I 

Administrative General 

Law Judge Counsel 

Customer Services 

Congressional Departmental 

Printing Account 

Management Representative 

Division Division 

Institute for 

Federal Typography 

Printing and and Design Division Publishing 

Inspector 

General 

I 

U.S. Government Printing Office 

(as of September 30, 1994) 

Public Printer 

····•··················· 

Deputy Public Printer* 

Equal Employment IRM Policy 

Opportunity and 

Labor/Employee Coordination 

Relations Staff Staff 

Office of 

Budget 

I 

Office of Administration Procurement Services Production Services 

I I I 

Occupational Materials Printing Engineering Health and Production Management Procurement Service Environmental Service Department Department Services 

Office of Quality 

Office of the Information Control and 

Comptroller Resources Technical Management Department 

Office of Office of 

Planning Personnel 

Security 

and Support 

Services 

*OIRM designated senior official (DSO). 

Co

Le

P
UNITED STATES 

GOVERNMENT 

PRINTING OFFICE 

1994 ANNUAL REPORT 
PRODUCTION AND 

DISTRIBUTION NOTES 

This publication was printed in vegetable ink on alkaline recycled paper. 

Printed copies have been distributed to approximately I ,400 Federal depository libraries nationwide where 

they are available for the free use of the 

public. Contact GPO's Library Programs 

Service at (202) 512-1119 to find the 

Federal depository library nearest you. 

Printed copies are also available 

on request without charge from GPO's 

Office of Congressional, Legislative, 

and Public Affairs at (202) 512-1991. 

The electronic text of this publication is available free of charge from 

GPO's Federal Bulletin Board. Telnet to: 

fedbbs.access.gpo.gov, or dial-in 

(202) 512-1387. From the main menu, 

type: s annual report <enter>. 
Public Printer's Message .............................. l 

Financial Highlights .................................. 3 

Printing for Congress ................................ l 0 

Printing for Federal Agencies ......................... 20 

Electronic Information Dissemination . . . . . . . . . . . . ..... 25 

Printing Papers and Inks ............................. 27 

Superintendent of Documents ........................ 30 

Administrative Operations ............................ 37 

Financial Statements ............................... .40 

Consolidated Financial Statements . . . . . . . . . . . ... .43 

Notes to Consolidated Financial Statements ......... .48 

Supplemental Schedules . . . . . . . . . . . . . . . . . . . . ...... 60 
e usually think the information products of 

the Government Printing Office (GPO)-

regulations, reports, and 

used only by researchers, 

lobbyists, and big business. But the 

truth is they are just as much by 

everyday in all walks of life, 

and often for purposes that are compellingly human. 

Not long ago, information 

tributed by GPO to 

libraries, where it is available of 

charge to public users, had a dramatic 

impact on the life of a 2-year-old 

child. child's father had kidnapped him from his home in California and taken him to Iraq. His mother, 

who sought information on how to 

locate abducted children overseas, 

was referred to the nearby depository 

library in Arcadia by local officials. 

Using the library's depository 

collection, the child's mother identified names and of Iraqi 

officials. She used the State 

ment's International Parental Child 

Abduction document, which 

information on abductions abroad, 

role of U.S. authorities, and a 

step-by-step guide for conducting a 

search. She also made photocopies 

of useful forms, such as the State Department's "Application for Assistance 

Under Hague Convention on 

Child Abduction." With this information, the young mother was able to locate and ultimately recover her son. 

The free access to information provided through depository libraries has 

helped many Americans in a wide variety of ways: to find a job, start a small 

business, plan a trip abroad, become a 

U.S. citizen. obtain educational opportunities, improve health care. and 

more. With nearly 1,400 depository 

braries nationwide, GPO's Depository 

Library Program serves millions of 

people week. Along with our 

Program, which distributes millions of low cost publications annually, the Depository Library Program is 

one of the most important parts of 

GPO's commitment to keep the American public informed. 

For many years, GPO that 

commitment by producing and distributing printed publications. With 

the advent of the information superhighway, however, we expanded public access to Government information 

electronically. In 1994, we inaugurated 

our GPO Access online interactive 

Using the Internet, GPO Access links the public with online 

Congressional Record, Federal 

ter. congressional bills, Accounting Office reports, the U.S. 

Code, and other important information resources. 

As required by law, we offer sales 

subscriptions to GPO Access at the 

incremental cost of dissemination. 

GPO Access is free of however, 

to depository library users, including 

users in the libraries themselves as 

well as those who are electronically 

linked to the libraries through 

gateways operating around the 

dock, every day. To more than 

500 depository libraries are linked 

with GPO and more than 

20 public gateways are open in 18 

states the District of Columbia. 

We now provide a direct electronic 

link to the various gateways via 

GPO's home page on the World 

Wide Web, which can reached at 

http://www.access.gpo.gov. 

response to GPO Access has 

been overwhelmingly positive. At this 

writing more than 3.2 million documents have been downloaded via the 

service, the monthly rate of 

downloads-currently about 750,000, 

or nearly 20 documents every minute 

of the day-continues to grow. In December !994, GPO Access won the 

Federal Technology Leadership Award 

in a competition sponsored by Government Executive magazine and the 

Management and Budget. 

GPO Access also won the 1995 James 

Madison Award from the Coalition on 

Government Information for promoting improved public access to Government information. 

GPO Access builds on other successful electronic efforts undertaken by 

GPO. Since 1988, GPO has been a leading Government producer CD-ROM. 

In J 992, we the annual award 

of the Special Interest Group for CDROM Applications and Technology 

(S!GCAT). the largest CD-ROM user 

group in the world. The following year, 

the General Accounting Office cited 

our CD-ROM program as one of the 

most cost-effective in the Government, 

specifically noting that GPO's CD-ROM 

products are among the least expensive for users. Today, with over 180 

titles in CD-ROM, this technology is a 

standard product line at GPO. 

As a result, GPO is widely recognized today as a major producer of 

electronic information products. Yet 

printing remains our middle name, 
and it continues to represent the 

largest service we provide. In 1994, we 

produced or procured approximately 

262,000 printing orders for Congress 

and other agencies in the legislative, 

executive, and judicial branches, a rate 

of nearly I ,200 every workday. Threequarters of this work, valued at approximately $527 million, was procured by 

GPO from the private sector printing 

industry. GPO's Printing Procurement 

Program generated jobs and tax revenues throughout the printing industry 

while ensuring the Government's printing needs were obtained at the lowest 

possible cost to taxpayers. 

The balance of GPO's work-pri· 

marily congressional printing jobs, 

Federal Register publications, and 

U.S. passports and postal cards-is 

produced inhouse in our central plant 

in Washington, DC. Unlike other Government printing which is considered 

commercially procurable, these core 

Government printing jobs have special requirements for timeliness and 

control. Congressional work alone, 

including the daily Congressional 

Record, bills, resolutions, amendments, reports, and hearings, totaled 

nearly 2.4 billion copy pages in 1994. 

All of this work was produced in accordance with the strict time schedules established by Congress for the 

conduct of legislative business, and in 

direct cooperation with the leadership 

offices in both Houses. 

Printing modernization occupied 

much of our attention in 1994, as we 

incorporated new technologies into 

GPO's operations to improve service 

and reduce costs. For example, the 

Secretary of the Senate and GPO 

initiated a print-on-demand project 

utilizing a networked copier system to 

reduce the storage of printed documents. Instead of printing large volumes of documents on the initial 

press run, additional copies can be 

called up on the system, which is located in the Senate Document Room, 

and printed out as needed. We are 

using print-on-demand technology in 

our main plant with great success and 

are looking forward to working with 

the House of Representatives on a 

similar initiative. This technology has 

the potential for achieving substantial 

savings and improving customer infor· 

mation options in both GPO's print 

production and documents dissemination programs. 

