li'iscal 

.-ear 1982 Annual 

Report 

of the U.S. 

Government 

Printing Office 

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New Technology/New Challenges 

Fiscal 

Year 1982 Annual 

Report 

of the U.S. 

Government 

Printing Office 
;) ORGANIZATION OF THE UNITED STATES GOVERNMENT PRINTING OFFICE 

~~r PR't~''i' 

PUBLIC PRINUR 

I I Danford L Sowyer. Jr I I I 

I I I Liolso!.~~v:ffcm 

I I I I I becut1ve Inspector General Director of Assistant Offictf" General '""""'' Marblifll 

Theodore Lyons JudirhB Morton Moll.ll'IM Brito Gorrell f Brown Donold E Fossedal D<PUTY PUBliC PRINTER 

I WrlhomJ Barrett I 

I 

Office of Equal 

I I Office of 

Employment loborManogement 

Opportumty Relations 

Charles B Perry, D~rector lawrenceW Kennelly, 

Director 

I 

ASSISTANT NIUC PRINTER ASSISTANT PUBliC PRINmt ASSIST ANT PUBliC PlllfllR ASSIST ANT PUBUC PRINTER ASSISTANT PU8UC PRINlU: (lnformotron D•ssemination/ (AdmiJJstrotronl S~ntendentofDocuments) (Pionr~ng} (Procurement) (Production) 

Wolter C DeVaughn RaymondM Taylor Joseph E Jenrfer MichMif DiMario Rob«''J McKendry 

DEPUTY DEPUTY 

I Thomas R Cullen EariG Clement 

I 

I I I I I I I I I I 

Data Systems Geno<al Ooa.ments """"Y OffiCe Office of Pr.n!IIIIJ MoteriCIIs Customer ProductiOn Service ,.,.,. .... Soles Service Programs of Serotegic Procurement Management Service Deport~! Service Policy Planning Department ServiCe Deportment 

RoymondJ Pluto. JosephA Potank, SomueiB Scaggs, Sarah V•ncent F Arendes. V~etorM (Otrodo. PatriCIO R Hovey. Thomos Hughes. lennH Rottmann. D•rector Director D•rector Thomos Kader. Jamesl Payne. Manager 

Director Director D•rector Manager D1reetor Monoger 

I I 

Personnel Finonciol Quality Control 

............ .... Service Service Technical 

Deportment 

LOIS Schutte. WilliomF Klugh, George J Collins, Director Comptroller Manager 

II 
Contents 

Public Printer's Message 1 

Management's Discussion and Analysis of Financial 

Condition and Results of Operations 7 

Staffing and Organization Improvement 9 

Controlling Labor Costs 9 

Management Improvements 9 

GPO Information Reproduction Developments 11 

Central Office Printing Plant 11 

Harnessing Technological Innovation 11 

Offering Alternative Media 12 

Press and Bindery 13 

Technical Assistance to Our Customers 13 

Commercially Procured Printing 13 

GPO Information Dissemination Developments 15 

Sales of Publications 15 

Distribution to Depository Libraries 16 

Cataloging and Indexing of Publications 16 

Statutory Distribution and Reimbursable Mailing 16 

Appendixes 17 

Comptroller General's Opinion 19 

Financial Statements 

Consolidated Balance Sheet 20 

Consolidated Statement of Revenue and Expense by 

Function and Retained Earnings 21 

Consolidated StatP.ment of Changes in Financial 

Position 22 

Status of Appropriated Funds 23 

Transfers to Revolving Fund from Printing and 

Binding Appropriations 24 

Notes to Financial Statements 25 

iii 

Public Printer's Message 

Fiscal year 1982 was a landmark year for the U.S. 

Government Printing Office. GPO management 

addressed a number of crucial challenges generated by 

declining congressional and executive agency 

workloads, management and staffing inefficiencies, and 

technological changes. The successful resolution of 

these challenges required a critical analysis of GPO's 

operations, application of sound private-sector 

management techniques, and a willingness to make 

difficult decisions and to act resolutely on those 

decisions. 

My analysis of the agency's condition convinced me 

that many of GPO's basic difficulties had existed for 

years, and that rapidly changing technology was not 

only making those difficulties worse, but was also 

creating new problems. Prior methods of dealing with 

GPO's long-term problems had not been effective, and 

were not adequate to deal with new challenges. 

Furthermore, revolutionary technological changes 

dictated structural adjustments to GPO's work force and 

physical plant. Dealing successfully with these realities 

will require a genuine recommitment to cooperation on 

the part of both labor and management. 

Fiscal year 1982 can best be characterized, 

however, as the year when dedicated GPO managers 

and employees developed a renewed awareness of 

GPO's primary role-to serve the information needs of 

the American Government and its people in the most 

cost-effective and efficient manner possible. 

The year saw a decline in revenue of $36.9 million 

under 1981 levels, but this was more than matched by a 

reduction of $39.6 million in fiscal year 1982 total 

operating expenses. The Office concluded the year with 

a consolidated net income of $4.1 million, comprising a 

$4.9 million net income in sales of publications and a 

$0.8 million net loss in the printing and binding 

operations. The loss in combined printing and binding 

operations is directly attributable to a decline in volume 

generated by President Reagan's efforts to reduce 

excess Federal printing and to GPO's high cost of 

operation. 

In the past, GPO alleviated most revenue shortfalls 

by simply raising the rates which it charged the Federal 

establishment for its services; thereby shifting the 

burden of its inefficiencies to the Congress, executive 

agencies, and subsequently to the American taxpayer. I 

refused to follow that course and concentrated instead 

on reducing GPO's operating expenses. GPO 

management thus developed and implemented a number 

of cost-cutting initiatives: 

• An agencywide hiring freeze substantially reduced 

personnel costs. At the end of fiscal year 1982, 

employment stood at 6,069, a reduction of more than 6 

percent over the previous year, producing a cost 

savings of approximately $5.6 million. 

• A strict overtime policy and improved workflow 

management resulted in a savings of $6 million 

compared to the year before. 

• A concerted effort to monitor all claims for workmen's 

compensation reduced the costs of claims for on-thejob injuries by roughly $400,000. 

• A number of management improvements reduced the 

total expenses of the Superintendent of Documents 

operation by $15.9 million under fiscal year 1981 

levels. 

• GPO's Inspector General conducted numerous 

investigations into alleged waste, fraud and abuse. 

His actions to date have resulted in the recovery of 

over $150,000 in Government funds. 

• Internal review committees were established to 

review and limit expenditures for travel, training, 

capital acquisitions, office renovations, and 

newspaper and magazine subscriptions. 

• A request for early-out retirement authority from the 

Office of Personnel Management, which could reduce 

GPO rolls by over 400 employees and save 

approximately $11 million, has been made and is 

pending as of the date of this report. 

It is crucially important to recognize that while 

these measures saved the American taxpayer millions of 

1 
dollars, the agency was also able to achieve a 

significant increase in productivity. 

One of the most important and satisfying financial 

events of fiscal year 1982 was the turnaround achieved 

in the sales of publications program. After three 

consecutive years of losses-totaling in excess of $19 

million-this program achieved a net income of $4.9 

million this year, and was responsible for the overall 

positive net income position of the agency. Sales 

revenue increased by 7 percent over 1981 figures to an 

alltime high of $55 million despite a drop in the number 

of publications sold. The new-found health of this 

program can be attributed to much tighter purchasing 

controls, improved management systems, cost-recovery 

pricing policies, and a new emphasis on marketing. 

To increase marketing efforts, I established a 

marketing department which will concentrate not only 

on the sales of publications program, but also on the 

depository library, the printing and binding, and the 

printing procurement programs. The Director of 

Marketing and his staff have already prepared a series 

of public service advertisements for radio and television 

to make the public aware of GPO's newly-developed 

U.S. Government Books catalog. Other initiatives, such 

as a public service advertising campaign for depository 

libraries and direct mail campaigns, are being 

developed. The success of these efforts will help to hold 

the line on the prices of Government publications, and 

should greatly enhance public access to Government 

information. 

Other major organizational changes were made 

during 1982 to improve the efficiency of the GPO. The 

Office of Legislative Liaison/Public Affairs developed 

into an agencywide focal point for the coordination and 

facilitation of GPO contacts with the Congress, Federal 

agencies, interest groups, and the public. I initiated the 

consolidation of the procurement activities of Printing 

Procurement and Materials Management under a new 

Assistant Public Printer for Procurement. This should 

lead to enhanced consistency and oversight of all GPO 

procurement activities. In addition, I upgraded the 

2 

function of the Office of Planning in order to provide a 

focus for the development of long-range and strategic 

planning. All of these management efforts will lead to 

better customer/client relations, or enhanced efficiency, 

or both. 

