. 

DiMario that “[w]e are delighted of course with the fact 

that there were no Y2K problems, with the Congressional Record printed appropriately and on time...” 

GPO Ranked First Again Among 

Nation’s In-Plants 

For the second year in a row, GPO was named the 

top in-plant printing operation in the Nation in a 

survey conducted by In-Plant Graphics, a widely 

respected journal of the in-plant printing industry. 

The ranking was released in the December 1999 

issue of In-Plant Graphics. 

As it did in 1998, In-Plant Graphics considered factors like budget, employees, and number of printed 

jobs. Annual impressions, sales per employee, customer service, responsiveness, and efficiency were 

also considered. According to the editor’s note, the 

purpose of the ranking was to “show the world that 

the in-plant industry is strong, and is made up of 

efficient operations capable of handling complicated, critical work.” 

In its article entitled “The Digitizing of GPO,” InPlant Graphics noted the work GPO performed in 

making the U.S. District Court’s “Findings of Fact” 

in the Microsoft case available in November 1999 in 

both print and electronic formats, observing that at 

GPO “such monumental projects have become second nature.” 

The magazine pointed out, “Now in its 139th year 

of existence, GPO has drastically changed itself over 

the past few years from a strictly ink-on-paper 

provider to a high-tech digital data delivery organization.” In-Plant Graphics reported that “the public 

now downloads some 20 million documents a 

month from GPO Access...” The article also reported 

on GPO’s efforts to upgrade its online delivery capabilities to handle the ever-increasing demand for its 

information services. 

At the same time, InPlant Graphics noted “Now in its 139th year of 

that “print is still existence, GPO has 

strong” at GPO, with drastically changed itself the recent installation over the past few years of state-of-the-art computer-to-plate systems from a strictly ink-onand a new automated paper provider to a highpassport bindery line. tech digital data delivery 

With the ongoing tran- organization.” – In-Plant

sition to electronics, In- Graphics, December 1999 

Plant Graphics noted

that GPO’s plant has 

been able to downsize dramatically in the past 5 

years, from 1,701 printing production personnel to 

1,173, a drop of more than 30 percent. 

Third Biennial Report to Congress on the 

Status of GPO Access 

GPO submitted its third Biennial Report to Congress 

on the Status of GPO Access on December 31, 1999, 

in accordance with section 4103 of Title 44, U.S.C. 

The report was also made available on GPO Access 

at www.gpo.gov/biennialreport.

At the time of the report, the information resources 

on GPO Access featured more than 1,300 databases 

through over 80 applications, including the Congressional Record and all major congressional publications, the Federal Register and Code of Federal Regulations, Supreme Court decisions, and other key 

Government documents. 

The databases also included such noteworthy publications as Investigating the Year 2000 Problem: The 

Highlights 2000 5
100 Day Report from the U.S. Senate Special Committee on the Year 2000 Technology Problem, and 

the Report of the Select Committee on U.S. National 

Security and Military/Commercial Concerns with the 

People’s Republic of China, known as the Cox Report. 

As of November 1999, the Web site provided access 

to more than 104,000 titles on GPO servers and 

over 62,000 additional titles through links to other 

Federal agency Web sites. Statistics indicated that at 

the time GPO Access fulfilled approximately 21 million document retrievals per month. 

Since the last Bien- Ben’s Guide was awarded 

the American Library 

Association’s “Notable 

Children’s Web Site” 

designation in April 2000, 

an honor reserved for sites 

nial Report in 1997, 

GPO redesigned 

and reorganized 

GPO Access, developed a plan for permanent public 

access, added new “considered the best Web applications and sites for ages birth-14, publications,

outstanding in both improved document 

content and reception.” searches and 

retrievals, and facilitated its indexing by 

Internet search engines and directories. The service 

also introduced the “Online Bookstore” for GPO’s 

sales publications, a site-search capability, a privacy 

and security notice, a creative Web site for kids 

known as Ben’s Guide, a help page, and exit pages. 

With the increasing public use of GPO Access, system enhancements were made to handle Web site 

traffic more quickly and efficiently. 

The report noted that the cost of GPO Access has

been much lower than what was originally estimated by the Congressional Budget Office (CBO) 

in the legislation creating the system (Pub. L.103-

40). CBO estimated in 1993 that creating and 

operating the online system would cost approximately $6 million in appropriated funds over the 

first 5 years. In addition, CBO said the provision of 

free online access to Federal depository libraries 

would cost another $2 million to $10 million per 

year in appropriated funds. 

In fact, the latest Biennial Report found that the 

total cost of GPO Access has been $12.9 million 

since it began operations in 1994, 20 percent less 

than the lowest estimate and 77 percent under 

the higher estimate. At the same time, the report 

cited high levels of customer satisfaction with 

GPO Access.

Ben’s Guide to Online Government 

Information Released 

Early in 2000, GPO released a new Web site for students, parents, and teachers called Ben’s Guide to U.S. 

Government for Kids, at http://bensguide.gpo.gov.

The site provides a fun and educational introduction to 

how the Government works based on information 

resources available through GPO Access.

With Benjamin Franklin as a guide, the kids’ pages 

cover topics such as the Constitution, how Federal 

laws are made, the branches of the Federal Government, and what it means to be a U.S. citizen. 

Ben’s Guide also includes games and links to 

other Government Web sites created for kids. 

A service of GPO’s Superintendent of Documents, 

Ben’s Guide offers instruction in the use of the primary source materials on GPO Access. It includes 

resources tailored to four specific age groups, plus a 

special set for parents and educators. 

Franklin was chosen as the tour guide through this 

site because he once held the title of “public 

printer”—the Government’s printer—for several of 

the American colonies. He also helped organize one 

of the first libraries in America. 

Ben’s Guide complements the efforts of Federal 

departments and agencies in the executive branch 

to expand access to Internet-based educational 

resources for children, teachers, and parents, following a Presidential directive dated April 18, 1997. 

Ben’s Guide was released to highly positive reviews. 

A prototype was critiqued at the American Association of School Librarians conference in November 

1999, where it received excellent reviews. The 

Newsletter of the Documents Interest Group of Oregon 

(December 1999) described Ben’s Guide as a “welldesigned children’s Web site” that “could be useful 

for reference questions as well,” and characterized it 

has having “an attention to detail and to readability 

6 GPO Annual Report 2000 
that is exemplary in Web design.” Ben’s Guide was

awarded the American Library Association’s 

“Notable Children’s Web Site” designation in April 

2000, an honor reserved for sites “considered the 

best Web sites for ages birth-14, outstanding in 

both content and reception.” 

Public Access to Microsoft Antitrust 

Case Documents 

At the request of the Federal District Court for the 

District of Columbia, GPO provided public access 

during the year to key documents issued in the 

Microsoft antitrust case by Judge Thomas Penfield 

Jackson. The documents included the “Findings of 

Fact,” issued November 5, 1999; the “Conclusions 

of Law and Order,” issued April 3, 2000; and the 

“Memorandum and Order and Final Judgment,” 

issued June 7, 2000. 

For each document, GPO was asked to make 

advance preparations for rapid dissemination. GPO 

established a specific URL for the Microsoft case 

documents to be released on GPO Access, at 

http://usvms.gpo.gov. At the Court’s request, the 

documents were made available in WordPerfect and 

Portable Document Format (PDF) formats, and GPO 

added availability in HTML format. To handle the 

anticipated demand, GPO arranged to have the 

documents loaded on 10 servers configured behind 

a Force 5 BigIP load balancer, served by five T1 lines. 

The Court also asked that GPO make available 

printed copies of the documents through its main 

bookstore on North Capitol Street in Washington, 

DC, on the date of release. GPO produced copies of 

the covers in advance, established sales prices for 

the products, and made preparations to dedicate 

high-speed duplicating systems for rapid document 

production. In addition, GPO set up a system for 

taking advance orders for the printed publications. 

Following the announcements of the decisions contained in these documents, printed copies and electronic disk versions were transferred to GPO by the 

Court. Print production began immediately, and sufficient numbers of copies were produced by the 

public availability deadlines. At the same time, the 

electronic versions were readied for the release time. 

Following release, online traffic was heavy. In the 

first hour following release of the “Findings of Fact,” 

GPO Access experienced 152,000 successful connections, with new connections averaging between 

75 and 100 every 4 seconds. In the first hour following release of the “Conclusions of Law,” GPO

Access experienced 90,000 successful connections. 

A total of 53,000 successful connections were experienced in the first hour following release of the 

“Memorandum and Order and Final Judgment” in 

June. Print copies were made available for sale at 

GPO bookstores 

around the Nation 

and through Federal In the first hour following 

depository libraries release of the “Findings 

nationwide. of Fact” in the Microsoft 

anti-trust case, GPO

Many of the network 

evening news broad- Access experienced

casts about the docu- 152,000 successful 

ments were filmed in connections, with new 

front of GPO on the connections averaging 

release days. between 75 and 100 

every 4 seconds. Use of Online 

U.S. Budget

Increased

As the President’s Fiscal Year 2001 Budget was 

released to the public through GPO bookstores, 

thousands of citizens reviewed the individual 

budget documents online through GPO Access.

Compared to the year before, there was a dramatic 

increase in the public’s use of the online budget. A 

year earlier, first-day sales of the printed budget 

documents—including the Budget, the Budget

Appendix, Historical Tables, Analytical Perspectives,

Citizens Guide, and Budget System and Concepts—

were 4,631 sets, while GPO Access hits for the same 

information online were 45,652. 

On February 7, 2000, the budget documents and 

the online version were again released the same 

day. This time, 4,473 sets of budget documents 

were sold, a decrease of about 3 percent. However, 

GPO Access hits for budget documents jumped to 

115,229, an increase of more than 150 percent. 

GPO worked closely with the Office of Management 

and Budget (OMB) in the preparation of the six 

budget documents, which together comprised a 

Highlights 2000 7
total of 2,808 pages. GPO received an “OK to Print” 

the documents from OMB at about 9 a.m. Sunday 

morning, January 30, and all publications were 

completed and ready for distribution well before the 

target distribution time of 8 a.m. Monday, February 

7. A total of 69,528 copies of the six documents

were produced for both OMB and GPO. In addition, 

the budget information was prepared for dissemination online at 8 a.m. the same day. 

Technical Support Provided for Supreme 

Court Web Site 

The new Supreme Court Web site, which went 

live on Monday, April 17, 2000, at http://www

supremecourtus.gov, was made possible as the 

result of key technical support provided by GPO. 

The site makes Court information available free of 

charge via the Internet to the Bar, the public, and 

the news media. Late in the year, the site provided 

public access to the decisions of the Supreme Court 

in the Florida election cases. 

Working closely with the Court, GPO provided Web 

development services for the new site. Although it 

has its own Web address, the Supreme Court site is 

part of the GPO Access system and is hosted on 

GPO servers. GPO provides round-the-clock Web 

maintenance service for the Supreme Court site. 

The Supreme Court Web site initially provided 

online access to the Court’s 1999 term slip opinions, 

1999 Term orders, argument calendar, schedules, 

rules, bar admission forms and instructions, visitors’ 

guides, case-handling guides, special notices, press 

releases, and general information. A link was also 

provided to the Court’s “bench” opinions on GPO’s 

Federal Bulletin Board (at http://fedbbs.access.

gpo.gov). The “bench” opinion is the first version 

of an opinion, published immediately after the 

case’s announcement by the Court from the bench. 

Since 1991, GPO has been a subscriber to the Court’s 

Project Hermes, an electronic subscription system that 

transmits the Court’s orders and “bench” opinions to 

8 GPO Annual Report 2000 
legal publishers, news organizations, educational institutions, and Government agencies moments after the 

materials are released. GPO makes this information 

public through its Federal Bulletin Board. The Court’s 

new Web site did not replace the Hermes system, and 

access to orders and “bench” opinions of the Court 

continues to be provided through a link to the Federal 

Bulletin Board. Slip opinions are posted on the new 

Web site within hours after the “bench” opinions are 

transmitted to Hermes subscribers. 

GPO’s provision of technical support for the 

Supreme Court Web site demonstrates the variety of 

Web services GPO offers to its customers, including 

Web hosting, page design, page hosting, publishing, 

publishing training, site design, and site hosting 

services. In addition to the Court site, GPO hosts 17 

Web sites for other Federal entities, including the 

U.S. Equal Employment Opportunity Commission,

the National Labor Relations Board, the General 

Accounting Office, and the Office of Management 

and Budget. 

GPO-Designed Publication Wins Award 

The National Endowment for the Arts (NEA) 

announced that Medical Guidelines, a brochure 

series designed by GPO’s Typography and Design 

Division for the Agency for Healthcare Research and 

Quality, Department of Health and Human Services, 

was selected to receive a Federal Design Achievement Award. 

The award was in the Graphic Design category of 

the Presidential Design Awards 2000, fifth Quadrennial Competition, which recognizes excellence in 

Federal design in a variety of fields. A jury of designers, engineers, and architects selected the series 

from among 332 entries, which were evaluated 

using the criteria of purpose, leadership, performance, aesthetics, and cost. 

The project was one of only 35 to receive the NEA’s 

highest award. The award was presented in April 

2000, at the Women in Military Service for America 

Memorial in Arlington National Cemetery. 

Clean Opinion Received in Independent 

Audit of FY 1999 Finances 

For the third consecutive year, GPO received an 

“unqualified opinion” in a comprehensive, independent audit of its financial operations, completed in early 

2000 by the nationally recognized accounting firm 

KPMG LLP. 

Under contract with the General Accounting Office, 

KPMG conducted a thorough audit of GPO’s financial statements for FY 1999, concluding that they 

“are presented fairly, in all material respects, in 

conformity with generally accepted accounting 

principles.”

An “unqualified opinion“ is “the highest level of 

assurance that an audit firm can give on financial 

statements,” said Paul M. Geraty, KPMG partner 

and spokesman for the auditing team, in reporting 

his findings to GPO officials. Geraty reiterated that 

the audit results were “very, very positive.” 

The FY 1999 audit was the third consecutive financial audit since an annual audit requirement for 

GPO was enacted by Congress in 1996. 

The KPMG audit “noted no instances of material 

noncompliance with laws and regulations we 

tested,” although it recommended the establishment 

of certain data processing controls. The 1999 financial audit findings continued GPO’s trend of 

“unqualified” audit opinions—the best that auditors 

can issue. KPMG audits of GPO’s 1997 and 1998 

finances each produced an “unqualified” opinion. 

The recent financial audits followed a sweeping 

management audit of GPO by Booz-Allen & Hamilton, Inc., in 1998. In addition to validating strong 

customer support for GPO’s operations in Congress, 

Federal agencies, and the public, Booz-Allen concluded that “the financial management history at 

GPO demonstrates that the agency has had considerable experience as a business-oriented operation.” 

Booz-Allen also said “GPO has been a leader in providing Congress accrual-based accounting and 

financial statements,” noting that the Chief Financial Officers Act of 1990 requires all executive 

branch agencies to implement accrual-based 

accounting systems. 

Highlights 2000 9
On March 6, 2000, the Washington Post reported

that “only half of the top 24 federal agencies have 

won ‘clean’ opinions from the government’s inspectors general for their FY 1999 financial statements, 

according to a preliminary assessment by congressional and administration officials.” 