Despite advances made in technology utilization, a declining volume 

of work coupled with a printing price 

structure that has remained unchanged since 1990 continued to 

overshadow GPO's financial results in 

1994. Revenues decreased by $13.5 

million to $803.1 million. Expenses 

declined also, but by a lesser amount 

($5.8 million to $824.9 million). The 

result was an under-recovery of cost 

of $21.8 million for the year. However, 

we were able to sustain the under-recovery out of retained earnings with 

no additional financial assistance. 

Only part of the under-recovery 

was attributable to an operating loss. 

Nearly 40 percent. or $8.7 million, was 

due to payments GPO made in the 

first quarter of the fiscal year pursuant 

to a retirement incentive program authorized by Congress in the Legislative Appropriations Act of 1995. The 

program resulted in the separation of 

357 employees, with annual salaries 

totaling $17.5 million, and will generate substantial savings for GPO in 

coming years. The direct operating 

under-recovery for the year, $13.1 

million, was 7 percent less than the 

under-recovery of $14.1 million experienced in 1993. 

Restoring GPO's financial condition to full cost recovery was a primary 

concern for both GPO management 

and the Joint Committee on Printing 

(JCP) in 1994. In May, the JCP passed a 

resolution directing GPO, in the 

fourth quarter of FY 1994 and for all of 

FY 1995, to meet its obligations from 

revenues collected with no increase in 

prices. Despite the overall under-recovery for the year, we fulfilled the 

obligation to break even in the fourth 

quarter. Actions continued in 1995 to 

reduce expenses, including no wage 

increases, downsizing the workforce 

through managed attrition, increasing 

the utilization of cost-saving technologies, discontinuing selected regional operations, and consolidating 

functions. By the end of 1994 GPO 

had its smallest staffing complement 

in the post-World War II era, a reduction made possible almost entirely by 

productivity gains from computerdriven technology implemented over 

the past several years. 

We are committed to changing 

GPO into a leaner, more efficient, 

high-tech agency, and to do so without jeopardizing the timely delivery of 

essential products and services ordered by Congress, Federal agencies, 

and the public We are beginning to 

improve GPO's financial condition 

without hindering our transformation 

into a value-added provider of Government information in a variety of 

formats, both print and electronic 

Compared to where we were even a 

year ago, we are now a major provider 

of online Government information not 

only as a retailer, but as a producer 

and wholesaler of electronic 

databases to other Government information providers, both public and private. GPO will continue to build on 

this ongoing transformation to maximize our responsibility under the law 

to keep America informed. 

MICHAEL F. DiMARIO 

Public Printer 

October 1995 
he public and 

documents chapters of 

Title 44 of the U.S. Code 

require GPO to fulfill the 

printing needs of the Federal Govern~ 

ment and distribute Government publications to the public ln addition, a 

1993 amendment to 44 requires 

GPO to provide a number of online 

dissemination and related services. 

GPO fulfills its printing 

bility by producing publications in· 

plant or procuring them from 

sector printers. GPO's printing 

tion and procurement activities are 

performed at a central office facility in 

Washington, DC, and by 6 

printing plants, 14 

ment offices, and 6 procurement facilities around the Nation. 

Publications distribution activities 

are overseen by GPO's Superintendent of Documents, and include 

of publications, distribution to deposand international exchange libraries, agency and statutory distribu~ 

tion, and the cataloging and indexing 

of Government documents. These activities are performed from centrally 

located operations in Washington, 

distribution centers in Laurel, 

MD, and Pueblo, CO; and from 23 

GPO bookstores nationwide. 

GPO FINANCES 

Revolving Fund 

All GPO activities are financed 

through a business-like revolving 

fund. The fund is used to pay all 

GPO's costs in performing congressional and agency printing, printing 

procurement, and distribution activities. It is reimbursed by payments 

from customer agencies, to the 

public, and transfers GPO's two 

annual appropriations, the Congressional Printing and Binding Appropriation and the Salaries and Expenses 

Appropriation of the Superintendent 

Documents. 

revolving fund is GPO's 

account with U.S. 

Treasury. GPO pays its expenses from 

this account either with a check or 

electronic fund is reimbursed when the Treasury Department 

makes an accounting entry that transmoney from agency appropriations accounts to the fund when agencies pay GPO invoices. This procedure 

also applies to the payment of transfrom the Congressional Printing 

Binding and Salaries and Expenses Appropriations, and to deposits of funds collected from 

to the public. 

Most executive branch 

use Treasury Department's electronic payment system known as 

OPAC, for Online Payment and Collecting System. Cash does not change 

hands when the Treasury Department 

processes these payments to GPO; 

Treasury simply makes a bookkeeping 

entry that reduces the customer 

agency's appropriation account and 

increases GPO's revolving fund account. However, the Department (DOD), which is one of GPO's 

major customers, is not on the 

OPAC system. As a GPO's 

accounts receivable from DOD were 

$23 million at the end 1994. GPO 

has working with DOD to expedite the payment of funds owed for 

work performed. 

GPO maintains a cash balance in 

the revolving fund that is used to pay 

all expenses. The cash balance fluctuates daily as payments are received 

agency reimbursements, customer payments, and transfers from 

our appropriations. 

Accrual Accounting System 

When GPO's 

revolving fund in 1954, it also required 

GPO to establish an accrual system of 

accounting for the fund. This requirement is in section 309 ofTitle 44, U.S.C. 

Under accrual method, finantransactions are recorded in the 

accounts when they occur regardless 

of when the payments are actually 

made. Revenue for plant printing operations is recognized when the work 

is performed. Revenue from printing 

procurement is recognized on the 

date the contract requirements are 

fulfilled. Revenue from distributing 

and selling publications is recognized 

when publications have been shipped 

or when services have performed. This differs from cash basis 

accounting which records transactions in the accounts when payments 

are made or received. 

A significant of accrual acis that if, as in the case of 

DOD, payments are not made to GPO 

on a timely basis, operating results 

(as reported in the financial statements) are not affected and GPO can 

still properly report all of its revenues, 

expenses, and net income. This was 

the intent of Congress when it required accrual accounting for GPO. 

GPO produces financial statements that have been approved as to 

their reliability by the Accounting Office (GAO) and its contractor, Arthur Andersen LLP. 
Retained 

acl GPO's retained 

S I 51.8 million; at 

were $130.1 million. 

and 

(in millions of dollars) 

1990 1991 1992 1993 1994 

purposes. The 

Printing and Binding 

Appropriation is to reimburse 

the revolving for costs incurred 

congressional work. 

Appropriation 

Documents 

printing in any year, 

volume can change due to circumstances beyond GPO's 

If 

(in millions of dollars) 

1990 1991 1992 1993 1994 
tion, GPO is required to distribute the 

publications and thereby incur the distribution cost. The volume of this work, 

and thus the rate of spending for the 

majority of the Salaries and Expenses 

Appropriation, is determined by the 

publishing activities of Federal agencies and Congress, not by GPO. 

Funding for the statutory distribution of publications, the distribution 

of publications to international libraries, and for cataloging and indexing publications is also spent at a rate 

determined by publishing activities 

external to GPO. GPO uses the funding provided by the Salaries and Expenses Appropriation primarily in a 

ministerial role to ensure that the distribution requirements established by 

law are fulfilled. Like the Congressional Printing and Binding Appropriation, the Salc;uies and Expenses Appropriation is not available for 

purposes other than those specifically 

required and authorized by Title 44. 

For FY 1994, the Congressional 

Printing and Binding Appropriation 

was $88.4 million. The Salaries and 

Expenses Appropriation of the 

Superintendent of Documents was 

$29.1 million. 

Annual Budget 

For 1994, the total operating expenses charged against GPO's budget 

(after intraprogram eliminations) were 

$824.9 million, including separation 

incentive payments of $8.7 million, 

compared with $830.7 million ill 1993. 

Appropriated funds from Congress 

provided a total of $99.5 million of 

this amount, or about 12 percent. All 

other GPO activities, including inplant 

printing, procured printing, sales of 

publications, agency distribution services, and all administrative support 

functions, were financed through the 

revolving fund by revenues generated 

by payments from agencies and sales 

to the public. 