Certain other initiatives have been proposed and 

await implementation. A planned 6-day furlough of all 

GPO employees over a 7-month period would have 

completely compensated for the losses in printing and 

binding operations. The Joint Committee on Printing, 

however, issued a resolution prohibiting the furloughs 

and asserted that the JCP has authority over "all matters 

involving the GPO personnel." The U.S. District Court 

for the District of Columbia ordered that I not conduct 

the furlough while the resolution was in effect. The 

Department of Justice appealed that decision to the U.S. 

Court of Appeals for the District of Columbia. I am 

awaiting a final decision by the courts. 

The real importance of this lawsuit is not so much 

the money to be saved, which is substantial, but rather 

the issue of the management authority of the Public 

Printer in relation to the JCP. This issue depends upon 

how the courts define the scope of the Kiess Act of 1924 

(44 U.S.C. § 305)-covering wage rates-versus the 

coverage of the Civil Service Reform Act of 1978-

encompassing adverse personnel actions and conditions 

of employment. It is clear that Congress intended the 

Civil Service Reform Act to alter fundamentally the GPO 

personnel system. The rights, privileges, and obligations 

of GPO employees were fixed by that statute and are 

not subject to change by JCP fiat. The eventual 

resolution of this matter could establish the basic 

management framework for the GPO well into the next 

century. I will continue to pursue it with that in mind. 

This year, GPO labor and management conducted 

wage negotiations under the Kiess Act for GPO's craft 

and industrial workers. Of central importance in these 

protracted negotiations and the subsequent 

presentations made to a factfinder were the efforts of 

management negotiators to establish sound and 

equitable criteria for the setting of GPO wage rates. 
( ( Fiscal year 1982 can best be characterized, however, 

as the year when dedicated GPO managers and 

employees developed a renewed awareness of GPO's 

primary role-to serve the information needs of the 

American Government and its people in the most 

cost-effective and efficient manner possible.'' 

During the 1970's, labor and management first changed 

and then abandoned the use of a formula which 

averaged rates in certain cities for the purpose of 

determining wage rates. Wage negotiations became ad 

hoc events, lacking a sound starting point from which to 

begin serious discussions. 

I proposed, however, a wage package based upon 

achieving eventual parity with the Federal Wage 

System, which establishes wages for most other Federal 

workers doing jobs identical or similar to GPO craft and 

industrial employees. The wage rates embodied in the 

Federal Wage System are adjusted annually and are 

based upon prevailing rates as determined by extensive 

survey data from private firms in a particular geographic 

area. Management's wage proposal thus made use of 

more complete and accurate data than any other wage 

proposal in recent memory. Most importantly, our 

proposal established the use of the Government-wide 

Federal Wage System as a sound precedent for the 

formulation of management wage proposals in the 

future. Also of significance was the debate surrounding 

the wage issue through which the Congress and the 

American public were made aware of the extremely high 

price they pay for GPO services. 

A proposal to close all GPO bookstores outside of 

the Washington, D.C. area was postponed pending a 

study of the sales of publications program by the 

General Accounting Office. GPO's sales program could 

have saved almost $1 million by closing these poorlylocated and under-utilized facilities, while studies show 

that GPO would retain most of the business generated 

by the bookstores. The sales program is now primarily a 

$48 million per year mail order operation, with excellent 

computerized order-processing and fulfillment 

capabilities. The strength of GPO's sales program lies in 

the mail-order system, and once the General Accounting 

Office issues its report, the bookstore issue will be 

reexamined with the information then available. 

Fiscal year 1982 also marked the beginning of what 

Nas to have been a far-reaching evaluation by the GPO 

and the JCP of the network of JCP-chartered field 

printing plants run by executive agencies. A study of the 

Federal printing needs and facilities in the New York 

area was used as a pilot program, and the 

recommendations which resulted were very promising. 

Most of the executive agency plants in the area could be 

closed or down-graded to duplicating facilities, and 

regional GPO facilities could produce or procure the 

work previously done in those agency plants. The 

efficiencies and savings possible in New York could be 

replicated throughout the country if the JCP continues to 

evaluate critically the executive agency field printing 

program. I strongly encourage this activity, and will 

continue to make GPO resources and expertise 

available for that purpose. The entire Federal 

establishment and the American taxpayer would benefit 

from the cost savings possible through these evaluations 

and the resultant consolidations. 

All of these distinct programs and initiatives are 

noteworthy, but as Public Printer, I also have the 

responsibility of addressing the long-range future of the 

GPO and its evolving mission. That future lies in 

computer-based information processing, printing, and 

distribution systems, as well as in more highly 

mechanized binding operations. The GPO, of course, is 

not unique in this regard. It only mirrors the changes, the 

problems, and the challenges now facing the rest of the 

industrial economy. The computer, in one form or 

another, is making millions of jobs obsolete almost 

overnight. Economic and vocational dislocation 

inevitably results. 

The GPO has almost completed the final 

changeover to electronic photocomposition from the old 

hot metal process. This transition changed forever many 

of the tasks that the traditional printer has performed for 

nearly 80 years. Indeed, it appears that computer data 

bases may soon supplant the printed page completely 

for some purposes. If a printed page is desired, then one 

need only push a button, and a printed product will 

appear. 

The installation of a new adhesive binding and 

mailing system began at GPO this year, and will be 

3 
completed in fiscal year 1983. This is only the latest in a 

long line of computer/machinery-based advances in the 

printing and binding process. Printing as an industrial 

factory process will become less and less of a reality. To 

appreciate this, one need only compare the workplace of 

a linotype operator 10 years ago to the air-conditioned 

quiet of an electronic photocompositor's work station 

today. 

We must enter the future with this inexorable 

change in the printing/information industry foremost in 

mind. Advancing technologies will make the printing 

industry less labor-intensive. Traditional craft-oriented 

jobs will continue to be overtaken by modern processes 

requiring very different skills. Thus, GPO will need 

fewer employees, and the skills required will change 

dramatically. Labor and management must work 

together to meet these challenges. We must not lose 

4 

sight of the fact that the changes are technological, but 

the problems are human. Therefore, the solutions we 

devise must be not only cost-effective, but also 

equitable. 

Meeting these challenges with cost-effective and 

efficient solutions in order to serve the information 

needs of the American Government and its people will 

be the keystone of my efforts as Public Printer for fiscal 

year 1983 and beyond. 

DANFORD L. SAWYER, Jr., 

Public Printer 
Highlights of Financial 

and Operational Activities 

for Fiscal Year 1982 

Management's Discussion and 

1\nalysis 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 

':l.issemination operations include the 

sale of publications, depository 

library and by-law distribution, and 

cataloging and indexing of all 

Government documents. 

All activities of the Office are 

financed through the Government 

Printing Office Revolving Fund, 

which is reimbursed by payments 

from the 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 

work directly for Congress, and for 

the printing and binding of 

Government publications authorized 

by law to be distributed without 

charge to the recipients. Total 

reimbursements from these 

appropriations are reflected in the 

total printing and binding revenues. 

Results of Operations 

GPO's consolidated net income of 

$4.1 million for fiscal year 1982 

nearly tripled 1981's net income of 

$1.5 million. This gain was achieved 

despite a sharp decline in total 

revenues. Fiscal year 1982 revenues 

totaled $688.7 million, a reduction of · 

$36.9 million, or 5 percent, from 1981 

levels. This decrease in revenues is 

entirely attributable to the continued 

decline in Federal printing 

requirements resulting from general 

budgetary constraints and specific 

Reagan administration initiatives to 

curtail excessive Government 

publishing activities. We anticipate 

that this trend will continue 

throughout fiscal year 1983. The 

decline in revenues, however, was 

more than offset by a reduction of 

$39.6 million in fiscal year 1982 total 

operating expenses. 

In addition, fiscal year 1982 saw 

the reversal of a 3-year trend of 

incurring losses in the sales of 

publications program and producing 

positive net income in the printing 

and binding operations. This year, 

the sales of publications program 

earned $4.9 million in net income, 

while the printing and binding 

operation actually lost $0.8 million. 

We expect this loss in printing and 

binding to continue if total labor 

costs continue to increase while 

printing revenues continue to 

decrease. 

Central Plant Printing 

Operations 

The operations of our central plant 

recorded a loss of $3.5 million in 

fiscal year 1982, compared to a $5 

million net income in 1981. Total 

revenue for the plant printing 

operations dropped to $184.2 million 

this year, a reduction of $11.5 

million, or 6 percent under last year. 

