Fiscal Year 

1983 Annual 

Report 

of the U.S. 

Government 

Printing Office 

GPO in the Information Age 
Fiscal Year 

1983 Annual 

Report 

of the U.S. 

Government 

Printing Office 
..... 

..... 

SlANT PUBLIC 

W1Hiom F Klugh 

I I 

System:. 

R-aymond J Pluto Joseph A Palonk 

D1rector Director 

I 1 

Finont10! 

Management 

Service 

Gerald E Sebold, 

Comptroller 

ORGANIZATION OF THE UNITED STATES GOVERNMENT PRINTING OFFICE 

PUBLIC PRINTER 

l I Danford l Sawyer, Jr I I 

D1rector of Leg1slot1ve General 

Morketrng LiOISon/Publ!c Affaws Off1cer Counsel 

Donald E Fossedol Jud1th B Marian DEPUTY PUBLIC PRINTER Mark C Cromer Manuel M Bnto 

I 

W1lliam J Barrett l 

Office of EQual Ofhce of 

Employment Labor Management 

Opportumty ReloMns 

Charles B Perry, D1rector Lawrence W Kennelly D1rector 

PRINTER ASSIST ANT PUBLIC PRINTER ASSISTANT PUBliC PRINTER ASSISTANT PUB

,; (Product!On) (Procurement) (Piomw

~·" Robert J McKendry Thomas R Cu!:en Joseph E. 

MiChael F 01Mano 

I 

I l I I I 

Ltbrary Customer Pnnt1ng Off tee 

Programs Service of 

Service Deportment Polley 

Sa:nuel B Scaggs James L Payne Glenn H Rottmann. Patnc1o R Havey~ D1rector (Vacont) Manager fhomos M Hughes Vmcent F Arendes, 

Manager Manager D1rector D1rector 

Qualrty Control 

ond 

Techmcol 

Department 

George J Collms, 

Monoger 
Contents 

Public Printer's Message 1 

Management's Discussion and Analysis of Financial 

Condition and Results of Operations 7 

GPO In The Information Age 9 

Planning Ahead 9 

Enhancing Communication 9 

Staffing and Organization Improvement 11 

Controlling Labor Costs 11 

Management Initiatives 11 

GPO Information Reproduction Developments 13 

Central Office Printing Plant 13 

High Technology Production 13 

Efforts to Decrease In-House Printing Costs 14 

Technical Assistance to Our Customers 14 

Commercially Procured Printing 15 

GPO Information Dissemination Developments 17 

Documents Pricing Task Force 17 

Sales of Publications 17 

Distribution to Depository Libraries 19 

Cataloging and Indexing of Publications 19 

Statutory Distribution and Reimbursable Mailing 20 

Appendixes 21 

Comptroller General's Opinion 23 

Financial Statements 

Consolidated Balance Sheet 24 

Consolidated Statement of Revenue and Expense By 

Function and Retained Earnings 25 

Consolidated Statement of Changes in Financial Position 26 

Status of Appropriated Funds 27 

Transfers to Revolving Fund From Printing and 

Binding Appropriations 28 

Notes to Financial Statements 29 

iii 

Public Printer's Message 

Fiscal year 1983 was a period of sustained 

achievement and unqualified success at the U.S. 

Government Printing Office (GPO). Building upon last 

year's foundation, GPO has succeeded in providing 

better service at a lower cost to the taxpayer. This 

fundamental achievement, however, did not come 

easily. For the last two and one quarter years, we have 

addressed previously intractable long-term institutional 

problems. The solutions we have pursued were based 

upon sound private sector principles and were therefore 

sometimes controversial. Yet, this fiscal year's "bottom 

line" made it clear to all that the initiatives and 

orograms I put in place are producing the intended 

result. Dedication to the President's goal of making the 

government more cost-effective and efficient is paying 

handsome dividends. 

By the end of fiscal year 1983, the quantifiable 

positive results of these efforts became apparent: GPO's 

financial condition is vastly improved, as net income is 

up in all but two minor areas; productivity has increased 

markedly; unit costs are down for the first time in four 

years; the increases in craft and industrial wages were 

the lowest since 1960; the sales program has recovered 

much of the $20 million deficit it suffered between 1978 

and 1981; we have lowered the sales prices of the vast 

majority of publications; and GPO's marketing efforts 

have arrested years of decline in the number of 

publications ordered. As a result, we project a reduction 

in the prices charged to Congress for most classes of 

work, and a decrease in GPO's appropriation request for 

fiscal year 1985. This record is truly gratifying, and we 

are proud of our many successes to date. 

The financial position of the GPO has greatly 

improved over fiscal year 1982, with net income 

increasing from $4.13 million to $10.9 million. I am 

particularly proud that in-plant printing operations, 

exclusive of materials management, produced a net 

income of $1.1 million, a $2.7 million improvement over 

last year's loss. Procured printing increased its net 

income from $3.66 million to $5.98 million. The 

publications sales program, after three years of losses 

totaling almost $20 million, earned $11.74 million net 

income in the last two fiscal years with $6.81 million of 

that coming this year. GPO's regional printing facilities 

continued to produce a net loss, with this year's shortfall exceeding $1.2 million. Of that amount, 

approximately $1 million is attributable to the 

Departmental Service Office [DSO) located at the Navy 

Yard in Washington, D.C. Overall, these figures are 

extremely encouraging, and they clearly indicate that 

our many cost-cutting initiatives are producing the 

desired results. 

The GPO's productivity gains for fiscal year 1983 

were equally noteworthy. The Production Department 

increased productivity by 9.4 percent, which was a 

major reason that unit labor costs declined by 3.6 

percent. We achieved this unit cost reduction following 

three years of substantial and steady increases. In 

addition, the Printing Procurement Department 

increased productivity by 5.6 percent, the largest such 

increase since fiscal year 1975. The Superintendent of 

Documents showed a productivity gain of 10.6 percent, 

while GPO's regional printing plants reduced their 

productivity somewhat. Again, the figures indicate 

steady and substantial improvement. 

It is not, however, a time to "rest on our laurels." 

Much remains to be done and many difficult problems 

persist. The prodigious gains of the last two and one 

quarter years could be reversed easily through inaction 

or a resumption of "status quo" management. We must 

continue to move resolutely forward, building upon 

what has been accomplished. GPO management must 

redouble its efforts to resolve completely GPO's core 

problems, excessive wage costs, overstaffing, and 

management inefficiencies. Only when these cease to be 

critical issues will GPO be able to perform its mission 

without unduly burdening the American taxpayer. 

This year saw the continuation of concerted efforts 

to resolve the problem of excessive GPO craft and 

industrial wages. On June 3, 1983, the General 

Accounting Office [GAO) issued a lengthy and 

extensively researched report comparing GPO's pay and 

1 
''Dedication to the President's goal of making the 

Government more cost-effective and efficient is 

paying handsome dividends.'' 

classification systems to other federal and private sector 

systems. The findings of that report confirmed the 

substance of what I have been stating since I became 

Public Printer in August of 1981: 

• GPO craft and industrial workers were paid an 

average of 42 percent (from $3,222 to $17,879 per year) 

more than other federal employees in similar 

occupations; 

• GPO craft and industrial workers were paid 

approximately 31 percent (from $.36 to $5.14 per hour) 

more than private sector employees in the 

Washington, D.C., area doing similar work; 

• GPO employees earned a night shift differential of 15 

percent on both the second and third shifts, whereas 

other federal workers earned only 7.5 percent on the 

second shift and 10 percent on the third. Private sector 

printing workers in Washington, D.C., earned, on the 

average, only 5 percent for the second shift and 10 

percent for the third; and 

• GPO's practice of linking all craft wage levels to the 

highly-paid compositors violated the accepted federal 

pay practice of maintaining pay differentials in 

keeping with work and performance distinctions. 

Although my 1982 wage proposal which addressed 

these gross inequities was rejected by GPO's unions and 

the Joint Committee on Printing (JCP), 1983 saw positive 

aetion in Congress on this issue. 