Printing Support for Census 2000 

Working with the Census Bureau, GPO provided the 

printed forms and other products needed to conduct 

Census 2000, the national head count of more than 

275 million people in 120 million households in the 

U.S., including Puerto Rico and the U.S. Island areas. 

For nearly 2 years, GPO used its competitive printing 

procurement program to place orders throughout the 

Nation’s commercial printing industry for the products that were used to conduct the decennial census. 

Working with the Census 

Bureau, GPO provided 

the printed forms and 

Overall, GPO 

awarded more than 

80 contracts totaling more than $65 

million to print 398 other products needed to million questionconduct Census 2000, the 

national head count of 

more than 275 million 

people in 120 million 

households in the U.S., 

including Puerto Rico and 

naires and other 

public use forms, 

not including other 

printing for promotional purposes, use 

in the Nation’s 

schools, and for the U.S. Island areas. other census 

activities.

Contracts were awarded for short form and long form 

versions of the mail-out questionnaires, update/questionnaires, and enumerator questionnaires. GPO also 

let contracts for the printing of “be counted” questionnaires, advance letters, reminder cards, language 

assistance guides, and other questionnaires and public 

use forms. The mail-out and “be counted” questionnaires were printed in 6 different languages (English, 

Korean, Spanish, Vietnamese, Chinese, and Tagalog), 

and foreign language guides in 49 different languages 

were produced to assist in filling out the printed questionnaires. GPO also contracted for the production of 

“large print” guides for the forms. In addition, GPO 

awarded contracts for a variety of advertising, 

promotional, and educational materials for use in 

increasing public awareness of the census. 

This work was performed by dozens of private 

sector contractors in 17 states, including California, 

New York, Ohio, New Jersey, Illinois, Indiana, 

Wisconsin, Maryland, Kentucky, Kansas, Tennessee, 

New Mexico, Pennsylvania, Alabama, Florida, Texas, 

and Missouri, as well as the District of Columbia. 

The Census Bureau estimated that printing the 398 

million forms required 14,000 tons of paper and 

15,000 gallons of ink. This work, like all printing 

performed under GPO contracts, required the use 

of recycled paper and vegetable oil-based ink. 

2000 Edition of the “Plum Book” 

GPO prepared the 2000 edition of United States 

Government Policy and Supporting Positions, better 

known to Federal job seekers as the “Plum Book.” 

The book was made available to the public the day 

after the Presidential election. 

Issued every 4 years after the Presidential election, 

the “Plum Book” includes a listing of those positions throughout the Federal Government that 

may be subject to non-competitive appointment. 

There are over 7,000 positions listed in the 2000 

“Plum Book.” The “Plum Book” is published alternately by the Senate Committee on Governmental 

Affairs and the House Committee on Government 

Reform. For 2000, the responsibility fell to the 

Senate Governmental Affairs Committee, and the 

“Plum Book” was issued as Senate Print 106-54 

with a plum-colored cover. 

Printed copies of the “Plum Book” were offered for 

sale by GPO. GPO also made the information available free of charge online via GPO Access, at 

www.access.gpo.gov/plumbook/2000/index.html. 

New GPO Style Manual Prepared

During 2000, GPO prepared the 29th edition of the 

United States Government Printing Office Style 

Manual, the first update to this authoritative guide 

since 1984. The new edition was released in 

December 2000 in print and online formats at 

www.access.gpo.gov/styleman/2000/style001.html.

The GPO Style Manual is issued under the authority 

10 GPO Annual Report 2000 
of section 1105 of Title 44, United States Code, 

which requires the Public Printer, as the head of the 

GPO, to “determine the form and style” of Government printing. The new edition was prepared by 

the GPO Style Board, composed of printing and 

proofreading professionals in GPO’s Production 

Department. To respond to any questions not 

addressed by the Manual, the GPO Style Board has 

established an e-mail address: gpostyle@gpo.gov. 

The first GPO Style Manual appeared in 1894. It was 

developed primarily as a printer’s stylebook to standardize word and type treatment and remains so 

today. However, the Manual has come to be widely 

recognized by writers and editors both within and 

outside of the Federal Government as “one of the 

most useful resources in the editorial arsenal,” as 

the journal Editing reported in 1984. 

While retaining the traditional sections on capitalization, spelling, compounding, punctuation, and 

other information, the GPO Style Manual 2000 

includes guidelines on words and expressions 

derived from modern information technology. The 

section on capitalization, for example, now includes 

“CD-ROM,” “e-mail (lowercase within a sentence)” 

and “E-mail (uppercase “E” to start a sentence),” 

“Internet, Intranet,” and “Web site.” Firm names 

under the same section now identify companies like 

“America Online,” “MCI Worldcom,” and 

“Microsoft.” The section on abbreviations now 

includes “DVD, digital video disk,” “URL, Uniform 

Resource Locator,” and “WWW, World Wide Web.” 

The new edition notes that the “rules of grammar, 

spelling, punctuation...will serve well when preparing 

documents for electronic dissemination,” and that 

“as electronic dissemination of Government information continues to grow, the rules as stated in this 

Manual will continue to be the GPO’s standard for all 

document preparation, electronic or otherwise.” 

Printing Support for Inaugural Ceremony 

Continuing a long tradition of participation in 

Presidential inaugural ceremonies, in the final 

months of the year GPO provided a wide variety of 

materials that were used in the 2001 inauguration 

of President George W. Bush and Vice President 

Richard B. Cheney. 

Under the direction of the Joint Congressional Committee on Inaugural Ceremonies (Senator Mitch 

McConnell of Kentucky, Chairman), GPO produced 

or procured invitations, tickets, programs, menus, 

parking passes, signs, and other materials that were 

used in carrying out the swearing-in ceremony at 

the U.S. Capitol on January 20, 2001. All design 

work was performed by GPO under the direction of 

the Joint Committee. 

Operating under lim- Continuing a long tradiited time constraints tion of participation in 

and tight security, Presidential inaugural 

GPO produced or ceremonies, in the final 

procured: months of the year GPO 

provided a wide variety • Invitation packets, of materials that were each including an 

invitation used in the 2001 inauguengraved and ration of President 

embossed with George W. Bush and Vice 

the Great Seal of President Richard B. 

the United States, Cheney. 

photographs of 

the President and 

Vice President, an Inauguration Ceremonies 

Program with engraved and embossed cover, 

and a map and guidelines for the inauguration 

ceremony. 

• Invitations, programs, and menus for the Joint 

Congressional Luncheon. 

• 44 varieties of tickets. 

• 21 different types of parking passes. 

• 46 varieties of directional signs. 

• Miscellaneous envelopes and stationery items. 

• Operations Guide Manuals for the U.S. Capitol 

Police.

GPO also provided law enforcement and military 

personnel with electronic databases containing all 

versions of tickets and parking passes to be used for 

training purposes. 

Highlights 2000 11
Major Space Consolidation Achieved 

with Warehouse Move 

GPO undertook a major consolidation of its leased 

warehouse space in 2000 with the relocation of its 

Springbelt, VA, paper storage operations to its Laurel, MD, publications storage warehouse. The move 

ended GPO’s need for 180,000 square feet of warehouse space in Springbelt, saving approximately 

$5.3 million over the next 5 years, while providing 

for more efficient use of the Laurel warehouse space. 

The relocation was completed by September 30. 

The move reduced GPO’s paper warehouses from 3 

sites to 2, leaving Laurel and GPO’s Building 4 

paper warehouse, located adjacent to its Washington DC central office complex. The Building 4 warehouse also houses 

GPO’s passport and While GPO continues to postal card printing purchase a significant operations.

amount of paper annually for its in-plant print- Since 1990, GPO 

ing operation and for has relocated Supersale to Federal agencies intendent of Documents and other in the Washington DC operations from area, the rising use of leased space to its

electronic information central office comproducts has reduced plex, relocated 

GPO’s paper purchases. printing operations 

from Washington 

DC Navy Yard to 

the central office, and closed 4 of 5 regional printing plants located around the country. 

While GPO continues to purchase a significant 

amount of paper annually for its in-plant printing 

operation and for sale to Federal agencies in the 

Washington DC area, the rising use of electronic 

information products has reduced GPO’s paper purchases. As a result, GPO has less need for paper storage space than it did more than 20 years ago, when 

the Springbelt warehouse opened. GPO’s space 

needs at Springbelt had declined to about 80,000 

square feet, less than half the available space. 

In FY 1994, GPO used or sold 90.9 million pounds 

of paper, maintained an average paper inventory of 

16.7 million pounds, and moved an average of 6

truckloads of paper a day from the Springbelt warehouse to its central office plant. In FY 1999, GPO 

purchased approximately 54.8 million pounds of 

paper, maintained an average paper inventory of 

about 11.8 million pounds, and moved an average 

of 3 truckloads of paper a day to its central office 

plant. During the same 5-year period, the number 

of publication titles available on GPO Access,

GPO’s popular Internet information service (at 

www.gpoaccess.gov), grew from none to nearly 

180,000.

The consolidation of warehouse space in Laurel 

presented an efficient alternative. GPO leases 

382,000 square feet of space there for publications 

storage, order fulfillment, and related sales activities 

of its Superintendent of Documents. There were 

approximately 69,000 square feet of available 

space, which was expanded through reorganization 

of existing functions to accommodate the relocated 

paper storage operation. The reduced publications 

storage space helped reduce the costs of the Superintendent of Documents’ sales program, which 

operates entirely from revenues earned from sales 

and receives no appropriated funds. 

The distance from the Laurel warehouse to GPO’s 

Washington DC plant is 18 miles; it is 15 miles from 

Springbelt to the plant. While the Laurel warehouse 

does not have a rail siding for bulk deliveries as 

Springbelt did, there is a rail siding into GPO’s 

Building 4 paper warehouse. 

GPO reached agreements with the representatives 

of the Springbelt employees, Local 713 of the 

Graphic Communications International Union and 

Local 2876 of the American Federation of Government Employees, that avoided any adverse impact 

on the employees resulting from their worksite relocation. The relocation was approved by the Joint 

Committee on Printing. 

New Links to Scientific and Technical 

Information Launched 

Late in 1999, GPO and the Department of Energy 

(DOE) launched an electronic system that provides 

public access to a DOE database of scientific and 

technical literature. The system, called PubSCIENCE, was unveiled October 12, 1999, at a 

12 GPO Annual Report 2000 
DOE ceremony featuring remarks by the Secretary 

of Energy and GPO’s Superintendent of Documents, Francis J. Buckley, Jr. 

The PubSCIENCE database contains bibliographic 

records from approximately 1,000 peer-reviewed 

journals provided by more than 20 publishers with 

a focus on the physical sciences and energy-related 

disciplines, and the site’s content is expected to 

increase. PubSCIENCE enables users to identify 

journal articles, view bibliographic citations, and 

hyperlink to the publisher’s site for full retrieval (if 

unrestricted), or through a site license, an electronic subscription, or pay-per-view access. Users of 

Federal depository libraries as well as those with 

their own computers can link to PubSCIENCE 

through GPO Access.

Later, in August 2000, GPO and DOE initiated two 

new services that expanded public access to Federal 

Government scientific and technical research information. Developed by DOE’s Office of Scientific and 

Technical Information (OSTI), the GrayLIT Network 

(www.osti.gov/graylit) and Federal R&D Project 

Summaries (www.osti.gov/fedrnd) provide users 

with the capability to find information regardless of 

where it resides–by searching for documents across 

multiple databases of many Federal agencies–in 

response to a single query. 

The general public, as well as users of Federal 

depository libraries nationwide, can link to these 

services through GPO Access. The GrayLIT Network 

provides a portal to more than 100,000 full-text 

technical reports located at DOE, the Department

Highlights 2000 13
of Defense, the Environmental Protection Agency 

(EPA), and the National Aeronautics and Space 

Administration (NASA). Collections in the network 

include DOE’s Information Bridge (also currently 

available through GPO Access), the Defense Technical 

Information Center’s Report Collection, EPA’s National 

Environmental Publications Internet Site (NEPIS), 

NASA’s Jet Propulsion Lab Reports, and NASA’s 

Langley Technical Reports. 

Federal R&D Project Summaries includes more 

than 240,000 research summaries and awards by 

three of the major sponsors of research in the Federal Government. The Federal databases available 

via this tool are DOE’s R&D Project Summaries, 

the National Institutes of Health’s CRISP (Computer Retrieval of Information on Scientific Projects) Current Award, and the National Science 

Foundation’s Award Data. 

Partnership Agreement with National 

Library of Medicine 

During the year, GPO and the National Library of 

Medicine (NLM) signed an agreement that assures 

permanent public access to key information published by NLM and disseminated as part of the Federal Depository Library Program (FDLP). 

The agreement, signed by Superintendent of Documents Francis J. Buckley, Jr., and Donald C. Poppke, 

Associate Director for Administrative Management, 

NLM, outlined provisions for permanent access to 

Index Medicus, Medical Subject Headings, The 

National Library of Medicine Current Catalog, The 

National Library of Medicine Audiovisuals Catalog, 

and other titles in the FDLP. Index Medicus (tm) 

was replaced in the FDLP Electronic Collection by 

PubMed(tm), NLM’s search service that provides 

access to over 11 million citations in MEDLINE 

and other related databases, at http://purl.access.

gpo.gov/GPO/LPS4708. Access to the other titles 

was established through NLM’s “Locator Plus” 

application, at http://purl.access.gpo.gov/GPO/

LPS4582.

In signing the agreement, NLM acknowledged the 

FDLP as one of its dissemination partners and 

agreed to keep the online publications available permanently. In the event of an unforeseen circumstance that would alter their ongoing availability, 

NLM will turn the electronic files over to GPO for 

continuing access. 

More than 500 Government Information 

Librarians Gather for Depository Library 

Conference

In what has become the Nation’s premier event for 

Government information librarians, more than 500 

depository librarians and Federal agency representatives attended the 9th annual Federal Depository 

Library Conference held in Arlington, VA, in October 

2000. The conference was held concurrent with the 

57th meeting of the Depository Library Council to 

the Public Printer, and was sponsored by GPO. The 

Council is composed of 15 representatives of the 

Government information community who advise 

GPO on issues related to the FDLP. 

Highlights of the 3-day conference included demonstrations of Web sites from FirstGov, the Defense 

Technical Information Center, the U.S. Geological 

Survey, the U.S. Institute of Peace, the National 

Agricultural Library, and others. GPO’s ongoing 

transition to a more electronic FDLP was a primary 

focus of the event, while the Census Bureau and 

STAT-USA from the Department of Commerce, the 

National Imagery and Mapping Agency, the Forest 

Service, the Department of Energy, and others presented updates on their agencies’ public information activities and products. The National Commission on Libraries and Information Science provided 

a status report on its review of the Federal Government’s information dissemination activities. 

Concurrent technical and information sessions 

included digital archiving, economic statistics, Presidential libraries, and library grants. Tours of the Senate Library, the Center for Legislative Archives, GPO’s 

Library Programs Service, and the Library of Congress 

were also available for meeting attendees. Prior to 

the formal conference, librarians from the Nation’s 53 

regional depositories attended an all-day session. 

Working Group on Permanent Public 

Access Policy Convened 

During the year, GPO convened a series of high-level 

meetings involving congressional and executive 

14 GPO Annual Report 2000 
branch officials, to develop long-term strategies that 

will provide permanent public access to Federal 

Government information made available over the 

Internet. Led by Public Printer Michael F. DiMario 

and Superintendent of Documents Francis J. Buckley, 

Jr., the meetings represented one of the Government’s 

leading initiatives to ensure that Federal information 

remains accessible to the public once it is made 

available online. 