This decrease in revenues occurred 

primarily because of a decline in the 

volume of printing ordered by 

Congress, the major customer of 

central plant work. Although we 

anticipated the decreased workload, 

the decision was made early in the 

year to hold the line on the printing 

rates charged Congress and GPO's 

other customers. Instead of raising 

GPO printing rates we endeavored 

to reduce excessive costs in order to 

attempt to break even in this 

program. 

Regional Printing Plants 

Our regional printing operations 

showed a combined loss of nearly $1 

million in fiscal year 1982, compared 

to the $66,000 loss incurred in 1981. 

Total revenues for this program 

decreased to $13.2 million from the 

1981 level of $14.3 million. Although 

we were able to hold total operating 

costs for this program stable, the 

7 
decrease in printing workload did 

not allow the full recovery of costs 

at our prevailing chargeable rates. 

Central Plant and Regional 

Printin~ Procurement 

Operations 

Due to the decrease in executive 

agency printing requirements, total 

revenues for GPO printing 

procurement activities fell to $437.5 

million, a decline of $27.3 million, or 

6 percent from fiscal year 1981 

revenues of $464.8 million. Because 

of this decline in total revenues, 

GPO's net income from printing 

procurement activities fell to $3.7 

million for the fiscal year, as 

opposed to the $6.2 million 

generated by this activity last year. 

Sales of Publications 

This year, our sales of 

publications program produced a net 

8 

GPO'S 1982 Revenue Dollar 

Where It Came From 

59.9 ¢ 

1.9 ¢ Reg1onal Pnnt1ng 

8.0 ¢ 

2.7 ¢ 

1.0 ¢ l Reimbursements 

26.5 ¢ Plant Printmg Operations 

income of $4.9 million after 3 

successive years of serious losses. In 

fiscal year 1981 alone, the program 

lost $9.7 million. However, total 

revenues increased this year to a 

new high of $55 million, exceeding 

the previous year's total revenues by 

$3.7 million, or 7 percent. A number 

of factors contributed to this much 

improved financial posture in the 

sales program, including across-theboard price increases on all sales 

publications, aggressive marketing, 

management restructuring, and 

lower personnel costs. 

Salaries and Expenses 

The total expenditures in this 

category decreased $5 million from 

1981 to a total of $26.8 million in 

1982. Of this decrease, $3.4 million, 

or 68 percent, was recorded in 

printing and reproduction costs. This 

reduction resulted from the 

increased use of less-expensive 

microfiche for distribution of 

Where It Went 

Procured Pnnt1ng 

¢ / Cap1tal Expenditures 

----1.4 ¢ / Other 

2. 7 ¢ / Pubs for Sale 

¢ / Rents, Comm., UtdJ!Jes 

25.8 ¢ / Labor 

publications to Federal depository 

libraries, and from efforts to 

encourage these libraries to be more 

selective when choosing 

publications. A decline in volume in 

GSA's Consumer Information 

Program, which is processed by 

GPO's distribution facility, in 

Pueblo, Colo., produced a decrease 

of $400,000 in reimbursable 

revenues. 

Capital Expenditures 

During fiscal year 1982, capital 

acquisitions totaled over $16 million. 

Of this total, GPO spent $8.5 million 

on the acquisition from the D.C. 

Government of land adjacent to our 

central plant. A modern adhesive 

binding and mailing system for 

producing the Congressional Record, 

Federal Register, and other 

documents was purchased for $6 

million. Nearly $8 million worth of 

proposals were deferred. 
Staffing and Organization Improvement 

For more than two decades, GPO 

has been in the midst of a 

transformation from a hot-metal 

printing shop and a manuallyoperated document distribution 

system to a high-technology, 

computer-based operation. This 

transition has led to occupational 

dislocation and has required a 

reassessment of the skills and 

numbers of employees necessary to 

fulfill GPO's mission. As of the end 

of this fiscal year, GPO had 6,069 

employees on its rolls, reflecting a 

reduction of 6 percent under the 

previous year's level. Almost this 

entire staffing reduction was 

accomplished through attrition and 

an agencywide hiring freeze. 

Controlling Labor Costs 

In addition to the hiring freeze 

which saved the agency 

approximately $5.6 million in 

personnel costs, management 

instituted a new stricter overtime 

policy. The overtime reduction, 

saving nearly $6 million, was 

achieved primarily through greater 

cooperation in managing 

congressional workloads and setting 

deadline requirements. Management 

also reduced the costs of claims for 

on-the-job injuries by $400,000 

through greater monitoring of 

workmen's compensation claims. In 

addition, a request for early-out 

retirement authority is pending at 

the Office of Personnel 

Management, and between 300 and 

400 employees indicated an interest 

in taking advantage of this voluntary 

program. 

Of primary importance this year in 

our efforts to control total GPO labor 

costs were the wage negotiations 

conducted with GPO's craft and 

industrial workers under the 

authority of the Kiess Act. 

Management proposed a graduated 

reduction of wages over a 3-year 

period until parity was reached with 

the wage rates paid under the 

Federal Wage System to other 

Federal workers in the Washington, 

D.C. area. The labor unions 

countered with a compounded 20.6 

percent wage increase over a 2-year 

period. The negotiations reached 

impasse and the matter was 

appealed to the Joint Committee on 

Printing which appointed a 

factfinder. After extensive 

presentations by management and 

labor before the factfinder, he 

recommended an uncapped cost-ofliving increase for a 2-year period. 

The Joint Committee on Printing, 

however, passed a resolution 

effective for 3 years providing for a 

3-percent increase in wages 

retroactive to June 18, 1982, plus a 

maximum cost-of-living increase of 2 

percent effective December 18, 1982, 

and for maximum cost-of-living 

increases of 5 percent effective on 

June 18 of 1983 and 1984. This JCP 

resolution could lead in the next few 

years to as much as $13 million in 

additional personnel costs. We 

consider these negotiations to have 

Staffing Levels 

1980 

(6891) 

1981 

(6473) 

1982 

(6069) 

been singularly important primarily 

because management established 

Federal Wage System rates and 

wage parity with comparable 

Federal workers as fundamental 

tenets for future management wage 

proposals. 

Management Improvements 

In adapting to its evolving role as 

the Federal Government's provider 

of information reproduction and 

dissemination services, this year 

GPO altered its key staff offices, 

management structure, and 

personnel programs. 

Development of Three Key Offices 

In recognition of GPO's service 

relationship with Congress, Federal 

agencies, and the general public, the 

Legislative Liaison/Public Affairs 

Office has developed into a 

principal coordinating staff for the 

entire Office. It is responsible for 

providing direct liaison between 

GPO and the Joint Committee on 

Printing, and it is GPO's principal 

contact with the rest of Congress, 

the news media, other Government 

agencies, private sector 

organizations, and the general 

public. 

Reflecting his determination to 

improve GPO's service to the 

Federal Government and the 

American taxpaying public, in 

December 1981, the Public Printer 

appointed the first Marketing 

Director in the history of the agency. 

9 
During the year, the marketing 

department developed and 

implemented a marketing program 

for the sale of publications; and 

began work on programs for the 

depository library, the printing and 

binding, and the printing 

procurement operations. The 

department also established liaison 

with issuing agencies and sought to 

improve the interagency 

coordination of publication 

marketing activities. 

The Public Printer's commitment 

to serve the Federal Government's 

changing information dissemination 

needs through the use of advanced 

technology and in the face of fiscal 

constraints was manifest in his 

revitalization and expansion of the 

Office of the Assistant Public Printer 

(Planning). That Office will now 

engage in more extensive long-range 

and strategic planning. 

Integrating Procurement and 

Contract Administration Functions 

and Processes 

During the year, the Public Printer 

determined that GPO's procurement 

and contract administration 

functions could be handled more 

expeditiously if they were integrated 

under a single official. Therefore, he 

initiated steps to place the entire 

GPO procurement process, including 

the Materials Management Service 

and the Printing Procurement 

Department, under the control of a 

new Assistant Public Printer for 

Procurement. 

10 

A Commitment to Equal 

Employment Opportunity 

During this fiscal year, a full-time 

Director was appointed to head the 

Office of Equal Employment 

Opportunity and that Office was 

placed under the direct supervision 

of the Deputy Public Printer. 