The single largest component of 

GPO's annual expenses is procured 

printing. In 1994, the cost of procured 

printing totaled $469.4 million, or 

about 57 percent of total expenses 

(after intraprogram eliminations). 

The second largest component was 

personnel compensation and benefits. These components totaled 

$227.8 million in 1994, or about 28 

percent of all expenses. 

GPO PRICING 

Scale of Prices 

All GPO inplant printing, including 

congressional printing, is priced according to all-inclusive hourly rates. 

These rates combine the costs of 

labor, machine time, and overhead, 

which includes the costs of direct 

production support as well as general 

and administrative support costs, 

into standard rates for each production operation and class according 

to the kinds of work performed. The 

time spent on each operation and 

class is logged into the automated 

Production Reporting of Operations 

Budgeting and Expenditures (PROBE) 

system. Production rates are then 

applied to the PROBE data and added 

to materials costs to determine final 

job costs. 

Ordinarily, inplant rates in the 

Scale of Prices are adjusted periodically to ensure they are set at full 

cost-recovery levels. However, the 

Scale has not been adjusted since 

1990. A JCP resolution, enacted in 

1994 and applicable to the fourth 

quarter of FY 1994 and all of FY 1995, 

required GPO to finance all of its expenses out of existing revenue without raising prices. 

Procurement Surcharge 

Generally, procured work is billed 

at the contractor's cost of the procured job plus a 6 percent surcharge. 

However, there is a $10 minimum for 

small orders. The surcharge is applied 

up to a job cost of S I 00,000, after 

which the rate decreases to 3 percent, 

with a dollar maximum of $10,000. 

The surcharge covers all of the 

costs of contracting work, such as 

drafting specifications and bidding, 

awarding, and administering contracts, plus associated work, such 

as certifying the vouchers submitted 

by contractors and paying them, 

and billing the agencies for the work 

performed. Other services covered 

are the provision of legal advice to 

contracting officers and dispute 

resolution through GPO's Board of 

Contract Appeals 

Occasionally, a rush job through 

GPO's Printing Procurement Program 

may be billed a 9 percent surcharge 

for expedited work. In reality, however, 

few procured jobs are billed at 9 percent since most existing contracts are 

capable of handling expedited work 

on a routine basis. 

Sales Prices 

Under section 1708 of Title 44, 

publications offered for sale by the 

Superintendent of Documents are to 

be sold at "cost, as determined by the 

Public Printer, plus 50 percent." Costs 

include the cost of printing and binding, handling, and postage. The 50 

percent factor covers the costs of 

reprints, statutorily authorized 25-percent discounts to bookdealers and 

quantity purchasers, unsalable publications, and related expenses. The 

typical publication ranges in price 

from 50 cents to S 17, with the average 

price of about S II. This compares 

favorably with the average prices for 

similar books in the private sector 

bookdealing industry. Even at these 

low prices, the Sales Program has 

fully recovered its costs in every 

fiscal year since 1982. 
cost 

quired to their impact The combination of under-recovering rates 

with a workload 

is rtororrn 

ministrative Committee of 

to section 1506. An 

1990 1991 1992 1993 1994 

OF COSTS 

space, restrictions on travel 

and review 

GPO functions to ensure they are 

to mission 

GPO EMPLOYMENT 
Revenues 

(in millions of dollars) 

1 990 1991 1992 1993 1 994 

for FY 

a retirement 

incentive program conducted GPO 

in the first of 

reRevenue from proprinting was $526.8 million 

with in 1993. 

of 

revenue repreapproximately 74.5 of 

and binding revenue. 

the year, GPO received aptions consist of income 

the sale of retired fixed asGPO 
Regional Plant Printing Operations: 

Regional printing operations generated revenues of $5.3 million in 1994 

compared with $7.3 million in 1993. 

Expenses were $7.6 million compared 

with $8.5 million the previous year As 

a result, these operations sustained a 

combined under-recovery of $2.3 million compared with an under-recovery 

of S 1 .2 million in 1993. In May 1994, a 

satellite facility in Juneau, Alaska, was 

transferred to GPO from the General 

Services Administration (GSA). 

Printing Procurement Operations: 

Central office and regional printing 

procurement operations under-recovered their costs by $6.2 million in 1994 

compared with an under-recovery of 

$4.2 million in 1993. A highly competitive printing procurement market and 

reduced prices for paper depressed 

the cost of procured printing, which 

reduced the income from the procurement surcharge. Total revenues were 

$526.8 million compared with $530 

Net Income from Sales 

of Publications 

(in millions of dollars) 

1990 1991 1992 1993 1994 

million the previous year. Total expenses were $532.9 million compared 

with $534.2 million in 1993. 

Revenue from central office printing procurement activities was $322.4 

million compared with $326.5 million 

in 1993. Expenses, comprising primarily the cost of purchased printing, 

were $323 million compared with 

$324.7 million the previous year. 

These activities under-recovered their 

costs by $641,000 compared with net 

income of $1.7 million in 1993. 

Regional printing procurement 

revenues were $204.5 million compared with $203.5 million in 1993. Expenses increased to $210 million from 

$209.5 million the previous year. Regional printing procurement operations decreased the under-recovery of 

their costs to $5.5 million in 1994 

compared with an under-recovery of 

$5.9 million the previous year. 

Superintendent of 

Documents Operations 

Sales Program: The Sales Program 

generated net income of $6.2 million 

in 1994 compared with net income of 

$3.6 million in 1993. Sales revenue 

decreased to $81.9 million from $84. l 

million in I 993, due primarily to a decline in the number of customers. Expenses decreased to $75.7 million 

from $80.5 million the previous year. 

Revenue from sales of Government 

publications in electronic formats 

increased in !994, to S 1.5 million 

compared with $1.1 million in 1993. 

Bookstore revenue increased to $16.5 

million from $15.5 million in 1993. 

Agency Distribution Services: 

On behalf of certain Federal agencies. 

GPO distributes publications to 

recipients they designate and 

charges for the cost of services performed. In I 994, this program generated $5.6 mil!ion in revenue on 

$5.4 million in costs, yielding net income of $250,000. Net income in 1993 

was S 114,000. 

Salaries and Expenses Programs: 

Salaries and expenses associated with 

the operation of the Depository 

Library Program, the Statutory Distribution Program, the Cataloging and 

Indexing Program, and the International Exchange Program were $23.9 

million in 1994, compared with $26.2 

million in 1993. These costs were 

funded by the Salaries and Expenses 

Appropriation of the Superintendent 

of Documents. 

GPO Capital Expenditures 

Capital expenditures for all GPO 

operations and programs in 1994 were 

$17.3 million compared with $8 million 

in 1993. Major expenditures included 

construction for relocation of employees from leased space at Union 

Center Plaza in Washington, to the 

central office; the acquisition and installation of 3 new web offset presses 

for printing the Congressional Record 

and the Federal Register; an on-demand printing system; and additional 

equipment upgrades. 

CASH AND DEBT 

MANAGEMENT 

PERFORMANCE MEASURES 

Payment Performance 

In 1994, GPO continued its strong 

payment performance by taking 

prompt payment discounts when it 

was to the Government's advantage. 

GPO's total purchased printing expense for 1994 was $488.8 million 

after taking prompt payment discounts of $7.2 million. The ratio of 

discounts to net purchased printing 

was 1.47 percent This compares favorably with the goal for 1994 of a 1 .4 

percent prompt payment discount 

ratio. Discounts lost increased to 

$218,000 in 1994 from 8178,000 the 

previous year. 
Electronic Payments 

Since 1988, GPO has been using 

electronic funds transfer (EFT) for 

payments to commercial printing contractors. GPO expanded its use of EFT 

in 1989 to include payroll and savings 

allotments. The use of electronic payments results in a savings to GPO and 

the U.S. Treasury, since paper checks 

do not have to be produced and processed. Each month in 1994, GPO 

made approximately 22,500 EFT payments, or nearly 72 percent of all payments. This compares with 23,400 EFT 

payments per month, or 71 percent of 

all payments, in 1993. 