There are thousands of Federal Government Web 

sites today, making millions of Government documents available to the public electronically. Yet documents frequently disappear from the Web just as 

fast as they appear, resulting in a growing amount 

of lost and often irretrievable information. Federal 

census, agricultural, energy, environmental, and 

budget information are just some of the categories 

from which online information products have disappeared in recent years. The files are no longer available for a variety of reasons—they may have been 

updated or revised, or they may have become outdated or simply removed. Regardless of the reason, 

however, the result is the same: an electronic document that is no longer available. The problem is 

becoming so pervasive that many observers in the 

library and Government information communities 

are beginning to speculate that without concerted 

action the current era will one day be known as 

an enormous “black hole” in the availability of 

Government information. 

Speaking at the first meeting of the Permanent Public Access (PPA) Working Group in late 1999, Public 

Printer DiMario said there is “a pressing need to 

examine permanent public access to Government 

information in this time when computer systems 

encounter problems with viruses, overloaded 

servers, and other challenges. The public must be 

assured that Government information will be available, electronically, on a long-term basis.” 

There were four subsequent sessions of the Working 

Group during the year, involving key officials in the 

Federal information community, including representatives from GPO, congressional staff, the Library of 

Congress, the National Archives and Records 

Administration, the National Agricultural Library, 

the National Library of Medicine, the Energy 

Department, the National Commission on Libraries 

and Information Science (NCLIS), the Defense Technical Information Center, and other agencies. Representatives of the library and Government information user communities also attended. 

The goals of the PPA Working Group include facilitating discussion among stakeholders engaged in 

digital archiving research or applications; developing and publicizing “best practices” for digital 

archiving that will facilitate cooperation across 

agency and organizational boundaries; and identifying “at risk” electronic information and developing 

collaborative solutions or partnerships to ensure permanent public accessibility. 

GPO’s interest in the 

permanent public “There is a pressing need access initiative to examine permanent reflects its longstanding experience in public access to Governproviding such ment information in this 

access through the time when computer sysFDLP. In addition, a tems encounter problems 

permanent public with viruses, overloaded 

access policy governs servers, and other chal- the operation of GPO lenges. The public must Access. Documents 

made available be assured that Governthrough GPO Access 

remain permanently 

available either on 

ment information will be 

available, electronically, 

on a long-term basis.” 

GPO’s own servers or – Public Printer Michael F. DiMario 

through partnerships 

established between 

GPO and other information provider organizations. 

The PPA Working Group meetings resulted in several 

tangible outcomes during the year. A Web site dedicated to the issue of permanent public access was 

established by GPO (at www.gpo.gov/ppa). In May 

2000, a partnership was formed between GPO and 

the National Library of Medicine (NLM) to provide 

permanent access to online versions NLM information products; and in November 2000 a GPO partnership with NCLIS was formed to cover all significant publications on the NCLIS Web site, including 

annual reports and other reports and studies of the 

Commission.

Highlights 2000 15
GPO’s Fiscal Year 2001 

Appropriations Action 

GPO completed the presentation of its appropriations 

request to Congress for FY 2001 by appearing before 

the Senate Subcommittee on Legislative Branch 

Appropriations on Tuesday, February 22, 2000. 

GPO appeared before the House Subcommittee on 

Legislative Appropriations on February 1, 2000. 

Testifying before both subcommittees, the Public 

Printer requested $121.3 million for GPO’s operations. 

The request included $80.8 million for Congressional 

Printing and Binding and $34.5 million for Salaries 

and Expenses of the Superintendent of Documents. 

It also included $6 million to cover extraordinary 

expenses associated with the replacement of GPO’s air 

conditioning system. Not including the funds for air 

conditioning, the request represented an increase of 

11.7 percent over the level of funding approved by 

Congress for FY 2000, or $103.2 million. 

Workload increases accounted for a majority of the 

requested increase in funding. Under Congressional 

Printing and Binding, GPO budgeted for the production of a new edition of the U.S. Code, which is issued 

every six years by law, as well as a variety of products 

in support of the 2001 Presidential inauguration. GPO 

also projected that the first session of the 107th Congress would generate increased workload for a number of products, such as bills, resolutions, and amendments. For the Superintendent of Documents’ 

appropriation, GPO sought increased funding to 

expand the electronic information services made available by GPO Access.

However, the conferees on the Legislative Branch 

Appropriations Bill for FY 2001 approved $71.5 million for GPO’s Congressional Printing and Binding 

Appropriation, a reduction of nearly 3% from the 

$73.3 million that was approved for FY 2000. The 

conferees approved $27.9 million for the Salaries and 

Expenses Appropriation of the Superintendent of 

Documents, a reduction of about 6%, from the 

$29.9 million was approved for 2000. In reducing 

the Salaries and Expenses Appropriation, the conferees 

directed that “emphasis should be on streamlining 

the distribution of traditional paper copies of publications which may include providing online access and 

less expensive electronic formats.” 

16 GPO Annual Report 2000 
As part of the funding bill, the conferees agreed to 

authorize the transfer of appropriations balances from 

preceding fiscal years to GPO’s revolving fund. They 

also did not reduce the ceiling level on the number of 

full-time equivalents, or personnel, that GPO can 

employ. The number stays at 3,285 for fiscal 2001. 

However, they directed a study of the printing needs 

of the House of Representatives, as a prelude to 

transferring part of GPO’s Congressional Printing and 

Binding appropriation to the Clerk of the House in 

fiscal year 2003. The conferees also directed the 

General Accounting Office to conduct a study “on the 

impact of providing documents to the public solely in 

electronic format.” The study is to include “an assessment of the feasibility of the transfer of the depository 

library program to the Library of Congress.” The study 

was due to be submitted to the House Committee on 

House Administration and the Senate Committee on 

Rules and Administration in March 2001. 

Following approval by the conferees, the Legislative 

Branch Appropriations Bill for FY 2001, H.R. 4516, 

was passed by the House of Representatives on 

September 14. It was rejected by the Senate on 

September 20 and then passed on October 12. It 

was vetoed by the President on October 30. After the 

beginning of the new fiscal year on October 1, 2000, 

GPO’s funding was provided through a series of 21 

continuing resolutions. The Legislative Branch Appropriations bill was reintroduced on December 14 as 

H.R. 5657, and then incorporated by reference into

the Omnibus Consolidated Appropriations bill, H.R. 

4577, that was passed on December 15. The President signed the bill into law on December 21. 

H.R. 4577 included a .22 percent rescission to all 

funding contained in the bill, including GPO’s appropriations, yielding an additional reduction to GPO’s 

appropriations of $218,000. For fiscal 2001, GPO’s 

final appropriations totaled $99.2 million (after application of the rescission), a decrease of nearly 4% 

from the level approved for FY 2000. A total of 

$71.3 million was approved for GPO’s Congressional 

Printing and Binding Appropriation (after application 

rescission), and a total of $27.9 million was approved 

for the Salaries and Expenses Appropriation of the 

Superintendent of Documents (after application of 

the rescission). 

Highlights 2000 17
t 
FINANCIAL YEAR IN REVIEW

–1–

Financial Year in Review 19

The Public Printer: 

2001 M Street, N.W 

Washington, D. C. 20036 

Independent Auditors' Report 

We have audtted the accompanying consolidated balance sheets of the United States Government 

Printing Office (the GPO) as of September 30, 2000 and 1999, and the related consolidated statements of 

revenues and expenses and cash flows for the years then ended. We have also cxammcd management's 

assertions, included in the statement of assurance to us dated January 26, 200 I at page 44, regardmg the 

effectiveness of the GPO's internal controls over financial reporting that were in place as of September 

30, 2000. The objecttve of our audits was to express an opinion on the fair presentation of the GPO's 

consolidated financial statements. The objective of our examination of management's assertions 

regarding internal controls over financial reportmg was to express an opmion on management's 

assertions. In connection wlth our audits, we also tested the GPO's compltance with ccrtam provisions 

of applicable laws and regulations. 

In our opmwn: 

• The GPO's consolidated financtal statements as of September 30, 2000 and 1999, and for the 

years then ended, are presented fmrly. in all material respects, in conformlty wath accountmg 

principles generally accepted in the United States of Amenca; and 

• The GPO management has fairly stated, in all material respects, its assertions that mtemal 

controls over financial reporting in place as of September 30, 2000, provide reasonable assurance 

that transactiOns are properly recorded, processed, and summanzed to permit the prcparauon of 

the consolidated financtal statements m accordance with accounting principles generally 

accepted m the United States of America. and the safeguarding of assets against loss from 

unauthorized acquisition, use, or dtsposttion; and transactions are executed in accordance W!th: 

(a) laws governing the use of hudgct authonty and other laws and regulations that could have a 

direct and material effect on the consoltdated financial statements. and (b) any other laws and 

regulations or government-wide policies that enttty management, or the Inspector General have 

identified as bemg significant for wh1ch compliance can be objectively measured and evaluated. 

We noted no instances of reportable noncompliance with laws and regulations we tested. 

Our conclusions and the scope of our work are discussed m more detatl below. 
–2–

20 GPO Annual Report 2000 

Opinion on the Consolidated Financial Statements 

We have audited the accompanying consolidated balance sheets of the GPO as of September 30, 2000 and 

1999, and the related consolidated statements of revenues and expenses and cash flows for the years then 

ended. These consolidated statements are the responsibility of the GPO's management. Our responsibility is 

to express an opinion on these consolidated statements based on our audits. 

In our opinion, the accompanying 2000 and 1999 consolidated financial statements present fairly, in all 

material respects, the financial position of the United States Government Printing Office as of September 30, 

2000 and 1999, and the results of its operations and its cash flows for the years then ended in conformity 

with accounting principles generally accepted in the United States of America. 

Our audits were performed for the purpose of forming an opinion on the GPO's consolidated financial 

statements taken as a whole. The consolidating and supplemental information on pages 34 through 43 are 

presented for purposes of additional analysis and are not a required part of the consolidated financial 

statements. This information has not been subjected to the auditmg procedures applied in our audits of the 

consolidated financial statements and, accordingly, we express no opinion on it. 

The information contained in the performance measures section has not been audited and, accordingly, we 

express no opinion on it. 

Opinion on Management's Assertions About the Effectiveness of Internal Controls Over Financial 

Reporting 

We have examined management's assertions included in its statement of assurance to us dated January 26, 

200 I, that internal controls designed by management provide reasonable, but not absolute, assurance that as 

of September 30, 2000, the following objectives were met: 

• Transactions are properly recorded, processed, and summarized to permit the preparation of the 

consolidated financial statements in accordance with accounting principles generally accepted in the 

United States of America, and the safeguarding of assets against loss from unauthorized acquisition, 

use, or disposition; and 

• Transactions are executed in accordance with: (a) laws governing the use of budget authority and 

other laws and regulations that could have a direct and material effect on the consolidated financial 

statements, and (b) any other laws and regulations or government-wide policies that entity 

management, or the Inspector General have identified as being significant for which compliance can 

be objectively measured and evaluated. 

Although internal controls should be improved as discussed below, in our opinion, management's assertions 

that internal controls in place as of September 30, 2000, provide reasonable assurance that transactions are 

properly recorded, processed, and summarized to permit the preparation of the consolidated financial 

statements in accordance with accounting principles generally accepted in the United States of America, and 

the safeguarding of assets against loss from unauthorized acquisition, use, or disposition; and transactions are 

executed in accordance with: (a) laws governing the use of budget authority and other laws and regulations 
–3–

Financial Year in Review 21

or government-wide policies that entity management, or the Inspector General have identified as being 

significant for which compliance can be objectively measured and evaluated, are fairly stated in all material 

respects, based upon cntena established under OMB Circular A-123, Management Accountability and 

Control (Revised, June 1995). 

Reportable conditions involve matters coming to our attentton relating to significant deficiencies in the 

design or operation of the internal controls over financial reporting that, in our judgment, could adversely 

affect the GPO's ability to record, process, summarize, and report financial data consistent with the 

assertiOns of management m the consolidated financial statements. A material weakness is a reportable 

conditiOn m which the des1gn or operation of one or more of the internal control components does not reduce 

to a relatively low level the nsk that misstatements in amounts that would be material in relation to the 

consolidated financial statements being audited may occur and not be detected within a timely period by 

employees in the normal course of performing their assigned functions. We noted certain matters involving 

the internal controls over financial reporting that we consider to be a reportable condition under standards 

established by the Amen can Institute of Certified Public Accountants. 

Our consideration of the internal controls over financtal reportmg would not necessarily disclose all internal 

control matters that might be reportable conditions and, accordingly, would not necessarily disclose all 

reportable conditions that are also considered to be material weaknesses as defined above. However, we do 

not consider the reportable condition described below to be a material weakness. Deficiencies in the destgn 

and or operations of the GPO's EDP general controls are considered a reportable condition. Thrs conditton 

has been previously reported to management in prior years' audit reports. 

The recurring reportable condition on the GPO's EDP general controls relates to the following areas: 

• Access Controls 

Certain access controls require modification in order to provide a more secure environment. 

Access controls should provide reasonable assurance that computer resources (data files, 

application programs, and computer-related facilities and equipment) are protected against 

unauthorized modification, disclosure, loss, or impairment. These controls include controls over 

physical access to computer resources, and controls that prevent unauthorized access to sensittve 

files. 

Examples of weaknesses mclude: 

A centralized security manager has not been assigned to coordinate secunty activities between 

the mainframe, database, and network security administrators. 

GPO management has not established and implemented a network-wide security plan. 

Controls related to GPO's corporate database (ADABAS) need to be strengthened. 

• Application Change Control and Systems Development 

Certain controls over the modification of applicatiOn software programs are deficient. These 

controls should be designed to ensure that only authorized programs and modifications are 

Implemented. Without proper controls, there is a risk that security features could be 

inadvertently or deliberately omitted or "turned off' or that processing irregularities or malic10us 

code could be introduced. 
–4–

22 GPO Annual Report 2000 

Examples of weaknesses include: 

The System Development Life Cycle methodology has not officially been finalized and 

implemented. 

Standards and procedures for ADABAS program changes have not been formally documented. 

Full system reviews of applicatiOn software and associated hardware have not been consistently 

conducted and documented. 

• Service Continuity 

Losing the capability to process, retrieve, and protect information mamtained electromcally can 

significantly impact an agency's ability to accomplish its mission. For this reason, an agency 

should have (1) procedures in place to protect information resources and minim1ze the risk of 

unplanned interruptions and (2) a plan to recover critical operations should intenuptions occur. 

Examples of weaknesses include: 

An enterprise-wide disaster recovery plan has not been completed. 

GPO's current off-site storage facility is not geographically segregated from the data processing 

center and the system and application documentation is not stored at the off-site facility. 

Tape backup and rotation standards have not been appropriately developed and documented. 

An un·interruptible power supply has not been implemented. 

Formal data center and network room emergency response and processing procedures have not 

been established. 

• Entity-Wide Security Program 

There are several areas regarding an enterprise-wide secunty program that are madequate. The 

program should establish a framework for assessing nsk, developmg and Implementing effective 

security procedures, and monitoring the effectiveness of these procedures. Without a well 

designed program, security controls may be inadequate; responsibilities may be unclear, 

misunderstood, and improperly implemented; and controls may be mconsistently applied. 