Moreover, GPO's EEO program was 

favorably reviewed in a report 

issued by the Equal Employment 

Opportunity Commission on Federal 

EEO pre-complaint counseling and 

complaint processing. GPO ranked 

first out of all reporting agencies in 

the average number of days for 

rejections; first again in average 

number of days for cancellation; first 

in average number of days for 

settlement; and fourth in average 

number of days to agency decision. 

Our EEO staff conducted on-site 

reviews of GPO programs in Boston, 

Philadelphia, New York, Columbus, 

Denver, Chicago, and Pueblo. 

Quality of Worklife Program 

In a major effort to enhance the 

morale and job satisfaction of GPO 

employees, GPO instituted a quality 

of worklife program in 1982. In this 

program, small groups of workers 

voluntarily meet to identify, analyze 

and solve problems experienced on 

their jobs. The program focuses on 

enabling employees to become more 

effective and enhancing an 

employee's sense of self-worth. 

Reported results show employee 

satisfaction, reduced absenteeism, 

and improved performance. 

Management is continuing actively 

to solicit union participation in the 

program. 

Cafeteria Improvements 

A special task group was 

established to study and monitor the 

overall operations of the GPO's 

Cafeteria, Recreation, and Welfare 

Association. This group was 

responsible for significant 

improvements to the facilities and 

service of the cafeteria, for the 

addition of a gift shop, and for a new 

in-plant vending machine service. 

Prevention and Detection of Fraud, 

Waste, and Abuse 

GPO's Inspector General's staff 

conducted numerous investigations 

into allegations of fraud, waste, and 

abuse, leading in some cases to legal 

action against GPO employees and 

commercial contractors, and to the 

recovery of over $150,000 in 

Government funds. A new 

Vulnerability Assessment Plan 

requires biennial review of each 

GPO program, activity, or function 

to determine its susceptibility to 

loss, unauthorized use of resources, 

error, illegal or unethical conduct, or 

unfavorable public opinion. The 

programs, activities, and functions 

identified are being subjected to 

detailed reviews of their internal 

control systems. 
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 a 

central and regional offices 

printing, binding, and related 

information reproduction services 

and products. 

In this fiscal year, these 

information reproduction services 

and products generated revenue of 

$635 million, which is 92 percent of 

total GPO funding. Commercially 

procured printing totaled $437 

million, which represents about 71 

percent of the dollar volume for 

printing and binding jobs. During the 

past year, printing and binding 

operations employed approximately 

3,500 employees who produced or 

procured 1.4 billion publications on 

444,000 printing orders. This was an 

average of nearly 1,800 orders per 

day. The average value of an order 

produced in the main plant was 

$1,000, while for regional plants it 

was $577. The average value for a 

commercially procured job was 

higher at nearly $1,700. GPO is truly 

one of the nation's largest small-job 

print shops. 

The Office uses or sells in excess 

of 90 million pounds of paper each 

year, and, if each sheet of paper 

were laid end to end, they would 

circle the earth nearly 15 times. Of 

the paper purchased by GPO, 44 

percent was sold to agencies and 56 

percent was used for in-house 

printing. 

Central Office 

Printing Plant 

The central office printing plant, 

located four blocks north of the U.S. 

Capitol, employs about 2,900 

production personnel to provide a 

full line of information reproduction 

services for the Federal 

Government. The plant operates on 

three shifts, with almost 1,600 

employees serving on the 

intermediate and night shifts. In 

fiscal year 1982, the central plant 

produced $184 million in revenue, 

representing 27 percent of GPO's 

total revenue. 

The central office printing plant 

places primary emphasis on 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 20, 1982, GPO printed 

the largest single edition of the 

Congressional Record ever 

produced, consisting of 432 pages. 

During the week of September 27, 

1982, the plant produced 2,504 pages 

of the Congressional Record, 

exceeding the number of pages 

produced for any previous 1-week 

period. In all, 21 daily editions of the 

Congressional Record totaled more 

than 300 pages each. For the fiscal 

year as a whole, GPO processed 

38,184 Congressional Record pages, 

8,076 more pages than were printed 

the previous year. Billings for this 

daily publication totaled $13 million. 

GPO's other major daily product, 

the Federal Register, which contains 

proposed and final regulations and 

announcements of Federal agencies, 

decreased in the number of pages 

produced by 15 percent under the 

previous year. The total number of 

Register pages in fiscal year 1982 

was 60,528. An additional 3,700 

Finding Aids pages were 

photocomposed, including the 

Monthly and Cumulative Index and 

the List of CFR Sections Affected. 

Despite the heavy demands placed 

on GPO by daily fluctuations in the 

number of folios submitted and tight 

production schedules, almost 45,000 

copies of the Register were produced 

each day. During the fiscal year, 

billings to agencies for their printing 

in the Federal Register exceeded $22 

million. 

In addition to this Congressional 

work, the central plant this year 

produced almost 4.3 million U.S. 

passports for the State Department, 

yielding approximately $3 million in 

revenue, and nearly 723 million 

postcards for the U.S. Postal Service, 

generating almost $4 million in 

revenue. 

Harnessing Technological 

Innovation 

The most revolutionary 

development this century in the 

11 
graphic arts industry may be the use 

of computers and automated 

typesetting machines for copy 

composition. GPO has made 

extensive use of these cost-effective 

new technologies to service the 

printing needs of the Congress and 

the rest of the Federal Government. 

The transition of the Congressional 

Record from the traditional hot 

metal production to the 

photocomposition process began in 

1980. On January 25, 1982, for the 

first time, we composed the entire 

text of the Congressional Record by 

means of electronic text processing 

and photocomposition. 

GPO has converted the majority of 

congressional hearings and reports, 

and all congressional bills, to 

electronic text processing. This 

allows bill and report language to be 

extracted for eventual inclusion in 

the Congressional Record, 

demonstrating the ability to reuse an 

existing data base and thereby 

eliminate costly labor-intense 

rekeying operations. GPO also 

photocomposes all House and 

Senate calendars. Calendar data is 

received on magnetic tapes directly 

from the Senate and House 

computer systems, eliminating 

keyboarding and proofreading, 

except for the final page revision. 

The GPO also maintains a 

cumulative data base, by session, of 

congressional floor proceedings, 

which is updated nightly from 

manuscript submitted by each house 

of Congress. 

12 

All of GPO's typesetting systems 

are being improved with the 

addition of dual density tape drives 

and larger capacity disc storage. 

This will allow the Office to accept 

drive tapes from customer agencies 

currently incapable of creating them 

in compatible format. 

GPO personnel also developed a 

system allowing Congressional 

Record indexers to enter data 

through their text edit terminals at 

GPO, automatically producing a 

daily index. 

During the year, management 

made a concerted effort to deal with 

dislocations caused by technological 

changes. GPO accelerated training 

programs for eligible journeymen 

displaced by the phaseout of hot 

metal processes. Thirty-six positions 

were filled in photocomposition 

keyboarding and five in the offset 

stripping areas. On April1, 1982, an 

agreement was reached to establish, 

over a 1-year period, a keyboard 

standard for EPD keyboard 

operators. GPO Industrial Engineers 

are also working on developing 

engineered production standards for 

the proofreading functions. 

An Improved Text Editing 

Capability 

This year, GPO personnel 

designed, installed, and tested all of 

the hardware necessary to link the 

text edit systems. Approximately 

1,500 megabytes of disc storage were 

installed in this system. In addition, 

the main memory was expanded on 

all of our text edit systems, 

effectively quadrupling their rate of 

composition. 

Cost-effective enhancements were 

made to the integrated data base for 

the U.S. Code during the year. The 

Office developed a text editing 

system for the Law Revision 

Counsel of the U.S. House of 

Representatives, giving the Counsel 

compatibility with, and access to, 

GPO's system. Upon enactment, the 

text of a new law is immediately 

available to the Law Revision 

Counsel to incorporate into the U.S. 

Code data base. This has eliminated 

keyboarding, proofreading, and 

other costs at GPO for publishing the 

U.S. Code, Annual Supplements, 

Statutes-at-Large, and Slip Laws, 

resulting in an estimated annual 

savings of $150,000 for the House of 

Representatives. 

Offering Alternative Media 

Micrographic capabilities now 

enable GPO to offer microform as an 

alternative print medium in areas 

where hard copy has traditionally 

been the only accepted product. The 

Office can produce full-size cameraready copy, negatives for direct 

platemaking, and microfiche in 98 

frame, 24X-reduction. GPO can also 

furnish microfiche for viewing and 

provide full-size output at a later 

date if desired. We can provide 

16mm roll microfilm cartridges and 

reels from original copy and offer a 
variety of duplicating, splicing, and 

editing options not previously 

available from GPO. 