Federal Receivables 

In 1994, GPO billed Federal agencies $715.6 million for printing and 

binding services. Of this amount, 

S405.4 million, or 57 percent, was colected using the Treasury Department's 

Online Payment and Collection System (OPAC). The general rule is that 

the time allowed for payment by the 

selling terms should not be exceeded 

by more than I 0 or 15 days. GPO's receivables turnover-the number of 

days it takes to collect accounts receivable from customers-was 199 

times per year, or 2 days to collect, 

from civilian customer agencies. It 

was 4.9 times per year, or 75 days to 

collect, from DOD installations. 

The average monthly delinquent 

receivables in 1994 were $12.4 million, or 32 percent of the average outstanding receivables. DOD was GPO's 

largest delinquent account, with a 

monthly average delinquent receivable balance of S 11.5 million, or 93 

percent of all delinquent receivables. 

DOD was also GPO's largest delinquent customer in l 993. At the end of 

1994, DOD owed GPO $23 million. Of 

this amount, $6.5 million was between 31 and 60 days overdue; S3 million was between 61 and 90 days overdue; and S 13.5 million was more than 

90 days overdue. 

DOD's poor pay performance is a 

result of the Defense Printing Service 

(DPS) requiring that all GPO invoices 

pass through their organization before payment, as well as DOD's failure 

to use OPAC. The additional layer of 

administration imposed by DPS has 

had a negative impact on GPO's ability to collect from DOD. GPO has 

been working with DOD management 

to resolve this problem, and a special 

task force has been established in 

DOD to research and pay GPO invoices. Another goal of the task force 

is to convert DOD's payment process 

from a manual to an electronic system. The conversion is scheduled for 

FY 1996. 
nformation is the lifeblood 

of the congressional process. Bills, amendments, 

resolutions, hearings, committee reports, committee prints, and 

most importantly, the record of floor 

proceedings and debate-all are essential to the conduct of legislative 

business on Capitol Hill. Without 

them, congressional business would 

grind to a halt. That is why the production of congressional printing remains 

GPO's primary mission. In recent 

years, technology and the demands of 

the legislative process have expanded 

that mission to include the provision 

to Congress of information products 

in both print and electronic formats. 

The requirement for Congress to 

publish its proceedings is traceable 

to Article I of the Constitution. All 

congressional printing is performed 

in GPO's central office plant in order 

to provide Congress with immediate 

service in a work environment that 

is under its direct control. Located 

four blocks north of the U.S. Capitol 

in Washington, DC, the central office 

plant is the largest manufacturing 

facility in the District of Columbia. 

During 1994, it employed approximately l ,700 production personnel 

on three shifts. 

Before GPO was established in 

1860, Congress experimented with a 

variety of systems of contract printing. 

These systems were widely acknowledged as failures for their frequent inability to perform the work, but also 

for the corruption and graft that were 

often associated with obtaining congressional printing contracts. In addition, contract systems were inordinately expensive. 

To remedy these problems, 

Congress established the closely supervised system of printing in GPO 

that continues today. Under it. GPO 

works directly with Congress to ensure that all congressional printing is 

done promptly, uniformly, and economically, and is delivered in a timely 

manner to ensure the orderly conduct 

of legislative business. 

Congress's legislative priorities can 

and frequently do change on an hourly 

basis. Changes in these priorities regularly require GPO to change its printing priorities, including removing work 

from presses to perform makeready 

and production on more important 

jobs. To make sure that all congressional printing priorities are met, GPO 

works directly with the staffs of the 

leadership of each House of Congress 

through the Office of the Secretary of 

the Senate, the Office of the Clerk of 

the House, and the JCP, which serves 

the valuable purpose of balancing and 

mediating between the printing priorities of each chamber. 

GPO also works regularly with the 

Senate Committee on Rules and Administration, the House Committee 

on House Oversight, other congressional committees (especially 

the Appropriations Committees), 

as well as individual Senators and 

Members of the House to ensure 

that printing is produced and delivered in accordance with frequently 

changing legislative schedules. GPO's 

Congressional Printing Management 

Division is the nerve center of this 

liaison with Congress. 

When GPO produces congressional work, it produces copies not 

only for Congress itself, but for Federal agencies which have standing orders for congressional publications. 

Copies are also produced for the Superintendent of Documents' Depository Library, Statutory Distribution, 

International Exchange Distribution, 

and Sales Programs. For all of these 

customers, congressional printing 

adds up to an enormous amount of 

work. In 1994, the total number of 

congressional copy pages produced 

was approximately 2.4 billion. 

The printing work produced for 

Congress and billed to the Congressional Printing and Binding Appropriation in 1994 was $76.4 million. Congressional work produced for other 

recipients, such as agencies and the 

Superintendent of Documents, is reimbursed by these recipients from their 

own funds. Overall, approximately 52 

percent of the work produced in the 

central office plant in I 994 was congressional. The balance was for the 

Federal Register and U.S. passports 

and postal cards, and other executive 

and judicial branch work (primarily 

books, pamphlets, and forms). 

PRODUCTION 

CHARGEABLE HOURS 

GPO's inplant production inputs, 

including those used for congressional work, are measured as chargeable hours against which its allinclusive printing rates are applied. 

In 1994, central office chargeable 

hours decreased to l ,259,000 from 

1.356,000 in 1993, or 7 percent, reflecting both a reduced workforce and 

reduced plant workload. 
OVERTIME MANAGEMENT 

Although GPO can be relied upon 

by Congress to produce any congressional printing need, it has an ongoing effort to minimize overtime use 

to absolutely necessary levels. ln 1994, 

total GPO overtime hours increased 

slightly to 454,000 from 438,000 in 

1993, or 4 percent The increase was 

due in part to the reduced number of 

personnel available to produce inplant 

work during normal working hours. The 

cost of overtime increased to S 13.4 

million from S 12.4 million in 1993, or 

7 percent. During the year, however, 

GPO successfully met its goal of constraining the use of overtime within 

the maximum of 467,000 hours, the 

amount of overtime worked in 1991. 

THE CONGRESSIONAL 

RECORD 

The most important congressional 

publication produced in GPO is the 

Congressional Record, which contains 

the daily proceedings of the Senate 

and the House of Representatives. 

The Record is printed and bound 

overnight at the central office plant 

and delivered the next morning every 

day Congress is in session. 

Relation to Constitutional 

Requirement 

Article I, section 5, of the Constitution states that "lejach House shall 

keep a Journal of its Proceedings, and 

from time to time publish the 

same ... " Each House does keep such 

a journal, but they contain only parliamentary matters, such as procedural motions, actions taken, and votes 

on roll calls or divisions, and do not 

contain discussion or debates or otherwise explain the actions recorded in 

the journals. The Congressional 

Record, by contrast, is a "substantially 

verbattm report of proceedings" on 

the floor of the House and Senate, as 

required by section 901 of Title 44. 

Early Versions 

GPO began printing the Record in 

1873. Previously, the proceedings of 

Congress were privately published in 

publications with names such as the 

Congressional Register, the American 

Senator, the Political Register, the 

American Register, the Congressional 

Reporter, the Nationallntelligencer, 

the Annals of Congress, the Register 

of Debates, and the Congressional 

Globe. These early publications were 

largely drawn from newspaper accounts and were frequently late in reporting events. 

With the beginning of the Annals of 

Congress, public funds were used to 

publish congressional proceedings. 

But it was not until the advent of the 

Congressional Globe, which debuted 

as a weekly in 1833 and by 1865 had 

moved to a daily, that Congress moved 

toward a contemporaneous account of 

its proceedings. However, high costs 

and uncertain production schedules 

continued to present problems. As a 

result, Congress shifted production of 

the proceedings to GPO in 1873. 