Examples of weaknesses include: 

A comprehensive data security plan with policies and procedures has not been finalized. 

Risk assessments have not been completed. 

Classification of information resources accordmg to criticality and sensitivity by their system 

owners has not been established. 

We again recommend that the GPO develop a formal action plan to review and revise its EDP general 

controls. This plan should address each of the four areas discussed above as well as any other areas that 

impact the general EDP control environment, set forth appropriate corrective action steps, assign 

responsibilities to employees, and establish target completion dates for each action. This plan should be 

adopted by the GPO and provide for periodic reviews of progress towards achievement of corrective actions. 

Thts condition was considered in determining the nature, timing, and extent of the procedures to be 

performed in our audits of the GPO's consolidated financial statements. 
–5–

Financial Year in Review 23

We also noted other matters involving the internal controls and their operation that we do not consider to be 

reportable conditions. These matters, along with further technical details and related recommendations of the 

reportable condition, will be reported to the GPO's management in a separate letter. 

Compliance with Laws and Regulations 

As part of obtaining reasonable assurance about whether the GPO's consolidated financial statements are 

free of material misstatement, we performed tests of its compliance with certain provisions of laws and 

regulations, noncompliance with which could have a direct and material effect on the determination of 

financial statement amounts. However, providing an opinion on compliance Wtth those provtsJOns was not an 

objective of our audits and, accordingly, we do not express such an opinion. The results of our tests disclosed 

no instances of noncompliance that are required to be reported under Government Auditing Standards, issued 

by the Comptroller General of the United States. 

Consistency of Other Information 

The performance measures, the consolidating financial statements, and other supplemental information 

contain a wide range of data, some of which are not directly related to the consolidated financial statements. 

We do not express an overall opinion on this information. However, we compared this information for 

consistency with the consolidated financial statements. Based on this limited work, we found no material 

inconsistencies with the consolidated financial statements. 

Responsibilities 

Management's Responsibility. Management is responsible for: 

• preparing the consolidated financial statements and supplemental schedules referred to above in 

conformity with accounting principles generally accepted in the United States of America, and for 

preparing the performance measures; 

• maintaming adequate internal controls designed to fulfill control objectives; and 

• complying with applicable laws and regulations. 

Auditors' Responsibility. Our responsibility is to express an opmion on the consolidated financial 

statements, based on our audits. The standards, identified below, require that we plan and perform the audits 

to obtain reasonable assurance about whether the consolidated financial statements are reliable (free of 

material misstatement and presented fatrly, in all material respects, in conformity with accountmg principles 

generally accepted in the United States of America). 

We are also responsible for expressing an opimon, based on our examination, on whether management's 

assertions regarding the effecttveness of internal controls over financial reportmg are fatrly stated, in all 

material respects, based on critena established under OMB Circular A-123, Management Accountability and 

Control (Revised, June 1995). 
–6–

24 GPO Annual Report 2000 

As part of obtaining reasonable assurance about whether the consolidated financial statements are free of 

material misstatement, we are also responsible for reportmg any instances of material noncompliance with 

certain provisions of laws and regulations. 

To fulfill these responsibilities, we: 

• examined, on a test basis, evidence supporting the amounts and disclosures in the consolidated 

financial statements; 

• assessed the accounting principles used and significant estimates made by GPO management; 

• evaluated the overall financial statement presentation; 

• assessed control risk in order to determine our auditing procedures for the purpose of 

expressing our opinion on the consolidated financial statements; 

• obtained an understanding of the internal controls over financial reporting; 

• tested and evaluated the design and operating effecttveness of relevant internal controls over 

significant cycles, classes of transactions, and account balances; 

• tested compliance wtth certain provisions of laws and regulations that may materially affect the 

financial statements; and 

• performed such other procedures as we considered necessary in the circumstances. 

We did not evaluate all internal controls relevant to operating objectives as broadly defined by OMB Circular 

A-123, such as those controls relevant to preparing statistical reports and ensuring efficient operations. We 

limited our mternal control testmg to those controls necessary to achieve the objectives outlined in our 

opinion on management's assertions about the effectiveness of internal controls. Because of inherent 

limitations in internal controls, fraud may occur and not be detected. Also projections of any evaluatiOn of 

internal controls over financtal reporting to future periods are subject to the risk that the internal control 

procedures may become inadequate because of changes in conditions, or that the degree of compliance with 

the polic1es and procedures may deteriorate. 

We conducted our audits in accordance with auditing standards generally accepted m the United States of 

America, and Government Auditing Standards, issued by the Comptroller General of the Umted States. 

Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the 

financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence 

supporting the amounts and d1sclosures in the financial statements. An audit also includes assessing the 

accounting principles used and significant estimates made by management, as well as evaluating the overall 

financial statement presentation. We conducted our exammation of management's assertions regarding the 

effectiveness of the GPO's internal controls over financ1al reportmg m place as of September 30, 2000, in 

accordance with standards established by the American Institute of Certified Public Accountants. We 

believe that our audits and examination provide a reasonable basis for our opinions. 
–7–

Financial Year in Review 25

Agency Comments 

GPO agrees with the recommendation and will develop a formal action plan. 

Distribution 

This report is intended solely for the information and use of the Public Pnnter, the Joint Committee on 

Printing, and the GPO management, and is not intended to be and should not be used by anyone other than 

these specified parties. 

January 26, 200 I 
–8–

26 GPO Annual Report 2000 

U.S. Government Printing Office 

Performance Measures 

September 30, 2000 

Operatiag Performaace Measures 

Congressional Record Delivery 

The Congressional Record is an important tool and product of the legislative process, and its 

production is a large part of GPO's mission. To gauge how well GPO is serving Congress by 

producing the Congressional Record timely, GPO has established a deadline of 9 AM the 

following day when copy is received in GPO by midnight, regardless of whether the Senate or 

the House of Representatives is in session. Our actual on-time delivery rate was 85.2 percent 

in fiscal year 2000, compared with 88.2 percent in fiscal year 1999. 

Overtime Management 

GPO makes an ongoing effort to minimize overtime hours. In fiscal year 2000, overtime hours 

decreased to 204,000 hours from 211,000 hours in fiscal year 1999, or 3.3 percent. The cost 

of overtime in fiscal year 2000 decreased by about $411,000 from fiscal year 1999's level. 

GPO successfully achieved its goal for fiscal year 2000, whereby actual overtime hours 

worked were below the upper limit of 230,000 overtime hours established at the beginning of 

the year. Our goal for fiscal year 2001 is a maximum of 220,000 overtime hours. 

Production Chargeable Hours 

Chargeable hours decreased to 638,000 in fiscal year 2000 from 825,000 in fiscal year 1999, a 

decrease of 187,000 hours, or 22.7 percent, while the number of employees available for work 

decreased 4.1 percent. The results for 2000 met GPO's goal of achieving sufficient chargeable 

hours necessary to break-even. GPO's fiscal year 2001 goal is to have enough chargeable 

hours to achieve break-even in Production Operations. Due to the mix in hourly rates charged 

for the various printing processes, a specific chargeable hour target cannot be established. 

On-nme Delivery of Procured Printing 

The Printing Procurement Operations contracted with commercial printing firms to ship 

155,200 jobs in fiscal year 2000 compared with 164,900 jobs in fiscal year 1999. For fiscal 

year 2000, GPO's goal was to have at least 95 percent of procured printing orders delivered on 

time and a quality acceptance rate of at least 99 percent. GPO met its goals by attaining a 95 

percent on-time delivery rate and a 99 percent quality acceptance rate. The goals for fiscal 

year 2001 remain the same as those for fiscal year 2000. 
–9–

Financial Year in Review 27

Financial Performance Measures 

Cash Management 

• Payment Performance - In fiscal year 2000, GPO continued its strong payment 

performance by paying contractors within the discount period when it was to the government's 

advantage. GPO took prompt pay discounts amounting to $8.1 million- an increase of $1.4 

million from fiscal year 1999. GPO's total purchased printing expense for fiscal year 2000 

was $519 million after deducting prompt payment discounts of $8.1 million. The resultant 1.6 

percent of discounts taken to net purchased printing exceeded the 1.4 percent goal set for the 

year. Our goal for fiscal year 2001 remains at 1.4 percent. 

Discounts lost increased to $288,000 in fiscal year 2000 from $250,000 in fiscal year 1999. 

The percentages of discounts lost to discounts offered were 3.4 percent and 3.6 percent in 

fiscal years 2000 and 1999, respectively. We did not achieve our goal set for fiscal year 2000, 

which was a maximum of2.5 percent. However, we are installing an automated workflow 

invoice processing system which should reduce lost discounts. Our goal for fiscal year 2001 

remains at 2.5 percent. 

• Electronic Payments - The use of electronic funds transfer (EFT) payments results in 

savings for GPO and the Department of the Treasury because paper checks do not have to be 

produced and processed. In fiscal year 2000, approximately 25,800 monthly payments, or 94 

percent, of all GPO payments were made by EFT, compared with 30,100 monthly payments, 

or 95 percent of all payments in fiscal year 1999. Our goal for fiscal year 2000 to increase the 

percentage of EFT payments of total payments was not met. Our goal for fiscal year 2001 is 

to increase EFT payments to 97 percent of all GPO payments. 

Debt Management 

• Federal Receivables- In fiscal year 2000, GPO billed Federal agencies $782.3 million for 

printing and binding services. Of this amount, $603.0 million, or 77.1 percent, was collected 

using the Department of Treasury's On-Line Payment and Collection (OPAC) system. This is 

a significant increase from 1999, when 65.4 percent of GPO collections were through OPAC. 

The improvement in GPO's collections in fiscal year 2000 is due principally to the continuation 

of the May 1999 agreement between GPO and Defense Automated Printing Service to use 

Treasury's OPAC system to simultaneously bill and collect certain Department of Defense 

(DoD) invoices for printing and publishing services. In addition, GPO made a concentrated 

effort to collect unpaid manual invoices issued prior to the use of OPAC. GPO continues to 

offer agencies the option to pay their bills by credit card. 

In fiscal year 2000, GPO's average monthly receivables more than 90 days overdue were 

$10.8 million, or 58.0 percent of the monthly average of outstanding receivables. DoD, with 

an average monthly balance of $7.5 million more than 90 days overdue (52.0 percent of all of 

GPO's delinquent receivables), was GPO's largest delinquent account. At the end of fiscal 

year 2000, DoD owed GPO $496,000 for billed, completed work that was between 31 and 60 
–10–

28 GPO Annual Report 2000 

days overdue, $548,000 that was between 61 and 90 days overdue, and $5.1 million that was 

more than 90 days overdue. While the amount due over 30 days from DoD totaled $6.1 

million, it represents a 41 percent improvement from the prior year's $10.3 million balance 

due to increased use of the Treasury's OPAC system. 

GPO accounts receivables due from other agencies were further reduced as agencies expanded 

their use of GPO Printing and Binding Deposit Accounts. At the end of the year there were 

over 138 deposit accounts valued in excess of $54 million. Deposit accounts allow agencies to 

prepay for their printing, which greatly simplifies customer agencies accounting. It also has 

the added benefit of providing detailed customer account information through the Internet, 

which is maintained under secure conditions and can be downloaded or printed out by 

agencies. 

Management Comments on GPO Financial Statements 

GPO's consolidated financial statements are prepared in accordance with the generally accepted 

accounting principles (GAAP) used by commercial enterprises in the United States of America. 

GAAP requires that financial statements be prepared on the accrual basis of accounting. 

Accrual accounting dictates that expenses are recorded when incurred, and revenues are 

recorded when earned, regardless of when cash is disbursed or received. GAAP also requires 

that accounting principles used be applied in a manner consistent with that of the previous 

year. Management believes that the accompanying financial statements provide information on 

all events and economic affairs controlled by the GPO in conformity with established 

regulations, procedures, and promulgated accounting principles. 

GPO's accounting system includes internal controls designed to provide reasonable assurance 

that assets are safeguarded against loss from unauthorized use or disposition and that 

transactions are properly recorded. To ensure that adequate internal controls are maintained, 

management monitors the systems that provide management data, and initiates modifications or 

improvements deemed necessary to promote operational efficiencies and encourage adherence 

to prescribed managerial policies. 

• Operating Issues 

GPO's mission is to assist Congress and Federal agencies in the cost-effective creation and 

replication of information products and services, and to provide effective and economical 

public access to government information. GPO strives to operate and manage its resources 

efficiently and to achieve steady gains in productivity. 

There has been a steady decline in recent years in traditional ink-on-paper printing and binding 

in the Federal government. GPO's operations and performance measures reflect this reduction. 

GPO has downsized from 8,500 employees in fiscal year 1976 to 3,178 at September 30, 2000. 

GPO's In-House Printing workforce has also been reduced and redeployed. GPO will continue 

to embrace technological improvements that contribute to efficient operations. 

Neither Congress nor GPO can accurately forecast the printing workload that may be required 

to support and record the legislative process. In those years where congressional printing 
–11–

Financial Year in Review 29

requirements exceeds the funding provided, GPO uses its authority to temporarily fund the 

shortfall through the Revolving Fund. In the majority of years, funding has been adequate. 

However, in fiscal year 2000 the funding needed to provide Congress with its printing services 

exceeded the annual appropriation and transfer authority by an estimated $9.9 million in 

obligations. In the past, such shortfalls have been paid-down using subsequent appropriations. 

The Congressional Operations Appropriation Act of 2001 requires the Clerk of the House of 

Representatives to conduct a study of the printing requirements of the House of 

Representatives and authorizes appropriations to the Clerk of the House for the printing needs 

of the House of Representatives, beginning in fiscal year 2003. 

Management believes that GPO's Printing Procurement Program continues to be the best 

acquisition service for the Federal printing dollar. The Program offers the advantage of a 

centralized staff of technical experts to ensure that the printing requirements are met at the 

lowest price available. Customer orders are offered, via the competitive bid process, to a large 

network of commercial printing firms to obtain best price. From large jobs, the size of the 

DeCennial Census, to a one-page leaflet, GPO's Printing Procurement staff has been able to 

fulfill the needs of its customers on a timely and cost effective basis, as shown continually in 

their performance measures. This program, as with other print-on-paper operations, must 

continually look for ways to reduce costs and increase efficiency in an environment of 

declining demand. 

For some time, GPO's Sales Program has been feeling the impact of the revolutionary changes 

in the dissemination of government information. As agencies have increasingly resorted to the 

Internet and other non-print methods of publishing, the Sales Program has seen a decline in 

both sales volume and in the number of salable titles available. The Sales of Publications 

Operations revenue of $45.5 million declined from fiscal year 1999 revenue of $50.8 million. 

This is a continuation of a trend that began in fiscal year 1995, when revenue was $80 million. 

As a result, the Sales Program is not fully recovering its cost of operations. This is important 

because the Sales Program receives no appropriated funds, and must recover costs to keep 

going. The Superintendent of Documents is working on short and long-term strategies to deal 

with this situation, including price increases, cost-cutting measures, new methods of increasing 

public awareness of the products available; and an analysis of where a predominantly printsales operation will fit into the increasingly electronic future of government publishing. The 

Superintendent of Documents is also exploring the possibility of forming partnerships with 

dot.com booksellers to increase the availability of sales items. 