Congressional Record manuscript 

copy is now microfilmed on a daily 

basis at GPO, which facilitates the 

proofreading and revising functions 

and eliminates two manuscript 

storage areas. 

Press and Bindery 

In the press area, GPO continued 

its conversion from the letterpress 

process to offset printing. 

A multipress acquired to number 

passports has increased the 

production of passports from 1,200 to 

4,000 per hour. Based on the savings 

in press time alone, GPO has 

already fully recovered the cost of 

the multipress. 

A 70-mm projection platemaking 

system began operation in fiscal 

year 1982. More than $22,000 was 

saved on the production of 29,432 

pages during its first 3 months of 

operation. In addition, GPO 

personnel converted the 

photopolymer platemaking 

operation from an alcohol washout 

to a more efficient water washout 

system. 

Bookbinding operations have 

become increasingly efficient and 

cost-effective with the purchase and 

installation of advanced equipment 

and in-line production systems. 

Installation of the primary segment 

of a new adhesive binding system, 

purchased to produce the 

Congressional Record, the Federal 

Register, and other documents was 

nearly completed by the end of the 

fiscal year. Equipment operation 

began in January 1983. GPO 

purchased and installed several 

other pieces of equipment during the 

course of the year to expedite 

various binding and mailing 

processes. 

A system for generating 5-digit 

mail labels and for modifying the 

adhesive binding system was 

developed to meet the requirement 

that all Congressional Record and 

Federal Register mail be sorted to 5-

digit ZIP codes. By developing this 

system, the GPO was able to avoid 

almost $400,000 in increased 

monthly postal charges for the 

Federal Register alone. 

Technical Assistance to Our 

Customers 

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 

requirements. This year, the 

Customer Service Department was 

able to save, through technical 

recommendations, nearly $900,000 

for the ordering agencies. In 

addition, the Customer Service 

Department and the Office of 

Legislative Liaison/Public Affairs 

initiated an agency visitation 

program to enhance GPO's working 

relationships, and to plan for future 

cooperation. 

Commercially Procured 

Printing 

In fulfilling the information 

reproduction needs of the Federal 

Government, GPO adheres to the 

Government-wide policy of 

maximum utilization of private 

sector contractors to obtain goods 

and services at the most competitive 

price. As a result, GPO contracts out 

to the private sector about 71 

percent of its total printing and 

binding work. This year, GPO's 

Printing Procurement Department 

processed 263,000 jobs, valued at 

more than $437 million. 

Approximately 60 percent of these 

jobs were procured through the 

central office with GPO's regional 

offices procuring the remainder. 

During the year, the Washington 

Regional Procurement Office was 

merged into the Central Office 

Printing Procurement Division, thus 

avoiding $500,000 in renovation 

costs and saving $50,000 in annual 

rental costs. 

In April1982, the Printing 

Procurement Department began 

testing the feasibility of posting bid 

solicitations in Washington, D.C., 

and Dallas, Tex. Under this 

procedure, contractors are able to 

review all pending solicitations and 

submit bids on those of interest. 

13 
Because of the resultant wider 

circulation of solicitations, GPO 

received significantly lower bids on 

many jobs, and Printing Procurement 

expanded the program to all regional 

procurement offices. In just 6 months 

of operation, this posting procedure 

has achieved a savings of nearly $3 

million. 

On June 1, 1982, the Printing 

Procurement Department assumed 

full responsibility for the 

administration of the Contract for 

Marginally Punched Continuous 

Forms, possibly the largest term 

14 

contract developed by GPO. This 

contract is estimated to have an 

annual volume of approximately $50 

million and was previously 

administered by procurement 

personnel in the various agencies. 

Analysis of recent bidding shows an 

overall price reduction of 10 percent 

under last year for the most 

frequently ordered items. These 

substantial savings to the 

Government through GPO's 

improved administration of this 

procurement activity are expected to 

continue. 

GPO also successfully extended 

the Procurement Information and 

Control System [PIGS) to our 

regional procurement offices. This 

comprehensive, automated tracking 

and reporting system for 

commercially procured printing jobs 

was installed in the St. Louis, 

Chicago, and Dallas offices in May 

1982, and substantial progress has 

been made toward implementing 

PIGS in the 10 remaining offices. 

PIGS is expected to be operational in 

all regional offices by the second 

quarter of fiscal year 1983. 
GPO Information Dissemination 

Developments 

The major responsibilities of the 

Assistant Public Printer (Information 

Dissemination/Superintendent of 

Documents) continue to be the sale 

of Government publications; the 

compilation of catalogs and indexes 

of Government publications; the 

distribution of Government 

publications to depository libraries; 

distribution of publications as 

required by particular statutes; and 

reimbursable mailings. 

Funding for these programs in 

fiscal year 1982 included $55 million 

in revenue from the sale of 

publications, $19.8 million from the 

salaries and expenses appropriation, 

and almost $7 million in 

reimbursements from other agencies 

for distribution services. 

In an effort to increase public 

access to Government information, 

the Public Printer appointed a "blue 

ribbon" task force to study and 

make recommendations on the 

pricing and distribution of 

Government documents. The 

Assistant Public Printer (Information 

Dissemination/Superintendent of 

Documents) chairs the task force 

which includes representatives from 

the Joint Committee on Printing, 

customer agencies, and various 

areas within the GPO. A report of 

their recommendations is expected 

to be completed by March 1983. 

The distribution of all 

publications, except for the 

depository library program, was 

consolidated in the Laurel, Md., 

mail-order warehouse facility. This 

move permitted the release of two 

warehouses containing 146,000 

square feet and a reduction of 

$444,000 per year in rental costs. 

Staffing for Superintendent of 

Documents operations was reduced 

from 1,373 in fiscal year 1981 to 1,097 

in fiscal year 1982. Excluding the 97 

employees who received 

reassignment to other areas, there 

was a 13-percent decrease in 

personnel. 

Sales of Publications 

The sales program operates 

primarily by mail order, but 

publications are also distributed 

through 26 GPO bookstores 

nationwide and by consigned agents 

in other Federal agencies. The sales 

inventory contains about 16,000 

titles, including publications and 

subscriptions, a decrease of 5,000 

titles from 1981. 

In 1982, the sales program 

produced revenue of $55 million at a 

cost of $50.1 million in expenses, 

resulting in net income of $4.9 

million. This was achieved despite a 

15-percent decrease in subscription 

volume and a 28-percent decrease in 

publications ordered. 

The net income was attributed, in 

part, to the 10-percent price increase 

on all subscriptions and publications 

effective in the first quarter of fiscal 

year 1982, and to the change of all 

prices to current scale during the 

third quarter. In addition, general 

and administrative expenses were 

Net Income I (Loss) from 

Sales of Publications 

-5 

Dollars m Millions 

FY 81 

9.7 

4.9 

rY 82 

reduced by the hiring freeze, 

consolidation of functions, 

reorganization, and other 

management actions. 

During the year, GPO's new 

Director of Marketing concentrated 

much of his efforts on the documents 

sales program. The Marketing 

Department developed two new 

promotional publications to improve 

public access to Government 

publications. "U.S. Government 

Books," aimed at the general public, 

is a quarterly catalog of almost 1,000 

popular books, pamphlets, maps and 

posters. Each entry is annotated and 

many are illustrated. "New Books," 

a plain, unannotated listing of all 

publications placed on sale during 

the preceding 2 months, was created 

to serve the professional/technical 

community. "Selected U.S. 

Government Publications," which 

had been produced at a deficit, was 

discontinued with the 

August/September 1982 issue. 

Other marketing activities 

included an experiment with paidspace advertising, a public service 

announcement campaign, and 

establishment of liaison with issuing 

agencies. The marketing staff also 

inaugurated an informal bulletin, 

"Marketing Moves," to facilitate the 

exchange of ideas between GPO and 

issuing agencies for improved 

publications and more effective 

marketing. 

Statistics for bookstore operations 

in 1982 showed mixed results. The 

number of customers served was 

15 
down over 18 percent to 366,000. 

Sales revenue for the 26 bookstores 

was up 1.3 percent to $7 million. 

The consigned sales agent 

program includes more than 100 

consigned agents in other 

Government agencies who sell 

certain publications on behalf of 

GPO. Consigned agent sales of $2.5 

million reflect a 57-percent increase 

over 1981. A new agent was 

established in Paris, France, under 

the sponsorship of the United States 

Information Agency. 