Statutory Requirement 

GPO today is required by section 

906 of Title 44 to print "the public proceedings of each House of Congress" 

in the Congressional Record every day 

Congress is in session. The law also 

establishes what goes in the Record 

("the legislative program for the day, a 

list of congressional committee meetings and hearings and the place of 

meeting and subject matter... land] a 

brief resume of congressional activities for the previous day"). Other information to be contained in the 

Record is established by Congress. 

The rules of the House of Representatives, for example, require conference 

reports to be printed in the Record. 

Content 

The Record contains the proceedings and debates of both Houses of 

Congress. An issue may contain up to 

4 sections: Senate proceedings, 

House proceedings, a section called 

Extensions of Remarks used by Members of the House to reproduce documents or remarks not spoken on the 

floor. and a section called the Daily 

Digest providing a summary of the 

day's activities. 

Also reported in the Record are 

bills introduced, notifications of 

messages received from the executive 

branch, and notices of meetings 

and hearings. 

Official Purpose 

The Record is the official record of 

the U.S. Congress. In remarks on the 

floor of the Senate (later reprinted in 

The Senate 1 789-1989: Addresses on the 

History of the United States Senate, Vol. 2, 

pp. 311-25), Senator Robert Byrd said: 

The Record is a vital instrument of the 

legislative process without which our work 

would be greatly hampered. We rely on 

the Record to follow the progress of legislation in both houses, from a bill's introduction to its passage or defeat. When we 

are busy with committee meetings or 

other Senate business, we depend on the 

Record for a complete account of the floor 

discussion we might have missed. When 

we have completed our work, the Record, 

together with the Senate Journal and 

committee reports, preserves the legislative histories to which the courts, long into 

the future, will refer in determining the 

congressional intent behind the laws we 

have written. 

Mr. President, the Congressional Record 

is a symbol of our democracy through 

which the people may observe the making 

of tf1eir laws and may flold their lawmakers accountable for their words and deeds. 
House Senate convene 

for in the morning, usually 

9:00a.m. 

The average 

214 pages. 

as 4 to 6 

42,200 

1990 1991 1992 1993 1994 

receives 

information for printing in Record. 

or 

executive branch. 

GPO's prepress is en~ 

and contains some 

next 

arrive by midnight 

ever, GPO will continue to receive 
means 

into an electronic '"''~'-'"'J':l"c: 

later output for 

size may 

vary EPD must remain flexible 

enough to divert its quickly 

from other priority products to the 

Record if large volumes of copy come 

in. If a small Record is produced, the 

workforce must be scheduled to perform other tasks. EPD must also be 

prepared to be flexible in the assembly of the Record. 

GPO's receipt of copy, especially 

remarks that have been revised, also 

depends on how quickly the Members 

perform those revisions and send 

them to GPO. Submissions that are 

extremely late, usually due to sessions 

of Congress that run into the early 

morning hours, can cause the Record 

to be "cut," whereby only a portion of 

the Record will be printed to ensure 

that as much of the previous day's 

proceedings is delivered by the time 

Congress convenes the next morning. 

The proceedings following the "cut" 

point are then printed and bound for 

delivery later in the day or with the 

next day's proceedings. ln actual practice, however, GPO makes every effort 

to avoid cutting the Record. 

Editing by GPO 

Aside from correcting spelling, ensuring proper punctuation, and conforming the Record to required style, 

GPO plays absolutely no role in 

ing or revising the Record. GPO's job 

is to print and produce the Record. 

on 4 

GPO acquired 

presses the 

Register). The new 

presses begun operations. 

The Record is printed on 

newsprint that is I 00% recycled. 

With the new presses, the Record will 

be printed with vegetable-based 

(soy) inks, in accordance with a law 

passed by the l 03d Congress requiring all Federal lithographic printing 

to use such inks. Given the speed of 

the presses, it takes about an hour 

and a half to print Following printing, 

the Record is transferred to GPO's automated binding line where the 

printed signatures are gathered, covers are attached, and the copies are 

trimmed, labeled and grouped for distribution. Including delivery to Capitol 

Hill, the binding operation requires 

about 20 personneL 

Congressional Record Delivery 

A significant measure of GPO's 

plant performance is the percentage 

of time the Congressional Record is 

delivered on time to Congress. The required delivery time is by 9 a.m. 

the following day, regardless of 

whether the Senate or House of 

Representatives is in session. Congressional deliveries include floor 

copies and copies for leadership offices, as well as copies for committees 

and Member offices. 

While a perfect on-time delivery 

record is difficult to achieve, due to 

instances sessions 

Distribution 

18,000 

the Record were printed 

of them requisitioned 

Federal or 

GPO's Superintendent Documents 

distribution. GPO only prints 

copies authorized by law and requisitioned with a certification that funds 

are available to pay for them. 

Approximately I 2,000 copies are 

paid for by the Congressional Printing 

and Binding Appropriation. This appropriation pays for copies ordered by 

Congress and copies to distributed 

to recipients who are designated by 

law in section 906 of Title 44. Therecipients include public agencies and 

institutions designated by Representatives and Senators (such as non-depository libraries, state and local governments, local schools, and other 

institutions), correspondents listed in 

Congressional Directory, governors, certain Federal officials such as 

the President, foreign legations, Federal judges and the libraries of Federal 

courts, veterans homes, and others. 

Of the 12,000 copies paid for by 

Congress, only about 3,000 actually 

are delivered to Capitol HilL Over 

8,000 copies are sent to recipients 

designated by Representatives and 

Senators. The remaining I ,000 go to 

the other recipients designated by law. 

Of the other 6,000 copies not paid 

for by Congress, about 2,000 are requisitioned by Federal agencies, and 

the remaining 4,000 are requisitioned 

by the Superintendent of Documents 

for sales subscriptions and bookstore 
sales as well as distribution to depository libraries nationwide. 

A major avenue of dissemination 

of the Record is to depository libraries. Approximately 850 libraries 

receive the Record in paper format 

from GPO. About 490 libraries the 

daily Record in microfiche. 

The Congressional Record is also 

disseminated via GPO Access, GPO's 

online system for public access 

through the Internet After the Record 

is approved for printing, the data is 

converted for search and retrieval via 

GPO's Wide Area Information Server 

(WAIS). It is available on the Internet 

within an hour from the time the final 

pages are forwarded to the pressroom 

for production. Following placement 

on the WAIS system, the Reco.rd 

database is then transmitted to House 

Information Resources (HlR) for its 

congressional information search and 

retrieval system. The databases are 

also made available for sale to private 

information vendors through 

Superintendent of Documents. 

Cost 

The cost to produce the daily 

Record in I 994 was S 17.5 million. 

Along with additional expenses for 

the online Record, the bound Record, 

the Record Index, and the cost of 

Record indexers, the total costs of the 

Record program for 1994 were $21.1 

million. This cost was billed to the 

Congressional Printing and Binding 

Appropriation. 

The cost of the Record program is 

measured in cost per page. The cost 

per page represents the total costs, in 

labor, machine time, materials, and 

overhead, to compose, print, and bind 

an original page. In 1994, the page 

rate was $469. A total of 37,500 original pages were printed in !994. 

Because each original page is 

printed about 18,000 times, the average cost per copy-page in 1994 was 

about 2.5 cents. Agencies which requisition the Record from GPO. as well 

as the Superintendent of Documents 

which orders copies from GPO's printing operation, in fact pay an even 

lower cost per copy-page They pay 

only the "rider rate," which is the 

marginal cost of printing addition;;ll 

copies of the Record once the Record 

is on the press. 

Since Congress absorbs the majority of the production costs of the 

Record, including all prepress costs 

as well as press makeready costs and 

the cost of printing and binding 

copies paid for by appropriation, the 

rider rate cost is about 45/l OO's of a 

cent per copy-page. Thus, the Superintendent of Documents purchases an 

average size Record of 200 pages for 

about 90 cents. Adding in the cost of 

distribution, the Record is sold in single issues for $1.50, while an annual 

subscription is $225. 