The pace of change in the Federal Depository Library Program (FDLP) accelerated 

dramatically in fiscal year 2000, caused by a combination of emerging technologies used by 

Federal publishing agencies and funding constraints imposed on the GPO. The emerging 

Electronic FDLP is increasingly based on managing an Electronic Collection (EC). This is 

done through updated versions of several of our traditional functions: to identify, evaluate, 

select, organize, and catalog government information products in all formats, and assure that 

they remain permanently accessible to the public. These services will continue and are critical 

elements of our EC management activities. 

In fiscal year 2000, more FDLP business was conducted with depositories via the Internet. 
–12–

30 GPO Annual Report 2000 

Although some libraries are fmding it expedient to leave the depository program, there is still 

strong commitment to public service among the more than 1,300 libraries that remain part of 

the FDLP. Indeed, depository libraries are helping to build and use the FDLP Electronic 

Collection; 95 percent meet minimum technical requirements and more than 1 ,000 have webbased catalogs. However, there is still a significant tangible products component in the FDLP, 

and a large amount of resources remain devoted to the acquisition, classification, format 

conversion, cataloging, and distribution of tangible products. 

• Fiscal Year 2000 Financial Results 

The public printing and documents chapters of Title 44, United States Code, require GPO to 

fulfill the printing needs of the Federal government and distribute government publications to 

the public. GPO activities are financed through a Revolving Fund, which is reimbursed by 

payments from customer agencies, sales to the public, and transfers from the Congressional 

Printing and Binding Appropriation and the Superintendent of Documents Salaries and 

Expenses Appropriation. These two annual appropriations are used to reimburse GPO for 

costs incurred while performing congressional work and fulfilling statutory requirements 

associated with the distribution of goverrunent publications, respectively. Reimbursements 

from the appropriations to the Revolving Fund are recorded as revenue, and unexpended 

appropriations are returned to the U.S. Treasury after 5 years. 

GPO experienced a consolidated net loss of $115,000 in fiscal year 2000, compared with a 

$5.0 million net loss in fiscal year 1999. In fiscal year 2000, the net income was reduced by a 

$3.6 million charge to increase the estimate for the long-term Workers' Compensation Liability 

(Notes 2K and 8). Revenues increased by $42.5 million (5.6 percent) overall, while expenses 

increased by $37.6 million (4. 9 percent). 

An analysis of operations by major operating areas shows that Printing and Binding Operations 

had net income for the year of $12.0 million (including a one-time contribution of $2.5 million 

provided by appropriated funds to offset expenses incurred for Y2K remediation). The Sales 

of Publications Operations revenue of $45.5 million declined by $5.3 million, or 10.4 percent 

when compared to fiscal year 1999 revenue of $50.8 million. 

The Sales of Publications Program lost $12.2 million in fiscal year 2000 and $9.2 million in 

fiscal year 1999, for a total of $21.4 million. As a result of these losses, there is a cumulative 

deficit of $16.8 million in the Equity Account for the Sales of Publications Operations at 

September 30, 2000, as shown below and on the Consolidating Balance Sheet by Fund Type. 

in millions: 

Printing and Binding Operations Equity 

Sales of Publications Operations Equity 

Total Revolving Fund Equity 

$206.8 

(16.8) 

$190.0 

The Equity for the Sales of Publications Operations represents the accumulated deficit since 

fiscal year 1993. Due to statutory restrictions that required earnings to revert to the U.S. 

Treasury, the Sales of Publications Operations Program was unable to accumulate retained 

earnings until 1993. Prior to 1993, over $17 million was returned to the Treasury as required 
–13–

Financial Year in Review 31

by statute, and over $28 million was used to fund Salaries and Expenses operation as required 

by Congress. 

A summary of revenues and net income (loss) in each GPO major operation is shown below. 

GPO's Major Operations 

(Unaudited) 

(Dollars in thousands) 

Revolving Fund· 

Printing and binding operations: 

Purchased printingCentral 

Regional 

Subtotal 

In-house printingCentral 

Regional 

Subtotal 

Other 

Subtotal of printing and 

binding operations 

Information dissemination: I 

Sales of publications 

Agency distributions 

Subtotal 

Appropriations: - u Salaries and expenses 

Congressional printing and binding 

Subtotal 

Total before eliminations 

Eliminations (1) 

Total after eliminations I 

2000 

Revenues 

$330,619 

226,993 

557,612 

19!5,830 

1,217 

197,047 

2,020 

7561679 

45,479 

5,215 

50,694 

29,983 

81 ,064 

111,047 

918,420 

l110,892} 

$807,528 

Net Income 

(Loss) 

$3,160 

(2,912} 

248 

12,351 

(755) 

11,596 

174 

12,018 

(12,218) 

85 

(12,133) 

: I 

. 

(115) 

. 

($115) 

1999 

Revenues 

$306,"537 

207,070 

513,607 

190,961 

1,250 

192,211 

2,281 

708,099 

50,812 

4,866 

55,678 

33,163 

76,554 

109,717 

873,494 

~108,497! 

$764,997 

Netlncome 

(Loss) 

$924 

~6,547~ 

(5,623~ 

10,181 

(761) 

9,420 

598 

4,395 

(9,247) 

~193) 

(9,440) 

. 

. 

-

(5,045) 

. 

($5,045) 

(1) The eliminations include revenue recognized by one area of the GPO for products or services produced 

or provided to another area of GPO. In order to avoid reporting the expense and revenue for intracompany transactions, eliminating entries must be made. In fiSCal year 2000, m~or eliminations 

included printing work charged to the Congressional Printing and Binding Appropriation ($81.1 

million), publications printed for the Sales of Publications Program for resale to customers ($12.9 

minion), and printing for programs funded by the Salaries and Expenses Appropriation ($13.5 million). 
–14–

32 GPO Annual Report 2000 

• Fiscal Year 2001 Projections 

GPO projects breakeven operations for fiscal year 2001. GPO estimates that revenue and 

expenses will decrease from fiscal year 2000 figures, particularly in Printing and Binding 

Operations. This program will decrease because fiscal year 2000 included the printing of 

materials for the Decennial Census which generated about $70 million in additional revenue 

and expenses. 

GPO expects to operate at less than the congressionally mandated full-time equivalent ceiling 

of 3,285 for fiscal year 2001, with no degradation in core products and services. This is 

possible primarily to efficiencies from recent investments in new technology and on-going 

automation efforts. 

GPO will continue to develop and employ efficient business practices and production processes 

to contain costs, and emphasize cost-effective methods of providing customer agencies and the 

public with government information and dissemination services. 
–15–

Financial Year in Review 33

U. S. Government Printing Office 

Consolidated Balance Sheets 

As of September 30, 2000 and 1999 

(Dollars in thousands) 

Assets Uabilities and Equity of the U.S. Gov

I 2000 1999 I 

-

CURRENT ASSETS CURRENT UABIUTIES I 

Funds with U.S. Treasury (Note 2E) $ .224,869 $ 175,772 Accounts payable and accrued expenses (NofB 6) $ 

Accounts receivable, net (Note 4) 146,206 164,015 Oefel1'8d revenues (NofB 7) 

Inventories, net (Note 2F) I 20,667 21,821 Accnled annual leave (Note 2H) I 

Prepaid expenses 731 610 Total currant liabilities I 

Total currant assets 392,473 362,218 

OTHER UABIUTIES 

Workers' COff1)8nsatiOn liability (Notes 2K and 8) I 

PROPERTY, PlANT, AND EQUIPMENT (Notes 2G & 5) 

I 

Total other liabilities I 

Land and buildings 18,633 18,633 Total liabilities 

Equipment and building improvements 177,243 190,760 

Total property, plant, ilnd equipment 195,876 209,393 COMMITMENTS AND CONT1NGENCIES (Notes 9 and 10) 

Lese: Accumulated depreciation and amortization (127,884! (136,019) EQUITY OF llE U.S. GOVERN.'IENT 

Net property, plant, and equipment I 67,992 73,374 

Revolving Fund (Note 11) 

rvsults of operations 

Invested capital 

Appropriated Funds (Note 12C) 

Total equity of the U.S. government I Total liabilities and equity of the 

Total assets $ 460,465 $ 435,592 u.s. govemiT8nt I s 

The accompanying notes are an integral part of these consolidated financial statements. 
–16–

34 GPO Annual Report 2000 

U.S. Government Printing Office 

Consolidated Statements of Revenues and Expenses 

For the Fiscal Years Ended September 30, 2000 and 1999 

REVENUES 

Prirting and binclng 

Sales of publications 

Appropriations 

Reil1'1lll.nemlnts 

EXPENSES 

Printing and reprodu::tion 

P8fs01•181 con ip811Sation and benefits 

Supplies and materials 

Rlllnls, CCI1'ITll1icati and utilities 

Publications sold 

Depreciatioo and amortization 

Other services 

SUrplus publications 

Travel and transportation 

Total expell!leS 

ftET I NealE (LOSS) 

(Dollars in thousands) 

$ 

I 

I 

$ 

2000 

646,540 

45.479 

110,294 

5,215 

807,528 

488,328 

203,351 

39,215 

25,383 

12,887 

7,8116 

8,740 

2,790 

9,066 

807,643 

(115) 

80.10/. 

5.6 

117 

0.6 

100.0 

61.7 

25.2 

4.9 

11 

1.6 

1.0 

1.1 

0.3 

1.1 

100.0 

0.0% 

$ 

J 

I 

$ 

1999 

600,410 

50,812 

108,909 

4,866 

764,9'R 

45'9,617 

205,020 

38,288 

25,1111 

13,406 

8,403 

8,310 

3,336 

8,456 

770,042 

(5,045) 

The accompanying notes are an integral part of these consolidated financial statements. 

78.60.1. 

6.6 

14.2 

0.6 

100.0 

60.1 

26.8 

5.0 

13 

1.8 

1.1 

1.1 

OA 

1.1 

100.7 

-0.7'% 
–17–

Financial Year in Review 35
–18–

36 GPO Annual Report 2000 

U.S. Government Printing Office 

Notes to Consolidated Financial Statements 

September 30, 2000 and 1999 

1. Organization: 

The U.S. Government Printing Office (GPO), a Legislative Branch agency, was established by 

the public printing and documents statutes of Title 44 of the U.S. Code. Congress enacted this 

legislation to provide to the Federal government an economic and efficient means for the 

production and procurement of congressional and agency printing and binding, and for the 

dissemination of information to the public. The Public Printer, appointed by the President of 

the United States with the advice and consent of the U.S. Senate, oversees the operations of 

GPO. GPO discharges its responsibilities through the operation of a Revolving Fund and 

congressional appropriations. 

2. Significant Accounting Policies: 

A. Basis of Accounting 

As allowed by the Federal Accounting Standards Advisory Board (FASAB), the accompanying 

consolidated financial statements are prepared on the accrual basis of accounting in accordance 

with the accounting principles generally accepted in the United States of America applicable to 

commercial enterprises. 

B. Basis of Consolidation 

The accompanying consolidated financial statements of GPO include the accounts of all funds 

under GPO control that have been established and maintained to account for the resources of 

GPO. All significant intra-agency balances and transactions have been eliminated in 

consolidation. In addition, beginning in Fiscal Year 1998, GPO established reimbursable 

agreements with the Census Monitoring Board and the Bi-Cameral Commission on the Future 

of Medicare. Under these continuing agreements, GPO, for a fee, provides administrative 

support services. Expenses incurred and the subsequent reimbursement to GPO have been 

removed from GPO's financial statements. 

Intra-agency transactions that were eliminated to consolidate GPO fmancial statements for the 

years ended September 30, 2000 and 1999, consisted of the following: 
–19–

Financial Year in Review 37

Printing and reproduction: 

Congressional printing and binding 

Sales of publications 

Salaries and expenses 

GPO internal use 

Total printing and reproduction 

Data processing 

Miscellaneous 

Total 

(Dollars in thousands) 

2000 1999 

$81,064 $76,554 

12,887 13,406 

13,475 15,206 

374 575 

107,800 105,741 

2,339 1,948 

753 808 

$110,892 $108,497 

In addition, there is an elimination within the In-house Printing Program of revenues and 

expenses for services and other internal transactions (e.g., internal-use forms, electronic 

repairs) provided to and by the In-house Printing Operations. This elimination was $9,535,000 

and $9,285,000 for the years ended September 30, 2000 and 1999, respectively. 

C. Methods of Funding 

• Revolving Fund accounts are established to finance a continuing cycle of operations with 

receipts derived from operations. The GPO Revolving Fund is used to finance two major GPO 

programs: Printing and Binding Operations and Sales of Publications Operations. 

Printing and Binding Operations accounts record transactions related to printing and binding 

performed for customer agencies and Congress. Sales of Publications Operations accounts are 

used to record transactions related to the sale of government publications and the distribution 

of publications on behalf of customer agencies. 

• General Fund accounts record financial transactions arising under annual congressional 

appropriations. GPO operates two major programs that are financed in this manner: the 

Salaries and Expenses Appropriation and the Congressional Printing and Binding 

Appropriation. 

The Salaries and Expenses Appropriation account records transactions for expenses incurred 

by the Superintendent of Documents for depository library distributions, international exchange 

distributions, other statutory distribution of publications, and for the cataloging and indexing of 

government publications. 

The Congressional Printing and Binding Appropriation account is used to record printing and 

binding performed for Congress and for printing and binding publications authorized by law to 

be distributed without charge to recipients. 

To the extent feasible, general and administrative expenses have been allocated among the 

various expense categories based on the estimated level of effort associated with each program. 
–20–

38 GPO Annual Report 2000 

D. Revenue Recognition and Expended Appropriations 

• In-house Printing and Binding - By law, GPO must be reimbursed for printing and binding 

services by the customer agency. Consequently, all Revolving Fund revenues from in-house 

printing and binding work (work not commercially procured) are recognized on a value-added 

basis, i.e., as work is performed. 

• Commercially Procured Printing and Binding- Revolving Fund revenues from 

commercially procured printing and binding are recognized on the date the contract 

requirements are fulfilled, which is generally the date of shipment by the commercial 

contractor to the requesting agency. 

• Distributing or Selling Publications - Revolving Fund revenues from distributing or selling 

publications are recognized when the publications have been shipped or when the services have 

been performed. 

• Appropriation Revenues- Appropriation revenues are recorded when the qualifying 

expenses are incurred. The amount of appropriations expended and the programs funded by 

appropriations are presented in Note 12B. Unexpended appropriations are recorded as a 

component of Equity of U.S. Government (see Note 12C). Appropriation balances are canceled 

after 5 years. 

• Deferred Revenues - Deferred revenues result from the receipt of customer remittances for 

products or services that will be delivered or provided in the future. Deferred revenues are 

classified into the following categories: deferred subscription revenue, customer deposits-held 

on account, customer deposits-unfilled orders, and advance billings to Federal agencies (see 

Note 7). 

"Deferred subscription revenue" represents the value of the subscription service that has not 

yet been provided for products such as the Congressional Record, the Federal Register, and 

the Commerce Business Daily. The category, "Customer deposits-held on account," represents 

amounts received from customers for deposit in pre-established accounts to provide the 

customer the convenience of sending periodic payments to pay for publications ordered, rather 

than remitting payments for every item ordered. "Customer deposits-unfilled orders" 

represents funds received for publications not available for immediate shipment. Revenue for 

these transactions will be recognized at the time the products (subscriptions, publications, etc.) 

are delivered. Finally, "Advance billings to Federal agencies" are advance payments made by 

agencies to cover the cost of producing large printing orders. This revenue is recognized as 

work is completed. 
–21–

Financial Year in Review 39

E. Funds with U.S. Treasury 

Funds with U.S. Treasury represent all unexpended balances in GPO's accounts with the 

Department of the Treasury. A breakdown of items included in GPO's funds with the U. S. 