Distribution to Depository 

Libraries 

At the end of fiscal year 1982, 

there were 1,367 libraries serving as 

depositories and thus required by 

law to make Government 

publications available for the free 

use of the public. Unfortunately, the 

general public has been relatively 

unaware of the variety of materials 

available at these libraries. The 

GPO Marketing Department 

produced a colorful brochure to 

publicize the depository library 

program and has plans for public 

service announcements to advertise 

the program's existence. 

During 1982, the Office continued 

to convert publications for the 

depository library program to 

microfiche whenever practicable. 

This lowers considerably the 

printing and binding costs of these 

publications and it helps alleviate 

the serious space problems in many 

depository libraries. In 1982, 66 

16 

percent of the publications 

distributed to depositories were in 

microfiche format, compared to only 

46 percent in 1981. 

Cataloging and Indexing of 

Publications 

The Superintendent of Documents 

indexes all U.S. Government 

documents and prepares the 

"Monthly Catalog," which is a 

comprehensive listing of those 

documents. One of the primary 

achievements of the program this 

year was the more timely production 

of the "Monthly Catalog." At the 

beginning of the fiscal year the 

catalog was 5 months out of date, 

but by the end of the year the delay 

had been reduced to less than a 

month. 

During the year, an outside 

contractor assisted the Library and 

Statutory Distribution Service in 

cataloging documents and helped to 

reduce the backlog of uncataloged 

documents from 15,555 to 8,560. In 

addition, other Federal agencies 

were encouraged to include the 

Superintendent of Documents 

classification number in their 

reference publications. 

An agreement between GPO and 

the Geography and Map Division of 

the Library of Congress resulted in 

the Library accepting all of GPO's 

"Anglo-American Cataloging Rules." 

GPO also joined the National 

Audiovisual Center and the Library 

of Congress in an effort to catalog 

Federal audiovisual material. 

Statutory Distribution and 

Reimbursable Mailing 

This year alone, the Documents 

Sales Service distributed 17 million 

copies of free Government 

publications in accordance with 

statutory requirements. It also 

received and mailed over 25 million 

publications for other Government 

agencies and received almost $7 

million in reimbursement for the 

service. 

The largest reimbursable program 

is for GSA's Consumer Information 

Program, which GPO processes 

through its facility in Pueblo, Colo. 

In 1982, just under 14 million free 

and paid consumer publications 

were distributed through this facility. 

The International Exchange 

Service Program (IES), pursuant to 

international treaty, provides for the 

dissemination of United States 

Government publications to certain 

libraries in foreign countries. The 

Library of Congress administers the 

program, and GPO distributes the 

publications. There were two major 

changes to the program during the 

fiscal year. Congress amended Title 

44 of the United States Code to 

require that publishing agencies 

fund the printing and binding costs 

for allIES publications and that they 

reimburse the Superintendent of 

Documents for distribution charges. 

Approximately 90 percent of all IES 

publications were converted to 

microfiche format, resulting in a 

significant reduction in the cost of 

the program. 
Appendixes 

B-204646 

COMPTROLLER GENERAL OF THE UNITED STATES 

WASHINGTON D.C. 20548 

January 28, 1983 

The Honorable Danford L. Sawyer, Jr. 

U.S. Government Printing Office 

Dear Mr. Sawyer: 

We have examined the consolidated balance sheets of the 

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

1981, 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 28, 1983, 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, 1982, and 1981, and theresults 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. 

~'//"U Comptroller General 

of the United States 

GAO/AFMD-83-50 

19 
!;.;) 

0 

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 

$ 

U.S. GOVERNHENT PRINTING OFFICE 

CONSOLIDATED BALANCE SHEET 

AS OF SEPTEHBER 30, 1982 AND 1981 (NOTES 1 and 2) 

(IN THOUSANDS OF DOLLARS) 

1982 

738 

51,470 

77,473 

182,037 

12,534 

19' 726 

343,978 

17,594 

84,280 

101,874 

47,490 

54,384 

$ 

1981 

1, 099 

2 2' 69 2 

82,618 

199,418 

16,858 19,121 

341,806 

9,0S5 

79,930 

8 9, 015 

45,120 43,895 

LIABILITIES AND INVESTMENT 

Current Liabilities: 

Accounts payable (NO'iE 6) 

Advances from customers (NOTE 7) Accrued salaries and wages 

Savings bonds and taxes withheld 

Total Current Liabilities 

Other Liabilities: 

Accrued annual leave 

Total Liabilities 

Investment of U.S. Government: 

Appropriations obligated but unexpended 

(SCHEDULE 1) 

Revolving fund: 

Contributed capital (NOTE 3) 

Retained earnings 

Total Revolving Fund 

Total Investment 

$398,362 $l_85, 701 Total Liabilities and Investment 

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

...... 

Revenue: 

Printing & Binding 

Sales of Publications 

Appropriation 

Reimbursements 

To tal Revenue 

Expenses: 

Publications sold 

Unsaleable publications 

Personnel camp. & benefits 

Transportation 

Rents, comm. & utils. 

Printing & reproduction 

Other services 

Supplies & materials 

Depreciation 

Total Expenses 

Net Income/(Loss) 

Retained Earnings at Start 

of Year 

U. S. GOVERNHENT PRINTING OFFICE 

CONSOLIDATED STATEMENT OF REVENUE AND EXPENSE BY FUNCTION AND RETAINED EARNINGS 

FISCAL YEAR 1982 AND 1981 (NOiES 1 AND 2) 

(IN THOUSANDS OF DOLLARS) 

Plant To tal Printing Supt. of Documents 

Printing Procured Regional and Binding Sale of S&E 

Operations Printing Printing Ope rat ions Publications Programs Eliminations 

$184,193 $437,498 $13,216 $6 34, 907 --- --- ($26,702) 

--- --- --- --- $55,001 --- ---

--- --- --- --- --- $19,808 ( 1, 26 7) 

--- --- --- --- --- ~ --- --- ---

$184,193 3437,498 $13,216 $634,907 $55,001 $26,762 ($27 ,969) 

--- --- --- --- 315,189 --- ---

--- --- --- --- 3,607 --- ---

$129,571 $ 16,045 $ 8, 7 44 $154,360 16,915 $ 9,682 ( 1, 6 6 8) 

519 2,516 98 3,133 25 2 389 ---

8,220 1,234 1,3 71 10,825 10,190 4, 7 40 ---

--- 412,653 --- 412,653 630 9, 215 ( 25,034) 

2,429 592 205 3,226 2,4 73 1,866 ( 1,267) 

4 2, 79 2 538 3,550 46,88 0 67 6 763 ---

4,153 260 218 4, 631 138 107 --- ---

$187,684 $433,838 $14,186 $635,708 $50,070 $26,762 ($27 ,969) 

($ 3 '4 91) $ 3,660 ($ ~) ($ 801) $~ Retained Earnings at End of Year 

The accompanying notes are an integral part of these financial statements. 
22 

U.S. GOVERNMENT PRINTING OFFICE 

CONSOLIDATED STATEMENT OF CHANGES IN FINANCIAL POSITION 

YEARS ENDED SEPTEMBER 30, 1982 AND 1981 (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 

Total Funds Provided 

Funds Applied: 

Purchase of fixed assets 

Refunds to U.S. Treasury 

Decrease in contributed capital 

Total Funds Applied 

Increase in l<orking Capital 

1'!82 

$ 4,130 

4,876 

416 

9,422 

240 

27,9 38 

4,600 

748 

42,948 

16,0 20 

15,340 

380 

31,740 

$11,208 

CHANGES IN WORKING CAPITAL 

Current Assets: 

Cash: 

On-hand and in-transit 

Revolving fund 

Appropriations 

Accounts receivable 

Publications for sale 

Paper, materials and supplies 

Current Liabilities: 

Accounts payable 

Advances from customers 

Accrued salaries and wages 

Savings bonds and taxes withheld 

Increase in Working Capital 

1982 

( $ 361) 

28,778 

5, 14 5) 

17,381) 

4,324) 

605 

12,714 

( l, 96 5) 

( l, 3 88) 

( ~) 

$11.2q_~ 

1981 

$ 1,460 

4,410 

545 

6,415 

49 

19,667 

73 

26,204 

7,853 

1,381 

545 

9 779 

$16,425 

1981 

( $ 868) 

9,044 

36,437 

14,117) 

9, 680) 

4, 25 6) 

2,108 

1,997) 

2'!3) 

47 

$16,42~ 

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

c.:> 

U.S. GOVERNMENT PRINTING OFFICE 

STATUS OF APPROPRIATED FUNDS 

FISCAL YEARS ENDED SEPTEMBER 30, 1982 and 1981 (NOTES 1 and 2) 