In late June, Congressman Jerry Lewis and Senators 

Steven Symms and Edward Zorinsky introduced 

legislation in the House of Representatives and the 

Senate, respectively, which would alter GPO's craft and 

industrial pay practices. The bills would "grandfather" 

the wage levels of all present GPO workers at their 

present levels while compensating newly-hired 

employees under either the General Schedule (GS) or 

the Federal Wage Schedule (FWS) pay scales. All 

employees would be classified and "grandfathered" 

craft and industrial workers would receive wage 

increases accorded GS or FWS workers. These bills 

2 

would bring GPO pay practices into consistency with 

the rest of the Federal Government. 

I am strongly in favor of the Lewis-Symms wage 

bills. They protect the wage level of all craft and 

industrial workers at the GPO, while instituting a longrange total wage reduction. The two-tiered wage 

structure embodied in those bills, with newly-hired 

employees paid less than existing employees, is a 

practice which has been adopted in a number of 

industries where high wage levels have driven many 

companies to the brink of bankruptcy. In the printing 

industry itself, the International Typographical Union 

has negotiated a number of two-tiered agreements with 

major newspapers throughout the United States. The 

advent of new printing technology has forced this 

adjustment, particularly in composing rooms. The 

printing industry is not alone, however, as the two-tiered 

wage pacts have been negotiated recently in the airlines, 

trucking, hotel, retail department stores, and retail food 

industries. The economic necessities of the marketplace 

have required a reevaluation and readjustment of 

excessive labor rates, both in private industry and at the 

GPO. 

Compensation and benefits comprise over 70 

percent of GPO's in-plant printing costs, as compared to 

less than 40 percent in the private printing industry. 

GPO must have reductions in wage levels if it is to 

compete successfully for the taxpayer's dollar. GPO 

employees and their unions must accept this fact. The 

Lewis and Symms GPO wage bills are a humane and 

effective solution to this previously intractable problem. 

The excessive wage levels at GPO severely 

compound the economic impact of another GPO problem 

which I have been addressing since August of 1981, 

overstaffing. One of my first actions as Public Printer 

was to institute an agency-wide hiring freeze which has 

reduced GPO employment by 11 percent. GPO has 

realized cumulative cost savings in excess of $28 million 

in salaries and benefits from this hiring freeze as of the 

close of fiscal year 1983. It is important to note that we 

achieved this staffing reduction almost entirely through 
attrition, and not involuntary separations. The benefits 

of the hiring freeze manifest themselves throughout 

GPO's operation, from unit cost reductions to increased 

productivity. 

Despite these successes, however, a great deal more 

must be done to bring GPO staffing levels down to their 

optimum. Many GPO departments still labor under 

bloated employee rolls, notably the Production 

Department. GPO must continue to reduce manpower 

levels, and to permit exceptions to the hiring freeze only 

when absolutely essential for the needs of the agency, 

both short- and long-term. I foresee no set of 

circumstances which would justify substantial outside 

hires into the production and procurement areas, 

particularly in light of GPO's many existing training and 

cross-training programs. 

Plans have proceeded during this fiscal year for the 

relocation into GPO's main building of a number of 

operations now located in outlying, expensive rented 

facilities. These actions are now possible because the 

nearly-completed phaseout of GPO hot metal operations 

has freed for other use a substantial portion of the thirtythree acres which GPO has under roof in our main 

office. Of particular importance is the impending move 

of the Departmental Service Office, now in 

Washington's Navy Yard, which will be renamed the 

Rapid Response Center to emphasize its quick 

turnaround capabilities. It will remain a distinct unit 

within GPO, and a good deal of its inefficient equipment 

will be replaced. GPO's customer agencies are 

supportive of the move and our efforts to upgrade the 

level of service. Once accomplished, the almost $1 

million loss suffered by DSO this year will be reduced 

by at least the $793,000 annual savings in rent, 

automated data processing, and heating costs made 

possible by relocating. Without this savings, we will 

have no choice but to raise DSO's rates charged our 

customer agencies. This move must be approved by the 

Joint Committee on Printing, and we await that 

approval. 

GPO is also awaiting JCP approval to move the 

Consolidated Net Income 

(In Millions of Dollars) 

5 

0 

FY 81 82 

$10.9 

83 

Library and Statutory Distribution functions located at 

the Eisenhower Center in Alexandria, Virginia, into 

main GPO. This would result in an additional $305,000 in 

annual rental savings. The immediate and continuing 

cost-avoidances made possible by the relocation of 

these facilities, and the productive use of idle space in 

the main office, will show impressive returns for years 

to come. 

During this fiscal year, continuing improvements to 

GPO's management systems remained a top priority. 

Chief among the classic management inefficiencies 

which we corrected was a severe lack of inter- and 

intra-departmental communication. Managerial control, 

guidance, and direction were not adequate. Drawing 

upon tested private sector remedies for this situation, 

we reinstituted a series of management conferences. 

This series started with a gathering of GPO's top 50 

managers at the Xerox Conference Center in Leesburg, 

Virginia and included later meetings of the procurement, 

production, and Superintendent of Documents divisions 

at various local sites. Representatives of the JCP, GPO's 

congressional appropriations committees, the Public 

Printer, top managers, and line supervisors met and held 

discussions ranging from basic policy to particular 

problems and issues. These conferences, which will 

become an annual activity, have fostered much greater 

understanding of this agency's policies and 

intradepartmental matters. This new awareness and 

dedication are reflected in GPO's much-improved 

financial and productivity figures. 

We have also proceeded with the Quality of 

Worklife Program (Quality Circles), despite GPO's 

unions' refusal so far to participate. This Quality Circles 

Program is another management technique which the 

private sector has utilized with great success, and which 

a number of Federal agencies have adopted. The 

primary beneficiaries of the Program are GPO 

employees themselves. Their sense of achievement and 

self-worth, and their knowledge of their jobs, should all 

be enhanced by their participation. We will continue to 

solicit the participation of all GPO employees. 

3 
''when the President appointed me Public Printer, 

he directed me to manage this agency in a 

business-like fashion, in accordance with his 

mandate from the American people.'' 

While accomplishing the financial and management 

improvements already discussed, GPO also assisted the 

Office of Management and Budget (OMB) in a survey 

and review of the over 1,000 printing and duplicating 

plants in the executive branch. This review 

encompasses both civilian and military agencies, and 

the results, so far, have been startling. Many of the 

plants are overstaffed, their equipment is under-utilized, 

and they are producing readily procurable work. Unit 

costs in many of these plants far exceed in-house GPO 

unit costs, or the price of commercially procuring this 

work. Based upon the reports already received, OMB 

has already recommended closing 229 facilities, for a 

savings to the taxpayer of over $51 million. As the plants 

continue to report, the number of plant closings is 

expected to increase significantly. It is estimated that 

close to 45 percent of the employees affected by these 

closings will either retire or be retained within their 

agencies. The Printing Industries of America, Inc. (PIA) 

has agreed to perform placement services for the 

remaining employees with private sector printing firms, 

whenever possible. Most of the work formerly processed 

in the closed plants will be purchased from the private 

sector by GPO's main and regional procurement offices, 

which stand ready and able to perform this additional 

work. 

This OMB-GPO-PIA effort is of singular 

importance. It is an excellent example of cooperation 

between the legislative and executive branches of the 

Government and the private sector, in an effort to 

reduce the cost of Government-wide printing. I heartily 

endorse this cost-cutting initiative, and am proud that 

GPO is a part of it 

As with all things worth achieving, GPO's many 

improvements have not come without difficulty. There 

have been times when GPO management has been in 

disagreement with GPO's employees and their unions on 

certain fundamental issues. What must be recognized by 

all concerned, however, is that my goals for the GPO are 

4 

a direct result of the desires of the American public. In 

1980, President Reagan was elected by an overwhelming 

majority of the people. He had pledged to reduce the size 

of Government, and to make it more cost-effective and 

efficient. When the President appointed me Public 

Printer, he directed me to manage this agency in a 

business-like fashion, in accordance with his mandate 

from the American people. 

The concerns of GPO's employees and our unions, 

quite naturally, are much more personal and parochial 

and they reacted to many of my management initiatives 

solely from that perspective. While I am deeply 

concerned with the welfare of GPO employees, I am also 

charged with managing GPO for the good of the public a 

large. Therefore, the basic premises from which 

management and labor address issues are very different, 

as are the results we seek. 