Treasury as of September 30, 2000 and 1999 follows. 

Revolving fund 

Appropriations by fiscal year: 

1995 

1996 

1997 

1998 

1999 

2000 

Total appropriations 

On-hand and in-transit 

Total 

(Dollars In thousands) 

2000 

$176,528 

5,698 

11,318 

1,747 

1,544 

27,786 

48,093 

248 

$224,869 

1999 

$122,155 

5,030 

8,257 

12,840 

3,329 

23,604 

53,060 

557 

$175,772 

In 1997, the U.S. General Accounting Office (GAO) defined restricted funds with U.S. 

Treasury for GPO as funds with U.S. Treasury held for customer deposit accounts and 

employees' accrued salaries and annual leave. These funds cannot be used other than for those 

specific purposes. GPO had restricted funds with U.S. Treasury of $84.0 million and $67.0 

million at September 30, 2000 and 1999, respectively. Also, the agreement between GPO and 

the Census Monitoring Board (CMB) provided for CMB funds to be reported on GPO's 

Treasury statements. GPO's "Year end Closing Statement" (TFS 2108) included $2,464,000 

in unexpended CMB appropriations that have been excluded from GPO's financial statements. 

All appropriated funds were either expended or obligated at September 30, 2000 and 1999 (See 

note 12). 
–22–

40 GPO Annual Report 2000 

F. Inventories 

The components of inventories as of September 30, 2000 and 1999 are as follows. 

(Dollars in thousands) 

Publications for sale 

Allowance for surplus publications 

Publications for sale, net 

Paper 

Materials and supplies 

Allowance for obsolescence 

Paper, materials, and supplies, net 

Inventories, net 

2000 

$11,520 

(2,643) 

8,877 

4,874 

8,984 

(2,068) 

11,790 

$20,667 

1999 

$11,971 

(2,532) 

9,439 

5,126 

9,350 

(2,094) 

12,382 

$21,821 

Inventories of publications held for sale are valued at the lower of cost, using the weighted 

average cost method, or market, and are shown net of an allowance for surplus publications. 

The allowance for surplus publications is established for the estimated value of potentially 

obsolete or excess publications held in inventory. 

Paper, materials, and supplies inventory includes the cost of production material (e.g., blank 

paper, spare parts, ink, and book cloth), as well as the cost of administrative-use supplies. This 

mventory is valued at the lower of cost, using the weighted moving average cost method, or 

market, net of an allowance for materials and supplies obsolescence. There is no provision for 

paper obsolescence due to the frequency of use. 

G. Property, Plant, and Equipment 

Property and equipment purchases and additions are valued at cost. Printing equipment 

transferred to GPO from other Federal agencies is valued in accordance with JCP Regulation 

Number 26, Government Printing and Binding Regulations. This valuation approximates fair 

market value. 

Major alterations and renovations are capitalized while normal maintenance and repair costs 

are expensed as incurred. Depreciation and amortization of property and equipment is 

calculated on a straight-line basis over their respective estimated useful lives. The range of 

estimated useful lives of GPO assets is as follows. 
–23–

Financial Year in Review 41

Category 

Buildings and improvements 

Plant machinery and equipment 

Office machinery and equipment 

Computer hardware 

Computer software 

Furniture and fiXtures 

Vehicles 

Estimated Useful Life 

42 to 50 years 

5 to 20 years 

S years 

5 years 

3 years 

5 years 

3 to 6 years 

Leasehold improvements are amortized over the lesser of their useful lives or lease terms. 

Beginning with fiscal year 1999, GPO increased the threshold for capitalizing assets from 

$5,000 to $25,000. Only those assets with acquisition values of $25,000 or more are 

capitalized. The impact of this change on the fiscal year 1999 statements was an increase in 

materials and supplies expense of about $120,000. 

H. Annual, Sick, and Other Types of Leave 

Annual leave is accrued as a liability when earned, and the liability is reduced when leave is 

used. Each year the armualleave liability is adjusted to reflect current pay rates. At 

September 30, 2000, the liability for accrued armualleave was $10,449,000 compared with 

$10,542,000 at September 30, 1999. 

Sick leave and other types of non-vested leave are expensed when used. There is no limit on 

the amount of sick leave that may be accumulated, and no payment is made for unused sick 

leave. 

I. Accounting for Intra-agency Activities 

Other Federal agencies make financial decisions and report certain fmancial matters on behalf 

of the entire Federal government, including matters in which individual agencies may be an 

indirect party. Federal agencies are required to record or report only those financial matters 

for which they are directly responsible. Financial matters maintained or reported by other 

Federal agencies in which GPO is indirectly involved include employee benefit plans (see Note 

3) and certain legal situations (see Note 10). 

J. Statements of Cash Flows 

The statements of cash flows identify cash receipts and payments and classify them into 

operating, investing, and financing activities. The disclosure of this information is intended to 

help assess the ability of GPO to generate funds from current operations, to identify financing 

acquired from outside sources, and to identify the major non-operating (investing) uses of 

funds. For purposes of these statements, cash is considered to be Funds with U.S. Treasury, 

as defmed in Note 2E. 
–24–

42 GPO Annual Report 2000 

K. Workers' Compensation Liability 

The Workers' Compensation Liability (WCL) is the estimated liability for future compensation 

and medical benefits that GPO will be obligated to pay. GPO discounted the value of 

estimated future payments to reflect the time value of money and increased future payments for 

estimated cost of living adjustments and consumer price index increases. The probability of 

future payments was based on historical benefit paymentpatterns combined with current 

information related to individual benefit claims. The estimated liability of $36 million was 

increased by $3.4 million in fiscal year 2000. 

L. Use of Estimates 

The preparation of financial statements in accordance with accounting principles generally 

accepted in the United States of America requires management to make estimates and 

assumptions that affect the reported amount of assets and liabilities, as well as the disclosure of 

contingent assets and liabilities at the date of the financial statements, and the amount of 

revenues and expenses reported during the reporting period. Actual results could differ from 

these estimates. 

M. Reclassification of Fiscal Year 1999 Balances 

Certain reclassifications have been made to fiscal year 1999 balances to present them 

consistently with the fiscal year 2000 financial statements. 

3. Employee Benefit Plans: 

GPO funds a portion of pension contributions for its employees under the Civil Service 

Retirement System (CSRS) and the Federal Employees Retirement System (FERS), and also 

makes payroll deductions from employees for their pension contributions. The required 

employer contributions are established by the U.S. Office of Personnel Management (OPM). 

OPM is responsible for government-wide reporting ofFERS and CSRS assets, accumulated plan 

benefits, and unfunded liabilities. Therefore, GPO is not required to disclose the unfunded 

pension liability and post-employment benefits relative to its employees. 

A. Civil Service Retirement System 

The majority of GPO's employees were covered by the CSRS, a defined benefit plan, during 

fiscal years 2000 and 1999. Total GPO (employer) contributions to CSRS for employees 

covered under this retirement program were 9.01 percent in both fiscal years 2000 and 1999 

for Congressional Record indexers, investigators, and law officers~ and 8.51 percent in fiscal 

years 2000 and 1999, respectively, for all other employees. GPO's contributions were $9.3 

million and $9.5 million for the fiscal years ended September 30, 2000 and 1999, respectively. 

B. Federal Employees Retirement System 

On January 1, 1987, the FERS commenced pursuant to Public Law 99-335. Using Social 

Security as a base, the FERS provides a defined benefit plan (Basic Benefit Plan) and a 

voluntary (defined contribution) plan. Employees hired after December 31, 1983, were 
–25–

Financial Year in Review 43

automatically covered by FERS and Social Security, while employees hired prior to January 1, 

1984, were able to choose between joining this plan or remaining in CSRS. Unlike CSRS, 

FERS offers the Federal government's Thrift Savings Plan (TSP), which requires GPO to 

contribute 1 percent of an enrolled employee's base pay, and additionally to match voluntary 

employee contributions up to 4 percent of base pay_ 

In both fiscal years 2000 and 1999, GPO (employer) contributions to FERS were 15.4 percent 

for Congressional Record indexers; 23.3 percent for investigators and law officers; and 10.7 

percent for all other employees covered under this plan. Total GPO contributions were $5.1 

million and $4.9 million in fiscal year 2000 and 1999, respectively. The TSP requires GPO to 

contribute 1 percent of an enrolled employee's base pay, and additionally to match voluntary 

employee contributions up to 4 percent of base pay. Additional contributions of GPO's share 

to the TSP for the year ended September 30, 2000 was $1.9 million, and $1.7 million in fiscal 

year 1999. 

C. Social Security System 

GPO matches contributions to the Social Security Administration (SSA) under the Federal 

Insurance Contributions Act (FICA). For employees covered by FERS, GPO contributes 

matching amounts of 6.2 percent of gross pay (up to $76,200) to SSA's Old Age, Survivors, 

and Disability Insurance (OASDI) Program. Additionally, GPO makes matching contributions 

for all employees of 1. 45 percent of gross pay to SSA' s Medicare Hospital Insurance Program. 

Payments to these programs for the years ended September 30, 2000 and 1999 totaled $5.7 

million and $5 . 6 million, respectively. 

D. Pension and Other Post-Employment Benefits Provided by Others 

F ASAB Statement of Federal Financial Accounting Standards No. 5, Accounting for Liabilities 

of the Federal Government, requires federal agencies to follow Federal Accounting Standards 

to recognize their share of the "normal cost" of pension and other post-employment benefits 

provided by others. To the extent that normal costs exceed current contributions, the standard 

requires that an additional expense be recognized, or offset, by imputed funding. 

As allowed by the FASAB, GPO has historically elected to prepare its financial statements on 

the basis of commercial enterprise generally accepted accounting principles and accordingly 

has reflected only the current cost of these programs in its financial statements since OPM is 

responsible for funding the normal cost component. 
–26–

44 GPO Annual Report 2000 

4. Accounts Receivable: 

Accounts receivable as of September 30, 2000 and 1999, consists of the following. 

(Dollars In thousands) 

2000 1999 

Federal Agencies: 

Unbilled completed work $132,319 $126,997 

Unbilled work in process 5,568 31,582 

Billed completed work 8,376 6,608 

Subtotal 146,263 165,187 

Other receivables: 

The public 604 597 

GPO employees 1,132 1,065 

Subtotal 1,736 1,662 

Total accounts receivable 147,999 166,849 

Allowance for doubtful accounts ~1.7932 ~2.834) 

Total accounts receivable, net $146,206 $164,015 

The majority of GPO accounts receivable are due from other Federal agencies. Unbilled 

completed work results from the delivery of goods or the performance of services for which 

bills have not been presented. At September 30, 2000, this balance included finished work for 

which invoices have not been prepared of $35.4 million, unbilled commercial printing of $72.0 

million, and finished work of $23.7 million that was collected via the U. S. Treasury's OPAC 

system in October 2000. At September 30, 1999, this balance included finished work for 

which invoices had not be prepared of $24.9 million, unbilled commercial printing of $64.9 

million, and finished work of $36.5 million that was collected via the U.S. Treasury's OPAC 

in October 1999. 

Unbilled work in process represents the amount of work performed on customer orders as of 

September 30, 2000 and 1999, that, by law, must be reimbursed by GPO customers. 

Employees' accounts receivable for fiscal year 2000 includes $1,029,000 and $93,000 owed by 

current and former employees, respectively, who were advanced leave. Leave indebtedness 

for employees is repaid in biweekly installments or by other GPO employees on their behalf, 

through the donated leave program. Employee's accounts receivable for fiscal year 1999 

included $971 ,000 and $76,000 owed by current and former employees, respectively, who 

were advanced leave. 
–27–

Financial Year in Review 45

5. Property, Plant, and Equipment: 

Property, plant, and equipment as of September 30, 2000 and 1999 consisted of the following. 

(Dollars in thousands) 

Accumulated 2000 1999 

Acquisition Depreciation Net Net 

Value & Amortization Book Value Book Value 

Land $9,977 $ $9,977 $9,977 

Buildings 8,656 8,656 

Subtotal 18,633 8,656 9,977 9,977 

Building improvements 55,495 40,051 15,444 17,044 

Leasehold improvements 1,214 1,052 162 204 

Plant machinery and equipment 75,348 52,894 22,454 23,781 

Office machinery and equipment 17,592 12,911 4,681 6,204 

Computer software 18,544 8,052 10,492 9,552 

Furniture and fixtures 3,062 1,727 1,335 1,646 

Vehicles 2,958 2,541 417 302 

Capital improvements in process 1,092 

Software development in process 3,030 3,030 3,572 

Subtotal 177,243 119,228 58,015 63,397 

Total $195,876 $127,884 $67,992 $73,374 

6. Accounts Payable and Accrued Expenses: 

Accounts payable and accrued expenses as of September 30, 2000 and 1999 were composed of 

the following. 

Accounts payable: 

Commercial printing 

U.S. Government agencies 

Other 

Total accounts payable 

Accrued salaries and wages 

State and local payroll taxes 

Total accounts payable and 

accrued expenses 

(Dollars in thousands) 

2000 1999 

$66,209 $62,056 

12,758 11,849 

6,388 5,594 

85,355 79,499 

11,177 10,328 

766 750 

$97,298 $90,577 
–28–

46 GPO Annual Report 2000 

7. Deferred Revenues: 

As of September 30, 2000 and 1999, deferred revenue consisted of the following. 

Deferred subscription revenue 

Customer deposits-held on account 

Customer deposits-unfilled orders 

Advance billings to Federal agencies 

Total 

I 

(Dollars in thousands) 

2000 1999 

$11,922 $12,106 

61,956 45,343 

1,241 1,960 

9,511 2,058 

$84,630 $61,467 

"Customer deposits-held on account" totaling $62.0 million at September 30, 2000, represents 

amounts received in advance from printing and binding customer agencies to cover future 

printing requirements of $55.9 million; and, monies deposited, totaling $6.1 million, by Sales 

of Publications Program customers to enable them to purchase publications without remitting 

cash with each order. Unused deposit account balances are refunded upon customer request. 

8. Summary of Significant Assumptions for Workers' Compensation liability: 

Projected annual benefit payments have been discounted to present value using the Office of 

Management and Budget's (OMB) economic assumptions for 10-year Treasury notes and 

bonds. Interest rate assumptions utilized for discounting purposes in 2000 and 1999 were 

obtained from the Congressional Budget Office Web site as follows. 

2000 

1999 

2000 

N/A 

5.60 

2001 

6.80 

5.60 

2002 

5.80 

5.60 

2003 

5.80 

5.60 

2004 and 

thereafter 

5.80 

5.60 

Wage inflation factors (cost of living adjustment, or COLA) and medical inflation factors 

(consumer price index for medical costs, or CPIM) were used to calculate the estimated future 

compensation and medical payments. Retention rates were developed using data obtained from 

the Bureau of Labor Statistics' Web site. This data was then analyzed to project future COLA 

and CPIM factors. A retention rate of 95 percent was applied to compensation claims and a 

retention rate of 84 percent was applied to medical claims. 
–29–

Financial Year in Review 47

The COLA and CPIM factors used to develop the estimated liability at September 30, 2000 

follow. 