Total Production Volume 

total volume of Record production on an annual basis is considerable. In 1994, GPO produced a total 

of 663 mil! ion copy-pages of the 

Record, in addition to 62 million 

copy-pages of the Record Index. 

Congressional Record Index 

The Congressional Record Index 

Office creates an index of the proceedings and debates published in 

the daily Congressional Record. The 

Office also prepares indexes for publication in the bound Record. 

During 1994, approximately 37,500 

pages of the Congressional Record 

were indexed, compared with 32,700 

pages in 1993. 

Bound Record 

After the close of each session of 

Congress, the daily proceedings are 

consolidated, indexed, and printed 

as the permanent, or bound, edition 

of the Congressional Record. The 

bound Congressional Record for an 

entire Congress may contain approximately 75,000 pages. Unlike the daily 

edition, as a publication with enduring research and educational value, 

it is printed on permanent paper to 

ensure longevity The bound Record 

represents the official history of the 

U S Congress. 

Of the 530 bound sets printed, 

approximately 140 are for congressional use while another 140 are distributed to Federal agencies and other 

recipients designated by law. The remaining sets are requisitioned by the 

Superintendent of Documents for 

GPO's Sales and Depository Library 

Programs. Along with printed sets of 

the bound Record, additional sets are 

produced on microfiche and CD-ROM 

distribution through the Sales, 

Depository Library, and International 

Exchange Programs. 

OTHER CONGRESSIONAL 

PRODUCTS AND SERVICES 

Bills, Resolutions and 

Amendments 

GPO prints congressional bills, 

resolutions, and amendments as they 

are introduced, referred, reported, and 

finally passed. In 1994, GPO printed 

156, I 00 original pages of bills, resolutions, and amendments, compared 

with 139,500 pages in 1993. Total 

billings to Congress for this work were 

S 11.8 million, compared with S 1 1.4 

million in 1993. 

As with the Congressional Record, 

bills, resolutions, and amendments 

produced by GPO are also made available online via GPO's Access service. 

Hearings 

GPO prints hearings conducted 

before congressional committees. In 

1994, 393,600 original pages of hearings were printed, compared with 
Committee Reports 

GPO prints reports of congrescommittees, including conference reports. In 1994, 36,500 original 

pages of committee reports were 

printed, compared with 53,700 pages 

the previous year. Total billings were 

$3.4 million, compared with $4.3 million in 1993. 

Committee Prints 

These include publications printed 

for the internal use of committees. In 

!994, GPO printed 47,000 original 

pages of committee prints, compared 

with 78,700 pages in 1993. Total 

billings were $1.7 million, compared 

with $2.7 million in 1993. 

Documents 

This category of publications includes all classes of Senate and 

House of Representatives documents 

ordered printed by Congress which 

carry a congressional number, such as 

annual reports, engineers' reports, 

special reports made by Federal agencies in response to congressional resolutions, and supplementary and deficiency estimates of appropriations. In 

1994, GPO printed 34,600 original 

pages of documents, compared with 

and 

34,200 

pages publications, 

with 50,600 pages in 1993. 

Total billings were million, compared with $4.6 million in 1993. 

Miscellaneous Printing 

and Binding 

This production includes 

congressional letterheads, envelopes, 

blank paper, wall calendars, miscellaneous services, blank forms, and 

binding for the Senate and House 

of Representatives. In 1994, GPO 

produced 196 million units of this 

work, compared with 204.2 million 

units in 1993, generating total billings 

of$14 million, compared with $16.1 

million in 1993. 

Document Envelopes and 

Document Franks 

GPO provides document envelopes to Senators and Representatives for the mailing of speeches and 

documents. Document franks are 

printed individually or in sheets with 

perforations and are furnished to 

Members of Congress. In 1994, GPO 

provided 39.6 million envelopes and 

I. 5 million franks to Congress, compared with 24.8 million envelopes and 

2.4 million franks in 1993, generating 

total billings of S 1.2 million, compared with S I million in 1993. 

to 39 sites. 

in 

committees 

preparaA 

PRINTING TECHNOLOGY IN 

SERVICE OF CONGRESS 

ln terms of '"'"'-'-UiLI 

manding, and voluminous congressional workloads within turnaround 

times in hours, GPO's faciliequipment, and staffing constitute a singular resource that is unparalleled anywhere else in Government 

or in private industry. 

GPO is often mistakenly characterized as an outmoded printer, when in 

fact the technologies used in the central office plant are state-of-the-art. 

GPO pioneered electronic prepress 

technologies in the Federal Government, and indeed throughout most of 

the printing industry, beginning in the 

1960s. By the late 1970s, the production of most congressional publications had been converted to electronics, and in the early 1980s GPO 

concluded its phase-out of hot metal 

typesetting. Since then, GPO has gone 

through successive generations of automated composition technologies, 

each more powerful and less expensive than its predecessor. 

Today, GPO's electronic prepress 

systems are characterized by a complex of direct electronic fiber optic 

linkages to a variety of congressional 

offices on Capitol Hill for data interchange. Since 1985, GPO has been 

connected to Congress with a 24-line 

fiber optic network. Today, only 6 of 
mittees 

Work Flow Between the U.S. Senate and the U.S. Government Printing Office, FY 19

·: 

. 

.. 

. 

. 

. 

·: 

. 

.. 

. 

Senate 

... 

. 

. . 

. 

;· 

. 

. 

q 

. . 

. 

. 

. . 

. • 

• .• 

• • • • • 

. • . 

• ; . 

. 

• • • 

. • . 

• 

. • 

• 

. • . . 

• • • 

.. 

. • 

. 

.. .u.$. I ::::J· . 

. 

. 

• • 

••• , ••••• 1!1 

. 

• 

. • 

GP

Com

Netw

: ...... ... 

Congressional 

Printing 

Management 

Division 

Senate Printing 

Service 

Senate Dirksen 

Basement 

Room SDB-46 

Distribution Point 

for GPO 

........ 

....... 

... 

...... 

Procurement 

. 

. • • • • • • • • • 

. • 

• • • 

Typography 

& 

Design 

• • 

. • 

. 

. 

.............• 

(The Senate is connected to the U.S. Government Printing Office via fiber optic cable) 
:; 

Work Flow Between the U.S. of Representatives and the U.S. Government Printing Off

Parliamentarian 

All Other 

Support Offices 

. 

, .•..•••..•••••......•••.•••...•.... ...... . 

. 

. 

, ......... 

. 

. 

. .. • 

. . 

House 

Information 

Systems 

u.s. Government Printing 

. . 

. 

.. . 

. 

. 

.... 

. . 

up 

····· 

Congressional 

Printing 

Management 

Division 

. ....... . 

. ·. 

. 

. 

• • 

. • 

• 

. • . 

... 

• ......... 

Procurement 

Typography 

& 

Design 

. • 

. 

• 

. • . 

• • 

. • 

. . 

. • . 

• 

. • 

. 

• • • • • • 

. • . 

• 

. • 

. 

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

. . 

. 

• • 

. • 

• • 

. • . . 

• • • • • • ' • 

.. • 

. 

1xt 

GP

Com

Netw

{The House of Representatives is connected to the U.S. Government Printing Office via tiber optic cable) 
the lines are in use, but GPO deliber· 

ately oversized the network to handle 

Congress's expanding needs for elec· 

tronic interchange 

Using this network, GPO currently 

receives a portion of Senate proceed· 

ings for the Congressional Record directly via fiber optic transmission. 

Drafts of legislation destined to be in· 

traduced are received electronically 

from the Senate and House Offices of 

Legislative Counsel; the input is 

stored at GPO and can be directly back on Capitol Hill for redraft· 

ing. A significant number of congressional committees are also linked 

directly with GPO's prepress systems 

for the preparation of hearings, com· 

mittee prints, and other documents. In 

addition. GPO now operates a printon-demand capability for the Senate 

in the Senate Document Room that is 

networked via fiber optic cables directly with databases resident on 

GPO's composition systems. 