GPO employees must begin to realize that excessive 

wages, antiquated production methods, and overstaffing 

can drive GPO out of the marketplace altogether. Many 

companies in America's basic industries which labored 

under these same handicaps have recently gone out of 

business in the face of more efficient, and in some cases, 

non-union competition. The American public will not 

allow the GPO to continue to produce work at twice 

what it costs in the private sector. I am certain that this 

realization will lead to a new-found willingness to 

cooperate on these difficult issues. The continuation of 

GPO as an institution depends upon it. 

DANFORD L. SAWYER, Jr., 

Public Printer 

January 26, 1984 
428-712 0 - 84 - 2 

Highlights of Financial 

and Operational Activities 

for Fiscal Year 1983 

Management's Discussion 

and Analysis of Financial 

Condition and Results of 

Operations 

Title 44 of the U.S. Code mandates 

that the GPO fulfill the information 

reproduction requirements of the 

Federal Government and 

disseminate Government 

information to the general public. 

The printing and binding operations 

consist of a central industrial 

printing plant, six smaller regional 

printing plants, and the procurement 

of printing and binding from private 

sector contractors. The information 

dissemination operations include the 

sale of publications, depository 

library, reimbursable distribution, 

by-law distribution, and cataloging 

and indexing of all Government 

documents. 

All activities of the GPO are 

financed through a revolving fund, 

which is reimbursed by payments 

from customer agencies, sales made 

to the general public, and transfers 

from various appropriations. The 

GPO's consolidated financial 

statements also include the 

activities and fund balances of the 

Congressional Printing and Binding 

and the Printing and Binding 

Appropriations. These are annual 

Congressional appropriations 

calculated and disbursed by GPO to 

reimburse the Office for costs 

incurred in performing printing and 

binding of Government publications 

authorized by law to be distributed 

without charge to the recipients. 

Total reimbursements from these 

appropriations are included in 

total printing and binding 

revenue. 

Results of Operations 

GPO achieved a consolidated net 

income for fiscal year 1983 of $10.9 

million, an increase of $6.7 million 

over fiscal year 1982 results. This 

improvement can be attributed to 

increases in productivity, selective 

price increases, an aggressive 

marketing program, and continuing 

efforts tc reduce expenses relative 

to revenues. Total revenue increased 

by $32 million in fiscal year 1983 to 

$717.2 million, while total expenses 

increased only $25 million to a 

balance of $706.3 million. The entire 

increase in expenses, and a major 

portion of the revenue increase, 

were generated by an increase in the 

dollar amount of work which GPO 

procures for executive agencies. 

Sales of publications operations 

continued, for the second year in a 

row, to produce positive net income, 

after incurring losses totalling $19.4 

million for fiscal years 1979 through 

1981. 

Central Plant Printing 

Operations 

Central plant printing operations 

(excluding materials operations) in 

FY 1983 showed a net income gain of 

$.8 million compared to a $2 million 

loss in fiscal year 1982. Total 

revenue increased to $141.8 million 

this year, an increase of $4.2 million 

or 3 percent from fiscal year 1982. 

Total expenses from fiscal year 1983 

were $141 million, an increase of 

$1.4 million over the prior fiscal 

year. 

The reasons for the improved 

financial position were a 2 percent 

increase in the chargeable hours 

relative to total workable hours, an 

increase of 9.5 percent in 

productivity as reported to the 

Department of Labor, and selective 

price increases. 

Materials operations experienced 

a net loss of $1.5 million in fiscal 

year 1982 and ended this fiscal year 

with a net loss of $1.4 million. While 

we experienced an increase in the 

volume of paper handled toward the 

end of the fiscal year, which 

generates revenue for this operation, 

the increased volume did not offset 

losses experienced earlier in the 

fiscal year due to paper price 

fluctuations. However, we expect 

the increased volume and the 

increased handling charge, initiated 

in April 1983, to produce a net gain 

for this operation in fiscal year 1984. 

Regional Printing Plants 

Regional printing operations 

experienced a $1.2 million loss in 

fiscal year 1983 compared to a $1 

million loss in FY 1982. The majority 

of this loss-almost $1 million-can 

be attributed to the Departmental 

Service Office, which management 

has recommended moving to GPO's 

Central Office to reduce expenses of 

operation. Total revenue for regional 

printing declined from $13.2 million 

in FY 1982 to $12.6 million in FY 

7 
1983. This decrease in revenue 

occurred primarily because of a 

continuing decline in the regional 

printing workload. Although the 

number of jobs produced during the 

year increased by 4.5 percent, the 

total volume declined. The program 

was able to decrease expenses by 

$.3 million. 

Central Plant and Regional 

Printing Procurement 

Operations 

For fiscal year 1983, printing 

procurement operations in the 

central plant and regional 

procurement offices achieved a net 

income of $6 million, an increase of 

$2.3 million over fiscal year 1982. 

The reasons for this improvement 

are substantial productivity gains 

and an increase in the number of 

jobs processed by GPO in fulfilling 

more of the printing requirements of 

our customer agencies. 

Sales of Publications 

The financial posture of the Sales 

of Publications Program continued to 

8 

show steady and substantial 

improvement. During fiscal year 

1983, the Sales of Publications 

Program produced a net income of 

$6.8 million, a 39 percent increase 

over the previous year. The increase 

in net income can be attributed to 

the success achieved by GPO's 

Marketing Department in stabilizing 

the number of orders received after 

years of steady decline, markedly 

increased productivity, better 

management of the sales 

publications inventory, and a price 

increase put into effect in May 1982. 

The unsaleable publications 

expense decreased by $.5 million 

from FY 1982 to $3.1 million for fiscal 

year 1983. 

Salaries and Expenses 

Salaries and expenses associated 

with information dissemination 

operations of the By-Law 

Distribution Program, the 

Reimbursable Distribution Program, 

the Depository Library Program, and 

the Cataloging and Indexing 

Program, decreased $3.8 million from 

fiscal year 1982, to a total of $23 

million in fiscal year 1983. 

The decrease is mainly due to a 

reduction in publications distributed 

on a by-law basis and also the 

increased distribution of 

publications in microfiche format for 

depository libraries. With the 

reduction in by-law distribution and 

the increased distribution of 

microfiche, GPO was able to reduce 

labor costs for these programs in 

fiscal year 1983 by $1 million, to a 

total of $8.7 million. 

Capital Expenditures 

The Government Printing Office 

expended $6.3 million in fiscal year 

1983 for capital expenditures 

compared to $16 million for fiscal 

year 1982. (Of the total spent in 1982, 

$8.5 million was for the acquisition 

from the D.C. Government of land 

adjacent to the central plant.) The 

1983 expenditures were mainly 

partial payments for the secondary 

bindery line and mailer, the 

sprinkler system, and three 

elevators. 
GPO in the Information 

Age 

The United States is in the midst 

of a fundamental economic 

transformation from a 

manufacturing society to one 

predominantly engaged in the 

production and dissemination of 

information: Approximately 50 

percent of all goods and services 

produced in this country are 

information-related. Information has 

become a crucial ingredient in our 

economy and society. A central 

factor in this transition is a gradual 

awareness that information itselfthe content of books, reports, 

surveys, data bases, journals, and 

the myriad other information 

products and services-is a valued 

resource. The efficiency and 

effectiveness with which 

enterprises, both public and private, 

are able to manage their traditional 

capital and labor resources depends 

on how well they manage their 

information resources. 

Planning Ahead 

Our view of the future of the 

Government Printing Office and its 

evolving mission in the Federal 

establishment is based on a 

recognition of the importance of 

modern computers, 

telecommunications, micrographics, 

and other information technologies 

to our national development. It is a 

matter of highest priority that GPO 

managers begin to think of 

information technologies and 

resources in comprehensive, 

strategic terms. Only through such 

analyses can GPO adequately serve 

the needs of the public and our 

customer agencies. 