(IN THOUSANDS OF DOLLARS) 

Printing Salaries 

Co ng res s i o na 1 and and 

Printing and Binding Binding Expenses Other 

Unexpended Appropriations at 

Beginning of Year 

Funds Provided: 

Appropriations 

Reimbursements 

Other 

Total Funds Provided 

Funds Applied: 

Amounts transferred to the revolving fund for: 

Printing and Binding(Schedule 2) 

Congressional Record Handling 

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 

$ 44,269 

84,843 

129,112 

63,605 

15,000 

78,605 

$ 50 507 

$ 7,572 

17,888 

25,460 

14,241 

14,241 

$ 11,219 

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

$ 8,892 

27,120 

6,954 

342 

43,308 

1,198 

8,165 

14,387 

3,012 

300 

27,062 

$ 16,246 

$ 4,640 

4,640 

---

------

---

4,600 

40 

4,640 

$ ---

T

$ 

1

2

12

$ 
24 

U.S. GOVERNMENT PRINTING OFFICE 

TRANSFERS TO REVOLVING FUND FROM 

PRINTING AND BINDING APPROPRIATIONS 

Schedule 2 

FISCAL YEARS ENDED SEPTEMBER 30, 1982 AND 1981 (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 

Weekly Compilation of Presidential Documents 

Public Papers of the President 

Congressional Record Daily 

Congressional Record Index 

Congressional Record Bi-Weekly 

Congressional Record Bound 

Total Transfers 

1982 

$20,730 

8,267 

5,826 

6,410 

3,879 

1,918 

i,315 

2,613 

1,054 

1,654 

109 

5,311 

109 

77 

123 

13,093 

817 

465 

3,076 

$77,846 

1981 

$20,010 

8,662 

7,025 

5,530 

7,025 

1,901 

1,444 

3,915 

763 

2,080 

127 

5,548 

142 

521 

(43) 

10,760 

434 

(14) 

2,767 

i78,597 

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, 1932 AND SEPTEMBER 30, 1981 

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. The 

Fiscal Year 1981 amounts have been restated to conform to Fiscal Year 

1982 statement presentation. General and administrative expenses are 

included in the appropriate object class. 

Basis of Accounting - Assets, liabilities, revenue and expenses are 

recognized on the accrual basis of accounting following generally 

accepted accounting principles. 

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 la" 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. 

25 
26 

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

Various inventory valuation methods are used to determine the cost of 

different inventories: 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 total $15,905,638 

in 1982. Retirements are removed from the accounts. 

Pensions - The Government Printing Office employees are covered by the 

Civil Service Retirement and Disability Fund. Consequently, GPO has the 

responsibility for withholding 7 percent of each employee's salary and 

for contributing a matching amount to the plan. GPO's matching amounts 

were $11,327,797 and $10,177,589 in 1982 and 1981, respectively. 

(3) ACCOUNTS RECEIVABLE 

Accounts receivable as of September 30, 1982 and 1981, is comprised of 

the following: 

Accounts Receivable 

Billed to Government 

Agencies 

Unbilled completed work 

Unbilled work in process 

Other 

Totals 

1982 

$ 27,492,736 

55,238,241 

98,433,367 

872,765 

$182,037' 109 

$ 25,466,019 

57,729,754 

llS, 788,057 

434,083 

$199,417,913 

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 $2,570,777 and $7,420,792 for 

Fiscal Years 1982 and 1981, respectively. For 1982 and 1981, paper, 

materials and supplies are comprised of $12,860,295 and $12,129,461 for 

paper, and $6,865,127 and $6,991,561 for materials and supplies, 

respectively. 

The paper inventory valuation method was changed in Fiscal Year 1981 

from standard cost to first-in, first-out. The effect of the change was 

not material. 
(5) PROPERTY, PLANT, AND EQUIPMENT 

Property, plant, and equipment as of September 30, 1982 and 1981 is as 

follows: 

1982 1981 

Acquisition Accumulated Net Net 

Value Depreciation Book Value Book Value 

Land $ 8 '93 8' 32 6 $ 8,938,326 $ 429,314 

Buildings 8,655,859 $ 7,978,213 6 77,6 46 776,455 

Building improvements 30,239,569 11,701,935 18,537,634 17,8':!9,403 

Plant machinery and 

equipment 48,77 5, 962 26' 011' 2 20 22,764,742 22,077' 695 

Office machinery and 

equipment 3,344,972 1,2 38,7 50 2,106,222 2,424, 455 

Furniture and fixtures 284,635 133,044 151,591 149,793 

Motor vehicles 662,111 426,848 235,263 137' 596 

Capital improvements 

in progress 973,047 973,047 

Totals $101,874,481 $ 47,490,010 $54,384,4 71 $43,894, 7_11 

Purchases of land, equipment, and other property for Fiscal Years 1982 and 

1981 were $16,020,307 and $7,853,905, respectively. Land adjacent to the 

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

1982. Acquisition value includes $5,175,724 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 1982 and 1981 

was $4,876,000 and $4,410,000, 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, 1982 and 1981 is comprised of the 

following: 

Accounts Payable 

Commercial printing 

Other 

Totals 

1982 

$52,152,145 

.. 7,752,785 

$~4,930 

1981 

$ 64,982,612 

... 7,636,937 

$ 72,619,549 

Accounts payable for commercial printing are recorded on the constructive 

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

are rendered or when the goods are received. 

27 
28 

(7) ADVANCES FROM CUSTOMERS 

Advances from customers as of September 30, 1982 and 1981 are comprised of the 

following: 

Advances 

Advance billings to customer agencies 

for printing services 

Customer deposits for publications 

Subscriptions 

UndPlivered publication orders 

Totals 

1982 

$ 3,035, 561 

6,971,533 

15,091 ,o 72 

1,612,084 

$26.710,250 

1981 

$ 3,183,325 

6,528,949 

13,880,709 

1,151,610 

$24,744,593 

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) CONTRIBUTED CAPITAL 

Contributed capital as of September 30, 1982 and 1981 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 

1982 

$ 12,900,000 

62,600,000 

33,807,127 

1,330,512 

1,106,960 

$111,7 44,5 99 

1981 

$ 12,900,000 

58,000,000 

33,80 7,127 

1,611,693 

1,205,768 

$107,524,588 
DATE 02/21/84 u. ~. GOVE:RNMENl PK !NT lNG OFFICE 

SALES 0~ PUBLICATION REVOLVING FUND 

CO~PARATIVE STATEMENl OF REVENUE ANU EXPtNSE 

FOR F• -,L YEAk. 1'183 

I I OUSANUS ) 

OCT NOV DEC JAN FEB MAR APR MAY JUN JUL 

1982 1982 1982 1983 1983 1983 19t>3 1983 1983 1983 

REVENUE 

------

SALES 

CENTRAL 4188 4553 2-J-1-2 3882 4327 4459 3612 4161 3918 3099 

BOOKSTORES 538 539 488 658 626 819 688 718 bOO 555 

DISTRIBUTION CENlERS 74 81 5U 77 73 b1 108 133 103 76 

AGENTS 179 182 l~b 165 148 133 203 176 164 220 

LOW PRICE PUflS 

OTHER IU:VENUt: 

----- ----- ----- ------ ------ ----- ----- ------ ----- ----- -

TOTAL REVENUt 4979 5355 3654 4782 5174 5498 4611 51b8 4785 3950 

OPERATING EXPENSES 

------------------

COST OF PUBS SOLD 921 1121 -, 'j9 1407 650 6b0 1491 1461 1264 375 

UNSAL. PUBLICATIONS -20 66 Y20 129 90 196 281 2.40 492 487 

POSTAGE EXPENSE 554 537 560 576 582. 705 681 583 b23 555 

------ ----- ----- ---- ----- ---- ----- ----- --- ---- -

TOTAL OPERATING EXP. 1455 1724 1439 2112 132~ 1~1 2459 2284 2379 1417 

----- ----- ---- ----- -- ---- ----- ---- ----- ---- -

GROSS MARGIN 3524 3631 2215 2670 3, 3917 2152 2904 2406 2533 

----------

G&A EXPENSF.S 

----------

PERSONNEL COi1P 1089 lO'JO 1113 1037 971 1141 10b3 1089 1086 988 

PERSONNEL BE~EFIT~ 101 107 llO 116 111 128 111 131 122 12~ 

TRAVEL 1 2 2 1 1 4 4 5 3 3 

TRANSPORT A liON b 24 9 3b 1'> ;2.5 25 31 33 10 

RENT. COMM UTIL. 198 207 192 175 94 198 170 204 190 172 

PRINT & REPRO. 28 l:lb 35 25 28 37 147 11 75 1b6 

OTHER SERVICES 18 33 50 25 32 105 183 129 46 -251 

MATERIALS & SUPPLIES 19 22 36 2b 23 44 26 26 41 

PAPER ENVELOPES 9 5'J 15 4 22 2 -1 30 

DEPRECIATION 7 {j 8 8 8 7 23 1 8 8 

COST ALLOCATIONS 503 620 695 b24 648 700 528 b91 7o1 905 

----- ----- ------ ------ ------ --- ------ ------ ------ ---- -

TOTAL G&A EX~ENSES 1979 2l58 2265 2077 1957 23'Jl 2306 2383 l354 2165 

NET INCOME I -l 1545 1373 -so 593 1895 1526 -154 521 5l 368 

. . . . . . . . . . . . . . . . . . . ..... . ..... . ..... . ..... . ..... . . . . . . ...... . 
OATE ll/18/133 