GPO's electronic systems also 

make it possible to manipulate data 

and convey it from one publication to 

another, a capability that saves time, 

effort. and money. With this capability, 

bills, reports, and other documents 

can be conveyed for production in the 

Congressional Record, as required by 

congressional rules, without the need 

to rekey the data. Once inputted, the 

data from GPO's composition systems 

can also be converted for production 

in multiple medias, such as print, 

CD-ROM, and online access. 

GPO's electronic data capabilities 

are unique because of format standardization and the volume of its 

database storage capacity. Currently, 

GPO has 21 gigabytes of online storage, most of which is protected by 

RAID 5 technology, and an additional 

120 gigabytes of near·line optical 

disk storage in the form of an 88-disk 

juke box. A second juke box ensures 

data protection. GPO's WAIS databases reside on a computer with 27.5 

gigabytes of online storage. All 

databases are backed up regularly 

to ensure reliability 

With the increasing productivity of 

electronic information technologies 

supporting its printing systems, GPO 

has made significant strides forward 

in reducing the costs of congressional 

printing. In the past two decades, 

GPO's workforce has declined by more 

than 50 percent, virtually all of the re· 

duction due to technology. At the 

same time, costs have come down. 

Discounted for inflation, the cost per 

page of producing the Congressional 

Record is today only two thirds of 

what it was before the Record was 

converted to electronic prepress production, and similar savings have 

been achieved on other congressional 

products. As a result, for the past 

decade GPO has been able to hold a 

relatively flat line on appropriations 

for congressional printing. Continued 

technology upgrades, in addition to 

new technology approaches where appropriate, will continue to provide 

Congress with the best information 

services possible. 

Senate Print~on~Demand Pilot 

During the year, a joint effort of 

the Secretary of the Senate, the Senate Sergeant at Arms, the Senate 

Rules and Administration Committee, 

the JCP, and GPO was launched to 

provide a print·on-demand capability 

for the Senate Document Room. An 

electronic printing system was provided by the Senate and linked by 

fiber optic cables to GPO's automated 

prepress systems in the central office 

plant. GPO provides staff to operate 

the system for the Senate. 

Past practice usually required sev· 

era! hundred copies of each Senate 

bill to be printed for the Senate Docu· 

ment Room. Extra copies were stored 

in the Document Room and made 

available to requestors as needed. At 

the of each Congress, the Document Room would dispose of copies 

that were no longer needed, sometimes throwing away millions of pages 

of unused documents. In addition to 

wasting printed materials, this practice required substantial costs for 

storing and tracking large volumes of 

paper documents. 

The print-on-demand capability, 

which was started on a pilot basis in 

1994, now permits copies of bills, resolutions, and other official documents 

to be communicated electronically directly from databases resident at GPO 

to the Documents Room, where the 

exact number of copies needed can be 

produced on the spot It makes possible a reduction in the volume of copies 

that are originally printed at GPO, reducing printing costs. It also reduces 

the paper storage and inventory requirements for the Documents Room. 

Since initiating the pilot project, 

GPO has worked closely with the Office of the Secretary of the Senate to 

ensure the print-on-demand 

capability is used efficiently and to 

achieve additional savings in Senate 

printing. GPO would like to provide a 

similar capability for the House of 

Representatives. 

New Congressional Record 

Presses 

During the year, GPO completed 

the acquisition of 3 new web offset 

presses to replace the 4 aging web letterpresses used to print the Congressional Record and the Federal Register. 

Three of the old presses were installed 

in 1954; a fourth had been in operation 

since 1973. The new presses were 

scheduled to begin operations with 

the opening of the 1 04th Congress. 

The new presses, which were installed on the fourth floor of the central office plant immediately adjacent 

to GPO's automated binding line, 
represent the state-of-the-art in offset 

technology. They run at significantly 

greater speeds, require smaller press 

crews, are compatible with electronic 

direct-to-plate technology, are capable 

of producing a greater range of work to 

maximize their efficiency, and are fully 

capable of running recycled papers as 

well as vegetable oil-based printing 

inks. The total acquisition cost was 

approximately $14 million; an additional $4 million was invested in the 

engineering required for installation. 

Congressional Record 

Electronic Files 

As the result of joint efforts by the 

Office of the Secretary of the Senate 

and GPO, the Senate increased its 

submissions of electronic input to the 

Congressional Record to approximately 35 percent of the total volume 

of Senate proceedings by the end of 

1994. Submission of electronic input 

reduces the need for keyboarding 

manuscript at GPO. Efforts to further 

increase the electronic input from the 

Senate are continuing; a similar effort 

for the House is being discussed. 

Dial~Up/MICROCOMP 

Composition 

By the end of I 994, there were 49 

congressional committees utilizing 

I 14 systems with dial-up composition 

capabilities linked directly with GPO's 

automated composition system, an 

increase of 2 committees. Three 

committees updated their systems 

to MICROCOMP, a GPO-developed 

composition program, and there were 

27 committees that leased printers 

capable of furnishing camera-ready 

copy to GPO. 
Government information is 

increasingly vital to our economy 

society The and financial 

communities, agricultural community, scientists and 

and 

and a wide range of 

professions rely every day on information generated by Federal 

with a diverse range of missions. 

GPO serves as an important conduit between Federal publishing 

agencies and the publics they serve. 

Today the vast majority of the work 

performed by GPO is on behalf of approximately 135 agencies throughout 

the Federal Government Altogether, 

in 1994 GPO billed Federal agencies 

in the executive and judicial branches 

$592.4 million, representing 83 percent of GPO's total printing and 

binding billings. 

GPO's RoLE IN THE 

fEDERAL GOVERNMENT 

Section 50 I of Title 44 requires 

that all Government printing, with 

certain limited exceptions, be produced through GPO. 

The intent of this provision is not 

to create a "monopoly" for GPO, nor 

does GPO have a "monopoly" on Government printing in practice. There are 

more than 200 Federal agency printing 

plants in operation along with an uncounted additional number of agency 

duplicating facilities. Instead, the purpose of the statute is to organize the 

production of Government printing to 

take advantage of economies of scale, 

provide for specialization of printing 

skills, prevent overlap and duplication 

of effort in the Government's investment in printing, and provide for a 

coordinated and comprehensive 

program of information dissemination 

to the public. 

When GPO's central office plant is 

not occupied with congressional 

printing, its equipment and staffing 

are available to produce work for Federal agencies. This maximizes the efficient use of the Government's investment in plant and equipment For 

example, the Federal Register is 

printed utilizing the same staff, processes, and equipment that are used 

in the production of the Congressional Record, obviating the need for 

a separate Federal Register production unit elsewhere. 

With a capability to either make or 

buy printing, GPO retains the flexibility 

to keep the plant operating efficiently 

while at the same time utilizing private 

sector resources to procure additional 

printing needs. By concentrating GPO's 

specialized printing skills in one 

agency, the Government avoids the expense of a vastly dispersed and duplicative printing capability throughout 

hundreds of agencies, bureaus, and offices, while creating a cost-effective 

one-stop shopping resource for private 

sector printers seeking Government 

printing contract opportunities. 

ensures 

the comprehensive of 

Government information handled 

through GPO is captured for 

nation to Federal depository libraries, 

and sale to the public through a 

highly visible and 

bution resource. 

Despite the policy rationale 

printing through GPO, however, GPO 

has experienced a marked decline in 

the volume of work in recent years. 

The Federal budget for FY 1994 indicates that GPO handles approximately half of all Federal printing and 

reproduction needs, or about $700 

million in work out of a total of S 1.4 

billion in printing and reproduction 

expenses. 