During fiscal year 1983, emphasis 

was placed on researching and 

analyzing the information 

reproduction and dissemination 

environment and GPO's place in that 

environment. From this research, 

GPO developed a model for 

forecasting the volume of 

congressional-related printing and 

binding produced in-house, based on 

various assumptions as to demand, 

productivity, and media mix for the 

eight major classes of congressional 

work. These forecasts indicate that 

GPO will have to introduce and 

implement far-reaching changes in 

technology throughout the projected 

period. A companion project-a 

study of requirements, current and 

projected, for non-congressional 

work-was also initiated during the 

fiscal year. With the needs of GPO's 

customers in mind, market research 

techniques are being applied to 

verify the accuracy and 

comprehensiveness of the 

projections. This will allow GPO 

managers to plan fully and 

accurately for the future information 

reproduction and dissemination 

needs of the Government. 

Enhancing Communication 

During this fiscal year, the GPO 

placed a great deal of emphasis on 

increasing communication within 

the agency itself, with our customer 

agencies, and with the public. As 

part of the newly initiated Strategic 

Management Program, the Public 

Printer's goals and objectives for the 

agency were clearly transmitted to 

all levels of GPO management 

through a series of management 

conferences held throughout the 

year. Allowing for a free "give and 

take" of ideas and information, tbe 

conferences proved extremely useful 

for problem-solving, policy 

development, and for increasing 

cooperation between and within 

divisions. 

Management also pursued a 

number of employee-directed 

communication and professional 

development programs. Chief among 

them was the restructuring of the 

Public Printer's EEO Council in 

accordance with a plan developed 

by three GPO employees. The newly 

reconstituted Council will be a 

mechanism for the identification and 

resolution of broad-based EEO 

concerns within GPO. The Council 

will depend upon the active and 

dedicated interaction of GPO 

employees and managers in a united 

effort to resolve EEO concerns. In 

addition, GPO's steadily expanding 

Quality Circles Program requires 

critical analyses by GPO employees 

of operational inefficiencies and the 

presentation of proposed solutions 

to GPO management. By 

communicating concerns, ideas, and 

solutions, these programs create a 

better and more satisfying work 

9 
environment for all GPO employees. 

Management also made a 

concerted effort this year to increase 

communication with GPO's 

customer agencies. Teams of GPO 

officials visited almost all major 

GPO customers during fiscal year 

1983 to convey GPO's dedication to 

providing top-quality service, to 

identify problem areas, and to 

answer questions concerning GPO 

practices and policies. These visits 

corrected many misunderstandings 

10 

and clearly have improved GPO's 

understanding of our customers' 

needs and difficulties. Only through 

such constructive exchanges of 

information can "Customer Service" 

be more than just a slogan. 

GPO's other major communication 

effort was focused on the public. 

Primarily through the Marketing 

Department, GPO has made the 

public aware of the many 

publications we have for sale, the 

vast network of depository libraries, 

and the opportunities for contracting 

with the GPO. That Department has 

used newly-developed catalogs, 

public service announcements on 

radio and television, print ads, direct 

mail, and various other marketing 

techniques. Certain Marketing 

Department programs have already 

been unqualified successes, such as 

the sales marketing efforts which 

have arrested years of decline in 

sales orders. We expect the other 

programs to be equally effective. 
Staffing and Organization Improvement 

Dramatic technological changes 

over the last two decades have 

transformed GPO from a hot-metal 

printing shop and a manually-based 

document distribution system into a 

technologically-advanced, 

computer-based service facility. This 

transition has led, inevitably, to 

occupational dislocation and a 

reassessment by management of the 

skills and numbers of employees 

necessary to fulfill GPO's mission. 

As of the end of this fiscal year, GPO 

had 5,815 employees on its rolls, 

reflecting a reduction of more than 

11 percent under the staffing level in 

August of 1981. This staffing 

reduction was accomplished almost 

exclusively through attrition and an 

agency-wide hiring freeze. 

Employees who have been 

dislocated by new technology are 

given every opportunity to be 

retrained in the new tasks required 

by advanced electronic processing 

systems. Since we began crosstraining journeymen from crafts 

where excess manpower existed, 

401 journeymen have entered one or 

more cross-training programs. In 

addition, 29 former monotype 

castermen were entered in a special 

program to give them the 

opportunity to qualify as 

journeymen keyboard operators. 

Controlling Labor Costs 

In addition to the hiring freeze 

which has saved the agency 

approximately $28 million in 

personnel costs since August of 

1981, management continued its 

strict overtime policy this year. 

Overtime costs for fiscal year 1983 

remained well below fiscal year 

1981 levels, with a total of $10.4 

million saved through overtime 

reductions during this period. 

GPO has had a long history of high 

workers' compensation costs. 

Under Department of Labor 

regulations, employees on workers' 

compensation who are found 

medically capable of performing the 

duties of a job offered by the agency 

will be stricken from the 

compensation rolls if they do not 

accept the job. With the cooperation 

of supervisors and managers, 

appropriate positions in GPO were 

offered to 36 people who had been 

on the Office of Workers' 

Compensation rolls. Eleven of the 36 

returned to GPO, thus bringing the 

agency more than $170,000 in 

valuable services that had formerly 

not been available. 

This fiscal year, the LaborManagement Relations Staff 

completed negotiations with 

representatives of 14 bargaining 

units concerning a comprehensive 

Master Labor Agreement. This 

agreement, the first of its kind ever 

negotiated at GPO, contains 

provisions applicable to all 

bargaining unit employees and will 

eliminate the necessity for duplicate 

negotiations with individual units. 

This will result in a substantial 

reduction in negotiating costs. 

Management Initiatives 

In fiscal year 1983, the Public 

Printer created the Information 

Systems Staff (ISS), establishing the 

appropriate organizational 

structures which will plan, develop, 

and manage internal GPO 

information-related activities and 

resources. He assigned ISS the 

responsibility for developing shortand long-range agency-wide plans 

and cost-effective programs for 

information syst8ms and services. In 

order to carry out this mandate, the 

ISS has been reviewing data base 

systems, office automation, 

telecommunications networks, and 

paperwork management. 

Creation of a GPO historical 

program 

Under this new program the GPO 

Historian will devote his energies to 

the conservation, restoration, and 

maintenance of GPO historical 

records and artifacts. He will also 

plan and conduct continuing and 

long-range historical studies. 

A Commitment to Equal 

Employment Opportunity {EEO) 

Over the years the Office of Equal 

Employment Opportunity has 

enjoyed the support of top 

management in establishing and 

implementing meaningful EEO 

policies. During fiscal year 1983, 

policy statements on Equal 

11 

GPO Information Reproduction 

Developments 

The Government Printing Office 

fulfills the information reproduction 

needs of the Federal Government in 

two ways: (1) by operating a large, 

Central Office printing plant and six 

smaller regional printing plants; and 

(2) by procuring through the central 

and 13 regional offices printing, 

binding, and related information 

reproduction services and products. 

In this fiscal year, these services 

and products generated 

consolidated revenue of $637.4 

million, which is 89 percent of total 

GPO revenue. Commercially 

procured printing totaled $464.3 

million, which represents about 72 

percent of the dollar volume for 

printing and binding jobs. During the 

past year, printing and binding 

operations employed approximately 

3,587 employees who produced or 

procured 1.4 billion publications on 

471,432 printing orders. This was an 

average of nearly 1,863 orders per 

day. The average value of an order 

produced in the main plant was $970 

while for regional plants it was $527. 

The average value for a 

commercially-procured job was 

higher at nearly $1,662. GPO is truly 

one of the nation's largest small-job 

print shops. 

The office uses or sells in excess 

of 100 million pounds of paper each 

year. Of the paper purchased by 

GPO, 42 percent was sold to 

agencies and 58 percent was used 

for in-house printing. 

428-712 0 - 84 - 3 

Central Office 

Printing Plant 

The Central Office printing plant, 

located four blocks north of the U.S. 

Capitol, employs about 2,738 

production personnel to provide a 

full line of information reproduction 

services for the Federal 

Government. The plant operates on 

three shifts, with almost 1,256 

employees serving on the 

intermediate and night shifts. In 

fiscal year 1983, the central plant 

produced $186.5 million in revenue, 

representing 26 percent of GPO's 

total consolidated revenue. 