Rf:VENUE 

u. ~. l;UIIERNMI:NT PtUI'ITlNG OFF1Ct: ~AL~~ UE PUoLl~TION R~ING fUNu 

COMf'ARATIV~ STAI!:Md~T Ul- K.!:VENUi: ~NO t:.>.Ptl'iSE ~OR ~ISLAL YEA~hZ I IN - uO:.ANuS ) 

OCT NOll ui:C JAi. ft:B MAK Af'R MAY JUN 

l___Ci_b_l 1'<81 1'181 14bL 191::!2 l9!lL 1982 l':lbL 191:12. 

JUL Au

l98L. 198

CENTRAL .;)011 3902 .H31 jQ98 .;)731 .;)<J37 3930 j2_88 3339 4't?£ 4

BOOK.~T(]RES 684 656 711 714 o:>~ 1166 672 921 761 41 

DISTRIBUTION Cd,lt:RS 1o!) 171 <:?j 1d6 2£0 168 141 '12. 1l't 110 

AGENTS B 1L__ __ B_ 7 5 -4 _bO 478 271 

LOW i>RICE t>UBS 

OTI"IER REVEIIIllt' 

_ ______ __________

TOTAL RE:II;:Nui: 1&1>0 4742 4-/06 .. 011 46};) :>276 413'i '+431 46'i2 ~Q__ ~ 

JPERATlNl; EXPC:NS!:S 

COST OF PUB~ ~OL(J 1030 1314 1303 &40 1129 1~51 1234 11'12 1270 122.5 

.UNSAlo PUBLlkATIONS 5:>6 b3l 698_ J..I.~ _ __Q

POSTAGE EXP!::N~l: o98 781 664 596 589 490 556 560 628 539 

TOTAL i.lt'ERATINi.> tAP. 17<: b 20'i5 1967 1436 171o 1ts41 23't6 25o3 2596 (.9~0 [

-- --

GR.O SS MA,{G IN .::13L 2647 2.739 .:::>75 28" j435 2393 11:l48 2096 194-4 2

bi:.A !:XPENSES Pt:R~ONNtL CQ11P 12'7<: 11!:>9 llt>4 1006 107b 1213 ll4't 101b 1033 100o 

PERSONNEL BE~EI-115 119 113 ll8 111 104 119 113 '1'1 104 10~ 

TKANSPOIHA T!OI\ 21 3:> 2.9 t.5 24 ~5 -l::l '+l 2'7 d 

ReNT. LOMM !. UliL. ____l_ti_y 1d<t 190 .::0_1____;.::.2;>_ __ 52'L__ 226 _2~!>__ 221__ .::28 

PRINT & REPRU. 11<:: 'ttl 45 52 9'1 9tl 16 j.;) ~4 <:6 

OTHER St:RV ICE5 2't 7 272 20l___~-- 2.33 2'+7 192 ___j_l_l _270 2~.5 

MATERIAL~ f. $Ui"t'LltS 2o 47 25 dl 22 49 :>'+ 2c 1'1 jt! 

---~R & ENVEL.Jt>E~ .;)o 5 12 7 42 8 4 14 3 

0Et'REClATION 3 .;) 6 4 '+ 4 4 .;) .;) 3 

COST ALL0CATIUNS ---~1 21;. 1bJ 2o9 2.~3 £2-4 244 <:t.4 162 2£o 

TOTAL G&A EXPEN~t:S 238 7 2082 1997 20.;)8 2071 2562 1970 2001 189b 1o'14 1

NET IN<.0>'4E 

1-l .• :~~; ••• ~?~ ·--~~~ ... ::~ ·--~~~ ·--~~; ... 7~~ .. :~~: ... ~?~ .... :~ ... 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

- --~-- -- -·-··-·------·· -----------~ -----~--~--~~~--~------

---~--- 
DATE CJI+/21t/8'+ 

ocr 

19tH 

R. tiiEN\Jt 

-----

PLANT OPERATIONS l201to ~lNTlNG PROC. OPERS. 391b~ FiELD PRINTING OPER~. 1082 

MATERIAL HAND. OPERS. 3'+70 

OTHtR UPERS. 7At75 

lNT ER EXCHANGE 

-----

TOTAL RE'IE:Nllt b32~b EXf>ENSES PER~ONNEL COHPEN~A. l'+lOb 1-'EK~ONNI:L ~ENEHTS 1595 

lRAVE:L 33 

TH.ANSPOR TAU 0~ 201 

KENT.COMM. & ~TIL. 253l 

PRINT & REPRO. 39922 

OTHER ~t:R~lCES 7't3 

MAlcRlAL & SUPI-'LlES 83o 

PAPER & E~VELOPt~ 2o55 

UEPRECIATION 378 

COST ALLOCATIONS 12.'t 

----

TOTAL E:XPE~~ES o3125 

---

NET lNCOHf: 111 

:::::: 

O. S. bUVtRNME:NT PRINT lNG OFFICE 

PRINTING AND &INOING kE~OLVlNG FUND 

COMPARATIVe STATEMENT OF I<.EVfNUt: ANJ t:XPt:NSE IH 06-Jt:CT CLASS 

NOll 

1981 

10o8o 

ltbOitO 

7bl 

'+2'+3 

't971 

----

bb101 

12950 

15b3 

29 

lt13 

2'+5b 

'+3859 

701 

li22 

371b 

31:11 

-23 

---

bbtlb1 

---

-1bo 

....... 

. . . . . . 

DEC .JAN 

1981 1962 

11097 95b0 

'+5105 33b24t 

ll55 9b4t 

3918 2bl2 

AtB<to 't929 

---- ----

bbZZ.:S 5loo9 

J.3808 1281:10 

170& 157b 

15 31 

't4t1 195 

2253 21tH 

't3191t 321:1'+£ 

b30 bltb 

5't2 b29 

3585 2272 

381 390 2~0 15 

---- ----

bbi:I01 53o57 

-- ---

-51i4 -19bli 

::::z: ::;::: 

FOR FISCAL Yt:AR 19&2 

I IN '~ANDS ) 

FE6 MAR APR MAY .JIJN 

191:12 1982 1982 1982 1982 

9l3b lit 700 11592 109bb l2524t 

25591 34tS33 357oi 324tb9 31l923 

10b9 1ZI:I3 ll::fb 1111 10b9 

3095 4t880 4t3Z7 3b77 3751 

't708 505'+ 507b 't799 <t575 

---- --- -- ---- --

't3b01 b0510 57912 5~01:12 b0842 

12507 14tl22 13010 l4t285 1329o 

151l lb98 lb3b 15~2 lbZ9 

lo ~ 34t 't8 34t 

21H 381 zoo 359 3<tZ 

231tb 2299 2082 2189 2162 

2<t701 32939 31tb4tl .3ll1b 37285 b'+~'- 705 510 bbO 592 

7 "IS... 70!0 n9 915 

lbt. 't't25 3tH).2 3l't3 3302 

.:>91 ~7 3'+9 353 350 

8't -31 195 20o 69 

----- -- ---- -- ---

At592 3 57o72 57179 5<t730 59976 

---- --- ---- -- ----

-232.2 2838 733 -1b4t8 8bb 

:::::: :::::1 :::::: :::::: :;::.'' 

.JuL 

1982 

11157 

3tso82 

1017 

35:&.4

lt71tb 

---

!>9llb 

l3521 

1578 

20 

38't 

2073 

37220 

58o 

b94t 

3..04t 

.3-ttl 

71 

--

59899 

--

-783 

':''':