COLA 

CPIM 

2001 

1.84% 

3.83% 

2002 

1.70% 

3.92% 

2003 2004 

1.57% 1.45% 

2005and 

thereafter 

1.45% 

The future payments were estimated over the life expectancy of each claimant. The life 

expectancy rates were based on aniluity tables to estimate the expected remaining life at the 

date of injuries of Federal retirees for determining pension benefits. 

The Workers' Compensation Liability is approximately $36.0 million and $32.6 million at 

September 30, 2000 and 1999, respectively. 

9. Commitments: 

A. Operating Leases 

As of September 30, 2000, GPO was committed to various non-cancelable operating leases, 

primarily covering warehouse, office, and retail space. Some of these leases contain escalation 

clauses and renewal options. A schedule of future minimum rental payments required under 

operating leases by type, which have initial or remaining non-cancelable lease terms in excess 

of one year follows. 

(Dollars in thousands) 

Fiscal Year Warehouse Retail Office 

2001 $ 1,615 $ 404 $ 273 $ 

2002 1,642 354 174 

2003 1,642 155 89 

2004 1,586 79 83 

2005 964 67 83 

2006 and beyond 241 17 

Total minimum lease payments $7,690 $1,076 $702 

Rent expense for the years ended September 30, 2000 and 1999, were $6,044,000 and 

$6,270,000, respectively. 

Total 

2,292 

2,170 

1,886 

1,748 

1,114 

258 

$9,468 
–30–

48 GPO Annual Report 2000 

B. Commitments on Undelivered Orders 

Some of GPO's orders for goods and services have been placed, but have not been delivered at 

fiscal year-end. Total undelivered orders for all GPO activities were approximately $110.9 

million and $127.4 million as of September 30, 2000 and 1999, respectively. 

10. Contingencies; 

Administrative proceedings, Legal actions, and Claims 

GPO is a party to various administrative proceedings, legal actions, and claims brought by or 

against it. In the opinion of GPO management and legal counsel, the ultimate resolution of 

these proceedings, actions, and claims will not materially affect the financial position or results 

of operations of GPO. 

Occasionally, GPO may be the named party, but another agency may administer and litigate 

the case. Amounts to be paid under any decision, settlement, or award pertaining thereto may 

be funded by those agencies. In most cases, tort claims are administered and resolved by the 

U.S. Department of Justice, and any amounts necessary for resolution are obtained from a 

Special Judgment Fund maintained by the Department of the Treasury. Amounts paid from 

this fund on behalf of the GPO were $85,000 and $375,600 for the years ended September 30, 

2000 and 1999, respectively, and are not reflected in the GPO's consolidated financial 

statements. 

11. Revolving Fund: 

A. Cwnulative Results of Operations 

Cumulative results of operations for the Revolving Fund include net operating results since its 

inception, reduced by funds returned to the Department of the Treasury by legislative 

rescissions, and by transfers to other Federal agencies. 

B. Invested Capital 

Invested Capital represents Federal government resources directly appropriated to GPO by 

Congress to invest in GPO assets, primarily in land, buildings, equipment, and working 

capital. The Revolving Fund was established in 1953 with appropriated funds of $33.8 million, 

and buildings and land with a fair market value of $415,000. Subsequently, Congress 

provided additional funding to GPO of $75.5 million for working capital ($58 million since 

1953) and land and other improvements ($17.5 million since 1971). 

Increases to Invested Capital are also recorded when printing equipment is donated to GPO. 

Invested Capital is reduced over the useful life of the donated asset or when retired. The net 

book value of assets donated to GPO from other agencies was $249,000 and $314,000 in fiscal 

years 2000 and 1999, respectively. 

The Revolving Fund received appropriations totaling $12.9 million during the 1970's for an 

air-conditioning system that was recorded as Invested Capital. Invested Capital is reduced 

annually by $444,000 to reflect the air-conditioning system's depreciation. In fiscal year 1998, 

Congress authorized that up to $11,017,000 of GPO's Invested Capital to be used to 
–31–

Financial Year in Review 49

supplement the 1998 Congressional Printing and Binding Appropriation. Based on fiscal year 

1998 expenditures and obligations, and an estimate of funding required to complete all work 

obligated during the year, GPO transferred $3,748,000 to the 1998 Congressional Printing and 

Binding Appropriation, which was recorded as a reduction in Invested Capital in fiscal year 

1998. In fiscal year 1999, due to greater than anticipated requirements for Congress's 1998 

printing and binding, GPO transferred an additional $3.3 million from GPO's Revolving Fund 

to the 1998 Congressional Printing and Binding Appropriation to fund the completion of work. 

C. Summary of Revolving Fund Activity 

Below is a summary of activity for the Revolving Fund portion of Equity of U.S. Government 

in fiscal years ended September 30, 2000 and 1999. See Note 12 for Appropriated Funds 

summary. 

Revolving Fund balance, September 30, 1998 

Donated equipment, net 

Reclassification to transfer depreciation 

expense for air-conditioning system 

Fund transfer from Revolving Fund to 

Congressional Printing and Binding Operations 

Net loss for fiscal year ending 

September 30, 1999 

Revolving Fund balance, September 30, 1999 

Donated equipment, net 

Reclassification to transfer depreciation 

expense for air-conditioning system 

Fund transfer from Revolving Fund to 

Congressional Printing and Binding Operations 

Net loss for fiscal year ending 

September 30, 2000 

Revolving Fund balance, September 30, 2000 

12. Appropriated Funds: 

A. Available Appropriations 

(Dollars in thousands) 

Cumulative 

Results of 

Operations 

$100,045 

(5,045) 

$95,000 

(115) 

$94,885 

Invested 

Capital 

$96,143 

(83) 

(444) 

$95,616 

(65) 

(444) 

$95,107 

Total 

Revolving 

Fund 

$196,188 

(83) 

(444) 

(5,045) 

$190,616 

(65) 

(444) 

(115) 

$189,992 

Total net appropriations made available, after rescission, for fiscal years ending September 30, 

2000 and 1999, were $73,297,000 and $74,465,000 for Congressional Printing and Binding, 

respectively, and $29,872,000 and $29,264,000 for Salaries and Expenses of the 

Superintendent of Documents. 
–32–

50 GPO Annual Report 2000 

B. Expended Appropriations 

Expended appropriations for program operations for the years ending September 30, 2000 and 

1999, were as fol1ows. 

Congressional printing and binding: 

Congressional Record products 

Miscellaneous publications and 

printing and binding 

Hearings 

Bills, resolutions, and amendments 

Details to Congress 

Other 

Total congressional printing and binding 

Salaries and expenses: 

Depository library distribution 

Cataloging and indexing 

By-law distribution 

International exchange 

Total salaries and expenses 

Total expended appropriations 

Reconciliation of expended appropriations to the 

consolidated statements of revenues and expenses: 

Total expended appropriations 

Eliminations (Intra-agency) 

Consolidated revenues from appropriations 

C. Unexpended Appropriations 

.---- (Dollars in thousands) 

2000 

$21,179 

19,188 

18,954 

5,173 

2,332 

14,238 

81,064 

25,873 

2,900 

677 

533 

29,983 

$111,047 

$111,047 

(753) 

. I 

I 

$110,294 I 

1999 

$18,688 

18,271 

14,121 

11,795 

2,593 

11,086 

76,554 

29,338 

2,755 

618 

452 

33,163 

$109,717 

$109,717 

(808) 

$108,909 

As of September 30, 2000, GPO had obligated services for the unexpended appropriations for 

the Congressional Printing and Binding of $26,012,000, and Salaries and Expenses of 

$15,867,000, for a total of $41,879,000. At September 30, 1999, these amounts were 

$33,779,000 and $15,977,000, totaling $49,756,000. 
–33–

Financial Year in Review 51

13. Concentration of Credit Risk: 

GPO financial instruments, none of which are held for trading purposes, consist primarily of 

cash and cash equivalents, accounts receivable, and accounts payable at September 30, 2000 

and 1999. GPO estimates the fair value of financial instruments at September 30, 2000 and 

1999 to be the carrying value. Cash and cash equivalents are held by the U.S. Treasury, 

accounts receivable are primarily due from various U.S. Government agencies, and accounts 

payable are primarily due to various commercial vendors. 

14. Major Customers: 

GPO's primary customers are Federal agencies. Revenues from those customers representing 

10 percent or more of GPO's revenues are as follows. 

(Dollars in thousands) 

2000 I 1999 

Amount Percent I Amount Percent 

Department of Defense $136,376 1&.9% $130,027 17.0% 

Department of U.S. Treasury $102,509 12.7% $98,495 12.9% 

Congress $81,064 10.0% $76,554 10.0% 
–34–

52 GPO Annual Report 2000 

ASSETS 

CURRENT ASSETS 

Funds with U.S. Treasury 

Accounts receivable, net 

Inventories: 

Publications for sale, net 

Paper 

Materials and supplies, net 

Total inventories, net 

Prepaid expenses 

Total current assets 

PROPERTY, PLANT, AND EQUIPMENT 

Land and buildings Building improvements Leasehold improvements 

Plant machinery and equipment 

Office machinery and equipment 

Computsr software 

Furniture and fixtures 

Vehicles 

Software development in process 

Less: Accumulated depreciation and 

amortization 

U.S. GOVERNMENT PRINTING OFFICE 

Consolidating Balance Sheet by Fund Type 

As of September 30, 2000 

{Dollars in thousands) 

(Unaudited) 

Revolving Fund General Fund 

Congressional 

Sales of Salaries and Printing Total 

Publications Expenses and Binding Before 

Printing 

and Binding 

Operations Operations Appropriation Appropriation Eliminations Elimi

$ 162,!1!16 $ 13,77!1 $ 19,849 $ 28,245 $ 224,869 $ 

172,855 2,745 50 . 175,650 $ 

. 8,878 . . 8,878 

4,874 . . . 4,874 

6,915 . . . 8,915 

I 11,78!1 8,878 I 20,667 I 731 I 731 

. . . 

I 348,371 25,402 19,899 28,245 421,917 

I 

18,633 . . . 18,833 

55,495 . . . 55,495 

1,214 . . . 1,214 

75,348 . . . 75,348 

17,592 . - . 17,592 

18,544 . - - 18,544 

3,062 . -

: I 

3,062 

2,958 - . 2,958 

3,030 . - 3,030 

(127,884) - . . (127,8841 

Net property, plant, and equipment 87,992 - - 67,992 

. 

Total assets $ 416,363 $ 25,402 $ 19,899 $ 28,245 $ 489,909 $ 
–35–

Financial Year in Review 53

U.S. GOVERNMENT PRINTING OFFICE 

Consolidating Balance Sheet by Fund Type 

As of September 30, 2000 

(Dollars in thousands) 

(Unaudited) 

I Revolving Fund General Fund 

Congressional Printing Sales of Salaries and Printing Total 

and Binding Publications Expenses and Binding Before 

Operations Operations Appropriation Appropriation Eliminations Elimin

LIABILITIES AND EQUITY OF THE 

U.S. GOVERNMENT I 

I 

CURRENT UABILITIES 

Accounts payable and accrued expenses $ 97,470 $ 23,007 $ 4,032 $ 2,233 $ 126,742 $ 

Deferred revenue 65,418 19,212 . . 84,630 

Accrued annual leave I 10,449 10,449 

Total current liabilities I 173,337 42,219 4,032 2,233 221,821 

OTHER LIABILITIES 

Workers' compensation liability I 36,217 .I .I 36,217 

Total other liabilities I 36,217 36,217 Total liabilities I 209,554 42,219 4,032 2,233 258,038 

I 

Commitments and contingencies 

EQUITY OF THE U.S. GOVERNMENT 

Revolving fund I 206,809 (16,817) 189,992 

Appropriated funds 15,867 26,012 41,879 

Total Equity of the U.S. Government I 206,809 116,817} 15,867 26,012 231,871 Total liabilities and equity of the s 416,363 $ 25,402 $ 19,899 $ 28,245 $ 489,909 $ 

U.S. Government 
–36–

54 GPO Annual Report 2000 

REVENUES 

U.S. GOVERNMENT PRINTING OFFICE 

Consolidating Schedule of Revenues and Expenses by Fund Ty

For the Fiscal Year Ended September 30, 2000 

(Dollars in thousands) 

(Unaudited) 

Revolving Fund I General Fund 

Congressional 

Printing Sales of Salaries and Printing Total 

and Binding Publications Expenses and Binding Before 

Operations Operations Appropriation Appropriation Eliminations Eliminat

Printing and Binding $ 756,679 $ . $ . $ . $ 756,679 $ (110

Sales of Publications . 45,479 . . 45,479 

Appropriations I . . 29,983 81,064 111,047 

Reimbursements . 5,215 . . 5,215 

Total Revenues I 756,679 50,694 29,983 81,064 918,420 

EXPENSES I I 

Printing and reproduction 511,213 374 13,475 81,064 606,126 (107Personnel compensation and benefits 164,437 29,440 11,307 - 205,184 (1

Supplies and materials 37,170 1,373 789 - 39,332 

Rents, communications, and utilities 13,579 10,840 1,256 . 25,675 

Publications sold . 12,887 . . 12,887 Depreciation and amortization 6,857 740 289 . 7,886 

Other services 7,501 1,369 720 . 9,590 Surplus publications . 2,790 . . 2,790 

Travel and transportation 3,904 3,014 2,147 . 9,065 

Total Expenses I 744,661 62,827 29,983 81,064 918,535 (110

NET INCOME (LOSS) $ 12,018 $ (12,133) $ . $ . $ (115) $ 
–37–

Financial Year in Review 55

U.S. GOVERNMENT PRINTING OFFICE 

Consolidating Schedule of Cash Flows by Fund Type 

For the Fiscal Year Ended September 30, 2000 

(Dollars in thousands) 

(Unaudited) 

Revolving Fund General Fund 

Congresstonal Printing Sales of Salaries and Printing Total 

and Binding Publications Before Operations Operations Expenses and Binding Appropriation Appropriation Eliminations Elimina

CASH FLOWS FROM OPERATING ACTIVITIES 

Net income (loss) 

Adjustments to net income (loss): 

Depreciation and amortization Depreciation Expense funded from 

appropriated capital 

Gain on disposal of property, plant, 

and equipment 

Changes in assets and liabilities: 

(Increase) decrease In assets· 

Accounts receivable 

Inventories 

Prepaid expenses 

Increase (decrease) In liabilitiesAccounts payable and accrued expenses 

Deferred revenue 

Accrued annual leave 

Workers' compensation liability 

Total adjustments 

Net cash provided by 

operating activities 

CASH FLOWS FROM INVESTING ACTIVITIES 

Capital expenditures 

Proceeds from sale of property, plant, and equipment 

Net cash used In investing activities 

CASH FLOWS FROM FINANCING ACTIVITIES 

Increase In unexpended appropriations 

Funds returned to U.S. Treasury from: 

Salaries and Expenses A pproprlatlon 

Net cash used in financing activities 

NET INCREASE (DECREASE) IN FUNDS 

WITH U.S. TREASURY 

FUNDS WITH U.S. TREASURY, beginning of year FUNDS WITH U.S. TREASURY, end of year 

$ 

I I 

I 

s 

12,018 $ (12,133) $ 

7,886 

(444) 

58 I 

(812) 1,800 

592 581 

(121) . 