The Central Office printing plant 

primarily serves the short 

turnaround printing requirements of 

the U.S. Congress. Major 

congressional products of the central 

office plant include the 

Congressional Record, congressional 

bills, resolutions, amendments, 

reports and hearings. 

On August 4, 1983, GPO printed 

one of the largest partial editions of 

the Congressional Record ever, 

consisting of 408 pages. In all, 23 

daily editions of the Congressional 

Record totaled more than 300 pages 

each. For the fiscal year as a whole, 

GPO processed 34,811 Congressional 

Record pages. Billings for this daily 

publication totaled $13.2 million. 

In addition to this congressional 

work, the central plant this year 

produced almost 5.4 million U.S. 

passports for the State Department, 

yielding approximately $3.6 million 

in revenue. 

High Technology 

Production 

GPO continues to make extensive 

use of information reproduction and 

dissemination technologies in its 

daily production processing 

activities. We are working closely 

with the Congress and customer 

agencies on developing procedures 

to transfer information in machine 

recognizable form. This year, the 

Office of Management and Budget, 

the Office of the Federal Register, 

Law Revision Counsel, National 

Labor Relations Board, Bureau ofthe 

Census, and the Departments of 

Energy, Transportation, Labor, and 

Agriculture electronically 

transmitted in excess of 3 billion 

characters to and from GPO. 

However, much more than a mere 

conversion from one process to 

another has been accomplished. The 

product line at GPO has been 

expanded. GPO is selling machinereadable data bases, as well as the 

printed version of many 

publications. Because the system 

was originally designed to accept 

logically structured input, 

Government agencies and firms in 

the private sector are presently able 

to utilize GPO's full text data bases 

in their information retrieval 

systems. 

GPO has now completed its first 

full year of photocomposing the 

13 
entire Congressional Record. Over 

250,000 pages of manuscript were 

keyed, producing 34,811 printed 

pages. All hearings and reports of 

Congress were photocomposed by 

GPO this year. All hot metal 

operations have been reduced to one 

section of the Production 

Department. Only 91 employees 

remain in hot metal operations, as 

opposed to a high of 1,558 in 1975. 

Thirty-five of these former hot metal 

employees completed video 

keyboard training this year. 

There were a number of additional 

noteworthy achievements this year, 

such as: 

• The ability to record vector 

graphics on our phototypesetters 

has been operational since the 

middle of the fiscal year; 

• Software development for our text 

edit system has been completed; 

• Production of photopolymer plates 

using water wash-out material 

began this year; 

• Initial work has begun on a 

system to capture original 

keystrokes from "floppy disks" 

produced by customer word 

processing systems; 

• The automated Congressional 

Record Index data base system 

has been adopted for use in an 

information retrieval system; 

• The Bound Record Index for 1983 

will be produced in a totally 

automated manner; and 

• Binding operations have become 

increasingly efficient and cost14 

effective with the installation of Technical Assistance to our 

new adhesive binding and mailing Customers 

systems in 1983. 

Efforts to Decrease In-House 

Printing Costs 

This year, GPO implemented 

various procedures for increasing 

efficiency and decreasing in-house 

printing costs. In the press area, the 

installation of additional waste 

monitoring equipment has resulted 

in substantial savings and greatly 

reduced back-to-press operations. 

We are investigating the handling of 

rollers, and the cost involved, in 

order to determine if the purchase of 

peripheral equipment to regrind 

press rollers might result in cost 

savings to the agency. A major effort 

is underway to develop a system to 

determine the delinquency rate for 

in-house jobs and to eliminate the 

causes for such delinquencies. 

Substantial progress was made this 

year in developing and installing an 

automated planning, scheduling, and 

tracking system-the Production 

Estimating and Planning System 

(PEPS)-in the Production area. 

Functions installed during phase one 

of the project should save about 

$12,000 annually in the cost of 

manual reporting, typing, and record 

keeping. Additional savings of more 

than $195,000 were realized with the 

purchase of a 70 mm projection 

platemaker. 

GPO's Customer Service 

Department analyzes the needs of 

and makes recommendations to the 

Congress and Federal agencies 

regarding specifications, electronic 

photocomposition, term contracts, 

material, and all other aspects of 

their information reproduction and 

dissemination requirements. 

As a result of recommendations 

made by GPO personnel, the Senate 

decided to cease printing its 

amendments to bills as separate 

products and now only prints them 

in the Congressional Record. This 

procedural change will result in 

savings of several hundred thousand 

dollars each congressional term. 

Technical advice to our customer 

agencies from GPO Customer 

Service personnel contributed to 

significant savings in printing costs 

for many of those agencies: 

• A suggestion to the Army to utilize 

existing topographic maps in lieu 

of creating new ones for a war 

game resulted in a superior 

product and a savings of $100,000; 

• By suggesting that the data base 

tape for Customs Regulations be 

purchased and revised to GPO 

format for future use, rather than 

creating a new one each year, 

GPO personnel saved the 

Treasury Department $25,000; 

• A suggestion to the Department of 

Health and Human Services that, 

rather than thin tissue, regular 


GPO Information Dissemination 

Developments 

During fiscal year 1983, GPO 

pursued the dual objectives of 

increasing the American public's 

knowledge of the Superintendent of 

Documents information 

dissemination programs, and of 

developing a multi-media 

dissemination capability to provide 

Government information to the 

public in the most efficient and costeffective manner possible. 

The Assistant Public Printer 

(Information Dissemination/ 

Superintendent of Documents) is 

responsible for the sale of 

Government publications, 

compilation of catalogs and indexes 

of Government publications, 

distribution of Government 

publications to depository libraries, 

distribution of Government 

publications as required by law, and 

reimbursable mailings. Funding for 

these programs in fiscal year 1983 

included $57 million in revenue from 

the sale of publications, $19 million 

from the salaries and expenses 

appropriation, and $3.8 million in 

reimbursements from other 

Government agencies for 

distribution services. 

Staffing for Superintendent of 

Documents operations was reduced 

from 1,097 in fiscal year 1982 to 1,027 

in fiscal year 1983, a 6 percent 

decrease in personnel. The 

Superintendent of Documents also 

achieved a 10.6 percent increase in 

productivity this fiscal year, the 

highest such figure in the entire 

agency. 

Documents Pricing Task Force 

In April 1983, the Public Printer 

endorsed the recommendations of a 

"blue ribbon" task force he 

established to examine the pricing 

and distribution of Government 

publications. The task force was 

chaired by the Assistant Public 

Printer (Information 

Dissemination/ Superintendent of 

Documents) and included 

representatives from the Joint 

Committee on Printing, customer 

agencies, and other GPO areas. The 

recommendations will increase the 

public's access to lower cost 

Government information while 

permitting GPO to recover all sales 

program costs as required by law. 

In response to the Task Force's 

recommendations, the Public Printer 

did the following: 

• Directed that a new pricing 

formula be developed for 

implementation on October 1, 

1983, and implemented a 10 

percent reduction in the cost 

elements included in the formula 

to be used for pricing new 

publications between May and 

October of 1983. 

• Directed that commercial printing 

and binding rates be used in 

setting the sales prices of 

publications printed by 

contractors. 

• Adopted a new reprint policy 

under which GPO bears the costs 

of reprint orders up to 6 months 

after the publication is purchased 

for sale by the Superintendent of 

Documents; after 6 months, reprint 

costs must be paid by the ordering 

agency. 

• Adopted a policy that prices of 

hard copy publications remain 

unchanged over an 18-month 

cycle. 

• Established a separate mechanism 

for selling small publications at a 

price commensurate with their 

size. 

• Authorized the placement of 

selected subscriptions with total 

fulfillment contractors as a costeffective alternative to in-house 

fulfillment. 

• Developed and pursued a plan to 

sell diazo duplicate microfiche 

and other information media to 

the public; and, with the approval 

of the Joint Committee on Printing, 

began the acquisition of 

equipment to "blow back" hard 

copy publications from microfiche 

on demand. This equipment will 

make it possible to offer to the 

public as many as 24,000 

additional titles which ordinarily 

would not be selected for 

inclusion in the sales program 

because of their limited sales 

potential. By offering microfiche 

and hard copy "blow back" sales, 

the sales program can reduce 

future reprint costs and avoid 

disposals of excess inventory. 

Sales of Publications 

The sales program operates 

primarily by mail order, but 

17 

increased interest from the 

European community. For example, 

the new agent in Paris, France, 

under the sponsorship of the United 

States Information Agency, 

generated $70,200 in sales revenue in 

fiscal year 1983. 

Distribution to Depository 

Libraries 

At the end of fiscal year 1983, 

there were 1,381 libraries serving as 

depositories and thus required by 

law to make Government 

publications available for the free 

use of the public. Seventeen new 

libraries were brought into the 

program during the year, while three 

relinquished their designation. 

Almost 32 million publications, in 

both microfiche and hard copy 

formats, were distributed to 

depository libraries in 1983, an 

increase of 54 percent over the 

previous year. 

During fiscal year 1983, the 

Library Programs Service continued 

to convert publications for the 

depository library program to 

microfiche whenever practicable. 

Microfiche conversion lowers 

considerably the printing and 

binding costs of these publications 

and helps alleviate the space 

problems that confront many 

depository libraries. In 1983, nearly 

72 percent of the publications 

distributed to depositories were in 

microfiche format, compared to 66 

percent in 1982. 

The Marketing Department 

continued to work closely with the 

Superintendent of Documents to 

enhance the public's awareness of 

the broad range of Governmental 

information available from 

depository libraries. A nationwide 

multi-media campaign for this 

purpose was designed and 

developed in cooperation with 

national library associations. The 

campaign featured a series of 

television and radio public service 

announcements as well as a variety 

of print media promotional materials 

(including brochures, bookmarks, 

and fact sheets) that are made 

available to both depository and 

non-depository librarians for local 

distribution. 

A plan to move the Library 

Programs Service from its present 

location in Alexandria, Va. to 

available space in the main GPO 

building in Washington, D.C. was 

forestalled in 1983. The relocation is 

now planned for 1984, subject to JCP 

approval. When completed, the 

move will result in annual savings of 

$305,000 in lease and utility costs. 

Cataloging and Indexing of 

Publications 

The Superintendent of Documents 

indexes all Government publications 

and prepares the Monthly Catalog, 

which is a comprehensive listing of 

these documents. During 1983, 

production of the Monthly Catalog 

was kept on schedule for the first 

time in over 4 years. Beginning with 

Backlog of Uncataloged 

Publications 

1./l 16 15 555 

"'-

~~ 12 

g 14 .,. 

6'.;:; 10 .s.seo 

o6

8 

·" 

t~ 

~g 6 

!!' 4 

958 

oL-----~-------L------~• FY81 FY82 FY83 

the June 1983 issue, the production of 

the Monthly Catalog was brought inhouse. As the result of an intensive 

study of the Monthly Catalog's 

format and contents, plans were 

developed to offer it in a GPOproduced computer output microfilm 

format as well as in hard copy, 

beginning next year. 

During 1983, an outside contractor 

continued to assist the Library 

Programs Service in cataloging 

documents and helped to reduce the 

backlog of uncataloged publications 

from 15,555 in fiscal year 1981 to 958 

at the end of this fiscal year. A new 

product, the Government Printing 

Office Cataloging Guidelines, was 

published and distributed to 

depository librarians. 

Major emphasis was placed on the 

Library Programs Service's 

classification function throughout 

the year. The classification backlog 

was reduced from 11,464 items to 

4,545. A contract was awarded to 

develop a classification manual 

which will be distributed, along with 

guidelines, to depository librarians. 

A task force was formed to identify 

classification problems and 

suggested several promising 

solutions. In addition, a telephone 

"hotline" was established on an 

experimental basis to allow 

depository libraries to alert program 

personnel to classification errors. 

The "hotline" produced such a 

positive response that it is being 

continued as a permanent part of the 

classification operation. 

19 
Statutory Distribution and 

Reimbursable Mailing 

During fiscal year 1983, the 

Superintendent of Documents 

experienced a marked reduction in 

the number of copies of free 

Government publications distributed 

in accordance with statutory 

requirements, down to 7.8 million 

from the 17 million that were 

distributed in 1982. This decrease 

was attributed to the 

Administration's reductions in 

Federal printing, a reduction in file 

copy distribution, and the loss of 17 

foreign libraries participating in the 

International Exchange Service 

Program. In addition, the 

Department of Agriculture 

discontinued distribution for its 

Extension Agents program and the 

Department of Health and Human 

Services discontinued its free 

distribution program. 

The Superintendent of Documents 

received and mailed over 27 million 

20 

publications for other Government 

agencies during the year, an 

increase of 7 percent over the 

previous year, and received $3.8 

million in reimbursement for this 

service. 

GPO's largest reimbursable 

operation is the Consumer 

Information Center, which GPO 

processes through its Public 

Documents Distribution Center in 

Pueblo, Colorado. In 1983, 23 million 

free and paid consumer publications 

were distributed on behalf of the 

General Services Administration 

through this facility, a 10 percent 

decrease from the previous year. 

The implementation of user fees and 

absence of Department of 

Agriculture and Department of 

Transportation publications in the 

Consumer Information Program 

contributed to the decline in the 

Pueblo facility's regular workload in 

1983. Part of the decline was offset, 

however, by a new activity which 

was inaugurated during the year. 

The Department of Education (DOE) 

agreed to use the facility to 

distribute bulk quantities of DOE 

Federal Aid Program materials to 

high schools, libraries, state 

scholarship agencies, postsecondary institutions, and 

congressional offices. Over 57,000 

cartons of these materials were 

distributed by the Pueblo facility. 

The International Exchange 

Service Program, pursuant to 

international treaty, provides for the 

distribution of U.S. Government 

publications to certain libraries in 

foreign countries. The Library of 

Congress administers the program 

and GPO distributes the 

publications. During 1983, the 

number of libraries in the program 

declined from 85 to 68. 

Congressional bills and resolutions 

in microfiche form were distributed 

to participating libraries for the first 

time in 1983. 
Appendixes 

UNITED STATES GENERAL ACCOUNTING OFFICE 

WASHINGTON, D.C. 20548 

B-204646 January 26, 1984 

To the Public Printer 

u.s. Government Printing Office 

We have examined the consolidated balance sheets of the 

u.s. Government Printing Office as of September 30, 1983 and 1982, 

and the related consolidated statements of revenue and expense by 

function and retained earnings and changes in financial position 

for the years then ended. Our examinations were made pursuant to 

the audit authority contained in the u.s. Government Printing Office's enabling legislation (44 U.S.C. 309(c)) and in accordance 

with generally accepted government auditing standards and, accordingly, included such tests of the accounting records and such other 

auditing procedures as we considered necessary in the circumstances. As a result of the work performed during our examination 

of the U.S. Government Printing Office's financial statements we 

have also issued separate reports dated January 26, 1984, on compliance with laws and regulations, and internal accounting controls. 

In our opinion, the financial statements referred to above 

present fairly the financial position of the U.S. Government Printing Office as of September 30, 1983 and 1982, and the results of 

its operations and the changes in its financial position for the 

years then ended, in conformity with generally accepted accounting 

principles applied on a consistent basis. 

~ld·GYr of the United States 

23 
N 

ASSETS 

Current Assets: 

Cash: 

On-hand and in-transit 

Revolving fund 

Appropriations 

Accounts receivable (NOTE 3) 

Inventories (NOTE 4): 

Publications for sale, net 

Paper, material and supplies 

Total Current Assets 

Property, Plant, and Equipment (NOTE 5): 

Land and buildings 

Equipment and building improvements 

Less accumulated depreciation 

Net Property, Plant, and Equipment 

Total Assets 

$ l, 328 

52,058 

82,807 

214,030" 

9,717 

18,185 

37 8,125 

17,638 

85,709 

103,34 7 

48,613. 