5,390 15,441 

24,710 (1 ,5<48) 

(93) . 

3,582 . 

40,748 16,054 

--·--- -·---

(2,685) 

60 I 

(2,625) • I 

. -

. . . • I 

50,141 3,921 

9,857 

182,997 s 13,778 s 

$ . $ (115) $ 

. . 7,886 

. . (444) 

. . 58 

57 . 845 1

. . 1,153 . . (121) 

621 2,232 23,684 (1

. . 23,162 . . (113) 

. . 3,582 

678 2,232 59,712 

-.- -·--- - - - . 

. 

:I (2,685) 

. 60 

- . I (2,625) 

(1 09) (7,766) (7,875) 

. 

(1 09) (7,766) (7,875) 

569 (5,534) 49,097 

19,280 33,779 175,772 19,849 $ 28,245 s 224,869 $ 
–38–

56 GPO Annual Report 2000 U.S. GOVERNMENT PRINTING OFFICE Supplemental Schedule of Appropriated Funds For the Fiscal Years Ended September 30, 2000 and 1999 (Dollars in thousands) {Unaudited) Salaries Congressional To

and Printing and Gener

Expenses Binding 2000 

Appropriation Appropriation 

APPROPRIATIONS, beginning of year (on cash basis) $ 19,281 $ 33,779 $ 53,060 

FUNDS PROVIDED- Appropriations 29,872 73,297 103 ,169 

Total funds available 49,153 107,076 156,229 

FUNDS APPLIED 

Obligated appropriations: 

Current year 19,894 57,221 77,115 

Prior years 9,410 21 ,611 31,021 

Funds returned to U.S. Treasury . . . 

Total funds applied 29,304 78,832 108,136 

APPROPRIATIONS, end of year (on cash basis) 19,849 28,244 48,093 ADJUSTMENTS 

Intra-agency accounts receivable 50 . so 

Intra -agency accounts payable (4,032) (2,232) (6 ,264) 

APPROPRIATIONS, end of year (on accrual basis) $ 15,867 $ 26,012 $ 41,879 
–39–

Financial Year in Review 57

U.S. GOVERNMENT PRINTING OFFICE 

Supplemental Schedule of Balance Sheets for Revolving Fund 

As of September 30, 2000 and 1999 

(Dollars in thousands) 

(Unaudited) 

Printing and Binding Sales of Publications Total Revolving Fund I Tota

Operations Operations 2000 

Before Before 

2000 1999 2000 1999 Elimi· Elimi· Elimi· 

nations nations Consolidated nations 

I 

ASSETS 

CURRENT ASSETS 

Funds with U.S. Treasury $ 162,996 $ 112,856 $ 13,779 $ 9,857 $116,775 $ . s 176,775 s 122,713 

Accounts receivable 112,855 112,043 2,745 4,346 175,600 (29,444) 146,156 176,389 

Inventories 11,789 12,382 8,878 9,439 20,687 . 20,667 21 ,821 

Prepaid expenses I 731 610 . . 731 . 731 610 

Total current assets 348,371 297,891 25,402 23,642 373,773 (29,444) 344,329 321,633 

PROPERTY, PLANT, AND EQUIPMENT 

Land and buildings 18,633 18,633 . . 18,633 . 18,633 18,633 

Building improvements 55,495 55,450 . . 55,495 . 56,495 55,450 Leasehold improvements 1,214 1,311 . . 1,214 . 1,214 1,311 

Plant machinery and equipment 75,348 83,832 . . 75,348 . 75,348 83,832 

Office machinery and equipment 11,592 21,699 . . 17,592 . 17,592 21,699 Computer software 18,544 17,449 . . 18,544 . 18,544 17,449 

Furniture and fixtures 3,062 3,112 . . 3,062 . 3,062 3,112 

Vehicles 2,968 3,243 . . 2,958 . 2,958 3,243 

Capital Improvements In process - 1,092 . . . . 1,092 

Software development in process 3,030 3,572 . . 3,030 . 3,030 3,672 

Less: Accumulated depreciation and 

amortization (127,884) (136,019) . - (127,884) . (127,884) (136,019) 

Net property, plant, and equipment 67,992 73,374 . . 67,992 . 67,992 73,374 

Total assets $416,383 $371,265 $ 25,402 s 23,642 $441,785 s (29,444) s 412,321 s 39o4,907 
–40–

58 GPO Annual Report 2000 U.S. GOVERNMENT PRINTING OFFICE Supplemental Schedule of Balance Sheets for Revolving Fund As of September 30, 2000 and 1999 (Dollars in thousands) {Unaudited) Printing and Binding Sales of Publications Total Revolving Fund I Tota

Operations Operations 2000 

Before Before 

2000 1999 2000 1999 Elimi- Elimi· Elimi- 

nations nations Consolidated nations 

LIABILITIES AND EQUITY OF THE 

U.S. GOVERNMENT 

CURRENT LIABILITIES 

Accounts payable and accrued expense $ 97,470 $ 92,082 $ 23,007 $ 7,566 $120,477 $ (29,444) $ 91,033 $ 99,648 

Deferred revenue 65,418 40,707 19,212 20,760 84,630 . 84,630 61,467 

Accrued annual leave 10,449 10,542 . 10,449 . 10,449 10,542 

Total current liabilities 173,337 143,331 42,219 28,326 215,556 {29,444! 186,112 171,657 

OTHER LIABILITIES 

Workers' compensation liability 36,217 32,634 . I 36,217 . 36,217 32,634 

Total other liabilities 36,217 32,634 I . . 36,217 . 36,217 32,634 

Total liabilities 209,554 175,965 42,219 28,326 251,773 {29,444) 222,329 204,291 

EQUITY OF THE U.S. GOVERNMENT 

Revolving fund 206,809 195,300 (16,817) (4,684) 189,992 - 189,992 190,616 

Appropriated funds 

Total equity of the 

U.S. Government 206,809 195,300 (16,817) (4,684) 189,992 - 189,992 190,616 

Total liabilities and equity of the $ 416,363 $ 371,265 $ 25,402 $ 23,642 $441,765 U.S. Government $ (29,444) $ 412,321 $394,907 
–41–

Financial Year in Review 59

U.S. GOVERNMENT PRINTING OFFICE 

Consolidating Schedule of Revenues and Expenses by Major Progr

For the Fiscal Years Ended September 30,2000 and 1999 

(Dollars in thousands) 

(Unaudited) 

Printing Information Congressional 

and Binding Dissemination Printing Total GPO 

Operations Operations and Binding Other Oj!!rations Btfwe Eliminations Eliminations 

2000 1999 2000 1999 2000 1999 2000 1999 2000 1999 2000 19

REVENUES: 

Printing and bindi!'Q $ 731,995 $693,543 s 

. ' • s • $ • s 2,020 $ 2,281 $742,015 $695,824 s (110,139) s (10

Sales of blank paper 13,m 11,917 . . . 

' 

. . 13,173 11,t17 . 

Salea of wate and scrap 991 358 . . . . . 111 358 ·I 

I 

Salea of publlcallona . . 45,471 50,812 . . . . 45,.e79 50,812 . 

Appropriations 

: I 

. 21,183 33,183 81,08ol 76,554 111,047 109,717 (753) 

Relmbursenwnls . 5,215 4,866 . . . 1,215 4,866 . 

Tobllre-- 754,659 705,818 10,1177 83,841 11,08ol 76,554 2,020 2,281 t18,420 873,494 1110,892) (10

EXPENSES: 

Printing and "'production 511,213 473,023 13,149 15,781 81,08ol 76,554 · I 108,126 585,358 (107,800) (10

Pe~onnel compensation 

and benefit 164,187 165,569 40,747 40,863 . :I 250 86 205,114 206,518 (1,833) (

Supplies and materials 37,153 35,310 2,182 3,081 17 7 39,332 38,3118 {117) 

Rants, communications, 

and utilities 12,175 12,130 12,0M 12,643 :I :I 704 662 25,875 25,435 {292) 

Publications sold 12,187 13,406 12,887 13,406 . 

Depreciation ancla11101t1Dtlon 8,179 6,205 1,1)21 1,465 . . &78 733 7,886 8,403 . 

Other ..r~ICM 7,304 6,337 2.089 2,6M . . 117 195 9,590 9,230 (ISO) 

Surplus publialiona I . . 2.790 3,336 . . . . 2.790 3,336 . 

Travel and transportation 3,1104 3,447 5,161 5,008 . . . . I 9,086 8,455 . 

Totale~ 742,115 702,021 12,110 11,211 11,08ol 76,554 1,846 1,683 t11.535 871,539 (11o.at2) (10

NET INCOro£ (LOSS) s 11,1" $ 3,797 s (12, 133) $ {8,440] s • . s • ,S 174 s 588 s (1115) $ (5,045) $ • s 
–42–

60 GPO Annual Report 2000 U.S. GOVERNMENT PRINTING OFFICE Supplemental Schedule of Revenues and Expenses for Printing and Binding 

For the Fiscal Years Ended September 30, 2000 and 1999 (Dollars in thousands) (Unaudited) Tdali!Hiouse Purchased T olal Prin

Plant Printing 

Openillons Regional Percent Percent Percent Percent 

r:A r:A r:A r:A 

2000 1999 2000 1999 2000 RIMirual 1999 Revenues 2000 Revenues 1999 Rawooes 2000 R

REVENES 

Printlrg and bindirg $181,166 $178,686 $ 1,217 $ 1,250 $182,383 93 $179,936 94 $ 667,612 100 $613,607 100 $738,915 

Sales r:A blank paper 13,673 11,917 . . 13,673 7 11,917 6 . . . . 13,673 

r:A v.ra!ile and $Cillp 981 358 . . 981 1 358 - - - I . - 981 

Total,_... 196,830 190,961 1,217 1,250 197,047 100 192.211 100 !57,612 100 513,607 100 754,669 

EXPENSES 

I -I -I Printirg and reprocb:tion . - ·I . . 511,213 93 473,023 93 511,213 

Personnel 

and benefits 128,134 128,733 1,314 1,416 128,448 66 130,148 FiT 34,739 6 36,421 7 164,187 

and materials 35,802 33,676 294 2A9 36,096 18 33,925 18 1,057 . 1,386 . 37,153 

Rents, corrnunications, and 

utilities 6,492 6,414 Z74 268 6,766 3 6,682 3 6,109 1 5,448 1 12,875 

Depreciation and amortization 5,520 s,m 33 21 5,553 3 5,698 3 626 . 507 . 6,179 

Othet' seNices 6,376 5,328 43 43 6,418 3 5,371 3 886 - 966 . 7,304 

Travel and transpoltltlon 1,156 952 14 15 1,170 1 967 1 2,734 . 2,480 3,904 

Tdal expetWa 183,479 11Kl,7BO 1,972 2,011 185,.451 94 182,791 95 567,364 100 519,230 101 742,815 

1£1' INCa\£ (LOSS) $ 12,351 $10,181 $ (755) $ (761) $ 11,696 6 $ 9,-'20 5 $ 248 • $ 16,623) (1) s 11,844 
–43–

Financial Year in Review 61

U.S. GOVERNMENT PRINTING OFFICE 

Supplemental Schedule of Revenues and Expenses for Information Disse

For the Fiscal Years Ended September 30, 2000 and 1999 

(Dollars in thousands) 

(Unaudited) 

I 

Sal86 d Public3kn P!ognml Agl/rr:;y Distribution Seivices S;Aries croci Expel- Progi 8118 Totallnf

Percent Purcert Pen:enl Pereent Pen:enl Pen:enl P

d d d d d d 

2000 RsYenues 1999 Rll'tllnles 2000 R8v8luls 1999 Rllllenues 2000 ,...,..._ 1999 Rewnues 2000 RI

REIIENUES 

Sales d pUJiicalions $45,479 100 $ 50,812 100 $ . $ $ - $ - - $ 45,479 

Appropriations . - - . 29,983 100 33,163 100 29,983 

Rsimbi.r1iemerts I - - I . . 5,215 100 4,866 100 - - - 5,215 

T otai181181U1S 45,479 100 50,812 100 5,215 100 4,866 100 29,883 100 33,163 100 tJO,m 

I 

EXPENSES 

Priltlng croci rep'I:JWction 270 1 476 1 104 2 99 2 13,475 45 15,206 47 13,849 PeiSonnel COII .. IIatiOil croci 

benefils 26,722 58 27,611 53 2,718 52 2,569 52 11,301 38 10.683 32 40,747 

SI4Jpllas and matarials 1,1116 3 1,824 4 177 3 164 3 789 3 1,093 3 2,162 

RerU. CXJill1Uicallons, and 

liilltles 9,461 21 7,700 15 1,379 26 1,561 33 1,255 4 3,383 10 12,0116 

Nllicatioos sold 12,887 28 13,406 26 - - - - . - - - 12,887 

Depreci31ion and amortiz31io 668 1 983 2 82 2 116 2 2811 1 366 1 1,029 

Other sarvices 1,210 3 1,794 4 1!!11 3 129 3 72{) 2 775 2 2,089 

I 

&.pus pUJiicalions 2,790 6 3,336 7 - - 2,790 

Travel croci 2,503 6 2,920 6 511 10 431 9 2,147 7 1 1,657 5 5,161 

T ctal expenses 51,fl17 127 60,059 118 5,130 98 5,059 104 29,983 100 33,163 100 92,810 

t£T (LOSSIINC()M?: $ (12,218) (271 $ (9,247) (18) $ 85 2 $ (193) (41 $ - $ - - $ (12,133) 
62 GPO Annual Report 2000 

United States Government Printing O ffice 

Washingcon, DC 20401 

OFFICE OF THE PUBLIC PRINTER 

January 26, 200 I 

Mr. Paul Geraty 

KPMGLLP 

2001 M Street, NW 

Washington, DC 20036-3389 

Dear Mr. Geraty: 

In connection with your examination of our assertion regarding internal controls over financial 

reporting of the United States Government Printing Office (GPO) as of September 30, 2000, and 

for the year then ended, we make the following representations: 

1. The GPO is responsible for establishing and maintaining an internal control structure. 

2. Pursuant to Office ofManagement and Budget (OMB) Circular A-123, Management 

Accountability and Control, we have assessed the effectiveness of the GPO internal controls 

in achieving the following objectives: 

a. Reliable financial reporting. Transactions are properly recorded, processed, and 

summarized to permit the preparation of the financial statements in conformity with 

generally accepted accounting principles, and the safeguarding of assets against Joss 

from unauthorized acquisition, use, or disposition. 

b. Compliance with applicable laws and regulations. Transactions are executed in 

accordance with: (a) laws governing the use of budget authority and other laws and 

regulations that could have a direct and material effect on the financial statements, and 

(b) any other laws and regulations or government-wide policies that entity management 

or the Inspectors General have identified as being significant for which compliance can be 

objectively measured and evaluated. 

3. Except as disclosed in the Independent Auditors' Report, all internal controls are operated in 

accordance with applicable policies and procedures and are effective in meeting the foregoing 

objectives as set forth in OMB Circular A-123. 

There have been no changes subsequent to September 30, 2000 that would significantly affect 

internal controls over financial reporting. 

Sincerely, 

MICHAEL 

~~/L;,~ F. DiMARIO 

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