54,734 

U.S. GOVERNMENT PRINTING OFFICE 

CONSOLIDATED BALANCE SHEET 

AS OF SEPTEMBER 30, 1983 AND 1982 (NOTES 1 and 2) 

(IN THOUSANDS OF DOLLARS) 

__ill.L 

$ 738 

51,470 

77,473 

182,037" 

12,534 

19,726 

343,978 

17,594 

84,280 

101,874 

4 7,490 

54,384 

LIABILITIES AND INVESTMENT 

Current Liabilities: 

Accounts payable (NOTE 6) 

Advances from customers (NlffE 7) 

Accrued salaries and wages 

Taxes and other withholdings 

Total Current Liabilities 

Other Liabilities: 

Accrued annual leave 

Income from sales of publications 

payable to U.S. Treasury (NOTE 8) 

Total Other Liabilities 

Total Liabilities 

Investment of U.S. Government: 

Appropriations obligated but unexpended 

(SCHEDULE l) 

Revolving fund: 

Contributed capital (NOTE 9) 

Retained earnings 

Total Revolving Fund Total Investment Total Liabilities and Investme

1be accompanying notes are an integral part of these financial statements. 
N 

01 

U. S. GOVERNMENT PRINTING OFFICE 

CONSOLIDATED STATEMENT OF REVENUE AND EXPENSE BY FUNCTION AND RETAINED EARNINGS 

FISCAL YEARS 1983 AND 1982 (NOTES 1 AND 2) 

Revenue: 

Printing & Binding 

Sales of Publications 

Appropriation 

Reimburseme,nts 

Total Revenue 

Expenses: 

Publications sold 

Unsaleable publications 

Personnel comp. & benefits 

Transportation 

Rents, comm. & utils. 

Printing & reproduction 

Other services 

Supplies & materials 

Depreciation 

Total Expenses 

NET INCOME/(LOSS) 

Retained Earnings at Start 

of Year 

Retained Earnings Before Payable 

to U.S. Treasury 

Less: 

Plant 

Printing 

Operations 

$186,463 

$186,463 

$131,796 

841 

7' 987 

---

1, 597 

40,505 

~ 

$187,090 

C$ __ .,.t.W 

Income from Sales of Publications 

Payable to U.S. Treasury 

Retained Earnings at End of Year 

(IN THOUSANDS OF DOLLARS) 

Total Printing 

Procured Regional And Binding 

Printing Printing Operations 

$464,320 $12' 611 $663,394 

$464,320 $12,611 $6 63, 394 

$ 17,182 $ 9, 078 $158,056 

2, 744 79 3,664 

1,328 1,449 l 0, 764 

435,743 --- 435,743 

577 173 2,347 

466 2,852 43,823 

~ 

225 

~ 

$458,344 $13,856 $659,290 

($_1 '245) $_ 4 104 

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

Suet, of Documents 

Sale of S&E 

Publications Programs 

$57,060 ---

$19,209 

__]_,]J_J_ 

$57,060 $23,006 

$12,714 ---

3' 115 ---

20,323 $ 8, 6 74 

366 285 

10' 7 04 3,988 

1,137 8,874 

659 473 

891 626 

---1!!1 86 

$50,251 $23,006 

$~ 

Elim

($2

( 

-

($2

($ 

( 

( 

( 2

( 

( 

( _

($2
26 

U.S. GOVERNMENT PRINTING OFFICE 

CONSOLIDATED STATEMENT OF CHANGES IN FINANCIAL POSITION 

FISCAL YEARS ENDED SEPTEMBER 30, 1983 AND 1982 (NOTES 1 and 2) 

(IN THOUSANDS OF DOLLARS) 

Funds Provided: 

Net income 

Add expenses not requiring working capital: 

Depreciation 

Other 

Total Funds Provided by Operations 

Proceeds from sale of fixed assets 

Increase in unexpended appropriations 

Increase in contributed capital 

Increase in accrued annual leave 

Increase in funds payable to U.S. Treasury 

Total Funds Provided 

Funds Applied: 

Purchase of fixed assets 

Funds returned to U.S. Treasury 

Decrease in contributed capital 

Decrease in retained earnings 

Total Funds Applied 

Increase in Working Capital 

1983 

$10,913 

5,223 

390 

16,526 

296 

34,435 

189 

2,090 

53,536 

6,259 

27,391 

390 

2,090 

36,130 

$17,406 

CHANGES IN WORKING CAPITAL 

Current Assets: 1983 

Cash: 

On-hand and in-transit $ 590 

Revolving fund 588 

Appropriations 5,334 

Accounts receivable 31,993 

Publications for sale ( 2,817) 

Paper, materials and supplies ( 1,541) 

Current Liabilities: 

Accounts payable ( 12,931) 

Advances from customers ( 4,056) 

Accrued salaries and wages ( 47) 

Taxes and other withholdings 293 

Increase in Working Capital $17,406 

1982 

$ 4,130 

4,876 

418 

9,422 

240 

27,938 

4,600 

748 

42,948 

16,020 

15,340 

380 

31,740 

$112 208 

1982 

($ 361) 

28,778 

( 5,145) 

( 17,381) 

( 4,324) 

605 

f2, 714 

( 1,965) 

( 1,388) 

( 325) 

$11 1 208 

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

'I 

U.S. GOVERNMENT PRINTING OFFICE 

STATUS OF APPROPRIATED FUNDS 

FISCAL YEARS ENDED SEPTEMBER 30, 1983 and 1982 (NOTES l and 2) 

(IN THOUSANDS OF DOLLARS) 

Unexpended Appropriations at 

Beginning of Year 

Funds Provided: 

Appropriations 

Reimbursements 

Other 

Total Funds Provided 

Funds Applied: 

Congressional 

Printing and Binding 

$ 50,507 

81,747 

132,254 

Amounts transferred to the revolving fund for: 

Printing and Binding(Schedule 2) 

Federal Register 

Distributions for other agencies 

Depository library distribution 

Cataloging and indexing 

Purchase of land 

Funds returned to U.S. Treasury 

Total Funds Applied 

Appropriations Obligated but Unexpended at 

End of Year 

56,038 

17,331 

73,369 

$ 58,885 

Printing 

and 

Binding 

$11,219 

12,791 

24,010 

12,147 

3,160 

15,307 

$ 8,703 

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

Salaries 

and 

Expenses 

$16,246 

27,291 

3,797 

47,334 

---

309 

6,233 

13,848 

2,616 

6,900 

29,906 

$17,428 

$ 

$ 
28 

U.S. GOVERNMENT PRINTING OFFICE 

TRANSFERS TO REVOLVING FUND FROM 

PRINTING AND BINDING APPROPRIATIONS 

Schedule 2 

FISCAL YEARS ENDED SEPTEMBER 30, 1983 AND 1982 (NOTES 1 AND 2) 

(IN THOUSANDS OF DOLLARS) 

Hearings 

Miscellaneous printing and binding 

Bills, resolutions and amendments 

Miscellaneous publications 

Committee prints 

House and Senate calendars 

Documents 

Committee reports 

Franked envelopes 

Publications for International Exchange 

Document franks 

Details to Congress 

Government Manual l/ 

Weekly Compilation of Presidential Documents 

Public Papers of the President l/ 

Congressional Record Daily 

Congressional Record Index 

Congressional Record Bi-Weekly 

Congressional Record Bound 

Total Transfers 

1/ 

1983 

$16,684 

8,720 

7 '55 2 

4,130 

2 '956 

1, 256 

1,571 

2,827 

759 

531 

102 

5,324 

-0-

-0-

78 

11,794 

797 

104 

3,000 

$68,185 

1982 

$20,730 

8,267 

5,826 

6, 410 

3,879 

1,918 

2,315 

2,613 

1,054 

1,654 

109 

5, 311 

109 

77 

123 

13,093 

817 

465 

3,076 

$,L7,846 

lf Beginning with Fiscal Year 1982 these publications are financed by the 

Revolving Fund with reimbursement made by the customer agencies. Transfers in 

1982 and 1983 are for prior years. 

The accompanying notes are an integral part of these financial statements. 
(1) ORGANIZATION 

U.S. GOVERNMENT PRINTING OFFICE 

NOTES TO FINANCIAL STATEMENTS 

AS OF SEPTEMBER 30, 1983 AND SEPTEMBER 30, 1982 

The Government Printing Office provides printing, binding, and 

distribution services to the Congress and Federal agencies and distributes 

publications to the public. Title 44 of the U.S. Code established the 

Government Printing Office Revolving Fund to finance operations. The 

Revolving Fund is reimbursed by payments from the agencies and by 

transfers from the following appropriations: 

--The Congressional Printing and Binding Appropriation is for printing and 

binding performed directly for Congress. 

--The Printing and Binding Appropriation is for printing and binding of 

Government publications authorized by law to be distributed without charge 

to the recipients. 

--The Salaries and Expenses Appropriation is for expenses incurred by the 

Superintendent of Documents' operations for depository library and other 

by-law distribution of publications and for the cataloging and indexing of 

Government publications. 

(2) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

Principles of Consolidation The consolidated financial statements 

include all funds of the Government Printing Office. Inter-fund and 

inter-operational transactions and balances have been eliminated and the 

Fiscal Year 1982 amounts for inter-office transfers and eliminations have 

been restated to conform to Fiscal Year 1983 statement presentation. 

Basis of Accounting Assets, liabilities, revenue and expenses are 

recognized on the accrual basis of accounting following generally accepted 

accounting principles. 

Expense Allocation General and administrative expenses have been 

distributed among the various expense categories. To the extent 

practicable, general and administrative expenses were allocated to the 

various programs based on the estimated level of effort associated with 

each program. 

Revenue Recognition - Printing and binding revenue is recognized on the 

basis of work performed by the Printing Office due to the fact that all 

printing and binding work is required by law to be reimbursed on the basis 

of services rendered. Revenue on work procured from commercial printers 

is recognized when work is delivered. The Superintendent of Documents, 

which distributes and sells publications to the public, recognizes revenue 

when publications have been shipped, or when services have been performed. 

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Inventories - Inventories are priced at the lower of cost or market. 

Various inventory valuation methods are used to determine their cost; 

publications for sale are computed using the average cost method; 

materials and supplies are computed using the moving average method; and 

paper is computed using the first-in, first-out method. 

Property, Plant, and Equipment - Property, plant, and equipment is carried 

at cost. Expenditures which substantially increase the useful life of the 

assets are capitalized. Maintenance and repairs are expensed as 

incurred. Depreciation is computed using the straight-line method with 

estimated useful lives ranging from 42 to 50 years for buildings and from 

3 to 30 years for equipment and building appurtenances. Fully depreciated 

assets still in use totaled $15,407,848 in 1983. Retirements are removed 

from the accounts. 

Pensions - The Government Printing Office employees are covered by the 

Civil Service Retirement and Disability Fund. Consequently, the 

Government Printing Office has the responsibility for withholding seven 

percent of each employee's salary and for contributing a matching amount 

to the plan. The Government Printing Office's matching amounts were 

$10,686,915 and $11,327,797 in 1983 and 1982, respectively. 

(3) ACCOUNTS RECEIVABLE 

Accounts receivable as of September 30, 1983 and 1982, is comprised of the 

following: 

Accounts Receivable 

Billed to Government 

·Agencies 

Unbilled completed work 

Unbilled work in process 

Other 

Totals 

1983 

$ 25,626,098 

164,791,404 

21,718,800 

1,893,981 

$214.030.283 , 

1982 

$ 27,492,736 

134,356,404 

19,315,204 

872,765 

The Government Printing Office does not establish an Allowance for 

Doubtful Accounts because Government agencies are required to reimburse it 

for all work performed on their behalf. Prior accounts receivable loss 

experiences do not justify the need for an allowance. 

(4) INVENTORIES 

The inventory of publications for sale is net of an allowance for 

unsaleable publications amounting to $2,780,613 and $2,570,777 for Fiscal 

Years 1983 and 1982, respectively. For 1983 and 1982, paper, materials 

and supplies are comprised of $11,030,833 and $12,860,295 for paper, and 

$7,153,737 and $6,865,127 for materials and supplies, respectively. 

(5) PROPERTY, PLANT, AND EQUIPMENT 

Property, plant, and equipment as of September 30, 1983 and 1982 is as 

follows: 
1983 1982 

Acquisition Accumulated Net Net 

Value DeErec iat ion Book Value Book Value 

Land $ 8,982,726 $ 8,982,726 $ 8,938,326 

Buildings 8,655,859 $ 8, 077' 021 578,838 6.77' 646 

Building improvements 26,208,048 11,378,778 14,829,270 18,537,634 

Leasehold improvements 96,864 33,297 63,567 

Plant machinery and 

equipment 53,831,285 26,788,672 27,042,613 22,764,,742 

Office machinery and 

equipment 3,369,300 1,680,057 1,689,243 2, 106,2 22 

Furniture and fixtures 261,118 162,909 98,209 151,591 

Motor vehicles 657,143 492,693 164,450 235,263 

Capital improvements 

in progress 1,285,483 1~285,483 973,047 

Totals $103,347 2 826 $48~6132427 $54,734,399 $54,384,471 

Purchases of land, equipment, and other property for Fiscal Years 1983 and 

1982 were $6,258,852 and $16,020,307 1 respectively. Land adjacent to the 

Government Printing Office was acquired for $8,509,012 during Fiscal Year 

1982. Acquisition value includes $4,122,279 in percentage completion 

payments for equipment that is not fully operational and, therefore, not 

being depreciated. Repairs and maintenance costs are expensed; and in 

Fiscal Year 1982, included $618,000 for renovation of offices of the 

Personnel Service. Depreciation expense for Fiscal Years 1983 and 1982 was 

$5,223,000 and $4,876,000 respectively. 

Depreciation expense for equipment and building improvements is recovered 

from billings to customer agencies. Buildings and structures have been 

paid for from Congressional appropriations. Accordingly, depreciation is 

recorded but not reimbursed on these items. 

(6) ACCOUNTS PAYABLE 

Accounts payable as of September 30, 1983 and 1982 is coinprised of the 

following: 

Accounts Payable 1983 1982 

Commercial printing 

Other 

Totals 

$62,735,815 

10,101 '545 

$72,837,360 

$52,152,145 

7,752,785 

$59,904,930 

Accounts payable for commercial printing is recorded on the constructive 

date of delivery. Other accounts payable is also recorded when services 

are rendered or when the goods are received. 

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(7) ADVANCES FROM CUSTOMERS 

Advances from customers as of September 30, 1983 and 1982 are comprised of 

the following: 

Advances 

Advance billings to customer agencies 

for printing services 

Customer deposits for publications 

Subscriptions 

Undelivered publication orders 

Totals 

1983 

$ 4,132,229 

7 ,526, 742 

17,850,987 

1,256,302 

$30,766,260 

1982 

$ 3, 035,561 

6,971,533 

15,091 '072 

1,612,084 

$26,710,250 

Advances from customers represent amounts which have been received by the 

Government Printing Office but not earned. In 1982, the procedure for 

estimating deferred subscription revenue was improved in order to more 

closely match revenues with delivery of publications. Net income of the 

Superintendent of Documents Sales of Publications operation was increased 

in 1982 by $1,947,285 due to this change in estimate. 

(8) AMOUNT DUE U.S. TREASURY 

Title 44 requires the Government Printing Office to deposit in the u.s. 

Treasury receipts from sales of publications in excess of total costs and 

expenses incurred in connection with the publication and the sale thereof, 

as determined by the Public Printer. This amount for 1983 is $2,090,000 

determined as follows: 

Cumulative (loss) of Sales Program less 

payments made to U.S. Treasury as of 

September 30, 1981 

Net income from sales of publications, 1982 

Net income from sales of publications, 1983 

Amount due U.S. Treasury, September 30, 1983 

(9) CONTRIBUTED CAPITAL 

($9,650,000) 

4,931,000 

6,809,000 

$2,090,000 

Contributed capital as of September 30, 1983 and 1982 was derived from the 

following: 

Contributed Capital 

Appropriations for improvements to air 

conditioning and electrical system 

Appropriations for working capital 

Beginning net worth when the Revolving Fund 

was established 

Donated equipment 

Book value of contributed buildings and land 

Totals 

1983 

$ 12,900,000 

62,600,000 

33,807,127 

1,039,859 

1,008,152 

$ll1,355, 138 

1982 

$ 12,900,000 

62,600,000 

33,807,127 

1,330,512 

1,106,960 

$111 ' 7 44. 5 9 9 

U.S. GOVERNMENT PRINTING OFFICE 1984 0- 428-712