Workload volume reductions have 

been attributed to a variety of factors: 

an expansion of expensive and frequently under-utilized agency printing 

capabilities; budget reductions to administrative expenses, which include 

printing; the growth of agency-private 

sector joint ventures in publication 

development and distribution; and 

the increased use of electronic technologies by publishing agencies 

themselves to produce and disseminate Government information. 

To the extent that workload declines experienced by GPO reflect the 

performance of work elsewhere, and 

are not the result of budget reductions to printing requirements, there 

is a great potential that this work will 

cost more to produce and that it will 

not be made available for access by 

the public, especially through Federal 

depository libraries. 

In !994, Congress considered but 

did not act on proposals by the National Performance Review to decentralize Federal printing, in large part 

due to these concerns. Instead, 

Congress approved a provision in the 
GPO's PRINTING 

PROCUREMENT PROGRAM 

case ever since instead building extra Government 

to meet 

wartime the Government 

to private sector 

tance. In the 1960s, that was 

made official policy. 

In 1994, only 27 GPO's 

printing and binding revenue (excluding sales of blank paper and other operations) was generated by work produced in plant. By comparison, 73 

percent was generated by work performed by private sector contractors. 

The vast majority of the work procured by GPO from the private sector 

is for Federal agencies in the executive branch. In 1994, printing procurements for executive branch agencies 

represented 98 of all such 

procurements. 

Of all executive branch work 

sent to GPO, proportionally is 

sector. 

capacity. 

The work going into 

sector generates employment, tax revenues, and a broad variety of other 

economic and social benefits nationwide. Most importantly, it saves 

money for the taxpayers. GPO's Printing Procurement Program operates on 

a highly competitive basis, driving 

prices down. Approximately I 0,000 

about a quarter of the industry, representing nearly 200,000 

employees-are registered on GPO's 

Master Bid List according to their 

equipment, staffing, and production 

capabilities. About 3,500 of these 

firms do business with GPO on a regular basis, ensuring intense competi-

:u 

Revenues from 

Printing Procurement 

{in millions of dollars) 

1990 1991 1992 1993 1994 
for similar products from different 

sources to achieve better prices. By 

consolidating the Government's specialized printing procurement 

and resources in GPO, agencies save 

money in their printing programs 

Moreover, they achieve these savings without giving up essential conMost of GPO's printing procurements are conducted through 

term contracts, permitting agencies to place their printing orders 

with the contractor GPO's centralized program in fact a 

service that allows 

agencies to directly 

majority their printing 

point of 

FY 1994 Financial Performance 

GPO's Printing Procurement Program generated revenue$ $526.8 

million in 1994, compared with revenues of $530 million in 1993. 

creased revenues were 

a reduced volume of agency orders. 

intense competition for printing contracts, and reduced prices paper, 

which constitutes a substantial part 

Juneau 

® 

0 GPO Regional Printing 

and Procurement Offices 

@ Regional Printing Offices * Regional Procurement 

Offices * Satellite Procurement 

Offices 

the cost of an average order. As the 

cost of procured jobs declined, so did 

the revenue generated by procurement surcharge The Program underrecovered costs by $6.2 million for the 

year, compared with an under-recovery of million for !993. 

During year. approximately 400 

Printing Procurement Department 

personnel processed 231 ,000 procured printing orders, compared 

244,000 in 1993. Approximately 

87 percent of the orders were jobs 

valued at $2,500 or less. 

Central office printing procurement 

shipped decreased from 74,300 

in 1993 to 66,400 in 1994, with a demillion 

office order 

from !69,900 orders to 

159,400. However, the dollar value 

regional orders S203 5 

million in 1993 to $204.5 million. 

Delivery of Procured Printing 

For 1994, management's goal was 

to have at least 95 percent of procured printing orders delivered on 

OSeattle 

time and a acceptance rate of 

at least 99 GPO achieved 

goals for the year. 

Expanded Procurement 

Services for Customer Agencies 

In to broad range 

procurement services 

to customer in 1994 

GPO its procurement services. 

A pilot program on firm estimating 

enthis program is to better assist customer 

the allocation of 

on term contracts, the 

most used procurement contract method, was initiated. 

Movement toward "electronic commerce" with automation of the 

process continued in an 

effort to strearnline procedures and 

provide customers with greater information opportunities. During the year. 

OhicagoO 

.. st.Loui~ 

*Boston 

0NewYork 

Pittsburg~. *. · X · Philadelphia * *. · Rapid Response Columbus .. Center, DC 

"tHampton 

1tew Orleans 
the JCP approved a GPO proposal a 

micro-computer-based local area/wide 

area network system to move toward a customer- and contractor-accessible electronic computer operation. The system will support agency 

orders. procurement program operaand voucher examination 

payment authorizations. 

Automation enabled 

velopment of a new service to customer With 

of new computers, printing procurement personnel can now view agencyfurnished computer and 

ics. To date, the service 

be well received customer 

seeking to reduce their 

reproduction costs. After review 

GPO for any problems on 

disks, GPO can offer to fix any 

problems detected, 

tomer to come to GPO to 

or a !low the of a commercial contractor perform any 

ing as of the contract price 

IRS Program Work 

One of the largest single groups 

procured work includes tax packages, 

forms, instructions, and related materials for the Internal Revenue Service 

(IRS) In 1994, this work was procured 

on 371 contracts, with a total value of 

$55.5 million. 

Small Disadvantaged Business 

Program 

Since FY 1989, pursuant to the Defense Authorization Act of that year, 

GPO has set aside a percentage of 

DOD printing contracts for competitive procurement by small disadvantaged business (SDB) printing firms, 

owned by minorities. Since 1992, GPO 

has also administratively included at 

least one SDB firm on each solicitation for bids. These efforts have provided cost-effective, timely, and quality products to serve the printing 

needs of DOD and other Federal 

agencies while increasing opportunities for business development and 

economic growth in the minority 

community. During the year, GPO 

awarded $6.1 million in contract 

awards under the SDB program, 

representing 2,159 awards out of a 

potential 3,258 set-asides. 

INPLANT WORK FOR 

FEDERAL AGENCIES 

In addition to procuring printing 

Federal agencies, GPO billed approximately $!89.6 million for agency 

work that was produced by the central 

office and regional printing 

during 1994. 

A large portion of the agency work 

inplant is associated with 

Federal Register, and includes the 

List of Sections Affected and the Code 

of Federal Regulations. Other work, 

such as passports, postal cards, the 

Budget of the US. Government, and 

Commerce Business Daily, are 

repetitive printing jobs that traditionhave been performed inplant 

the GPO due to concerns for cost, 

timeliness, and control over sensitive 

Government information. 

During the year, GPO printed 4.2 

million passports at the central office 

plant, compared with 4 million in 

1993. A total of 429.7 million postal 

cards were also produced, compared 

with 458 million in 1993. 

Approximately 64,200 original 

pages of the Federal Register-the 

"newspaper of record" of the Government that is used by the executive 

branch to publish proposed and final 

rules and regulations, notices of 

meetings, Executive Orders, and other 

documents-were printed at the central office plant, compared with 66,000 

pages in 1993. This publication is 

23 

printed on the same presses used to 

print the Congressional Record. 

In 1994, the Register was produced 

in 250 issues and averaged 257 pages 

per issue. It generated billings of 

$26 5 million, compared with billings 

of $26.6 million in 1993. The database 

used to build the Federal Register is 

also used to produce the List of Sections Affected and the Code of Federal Regulations Like the CongresRecord. the Register is 

made available online every day via 

the GPO Access service. 

Regional Plants 

GPO's regional plant workload 

from 513 million equivalent 

units in 1993 to 367 million in 1994 

(an equivalent unit is one side of 

on one sheet of 8/2 x ll inch 

paper). The Chicago Regional Printing 

Plant produces the Commerce Business (CBD) for the Commerce 

Department 

During the year, GPO added a 

printing plant in Juneau, Alaska. 

which was transferred from the General Services Administration At the 

same time, proposals for the continuation of selected regional plants were 

reviewed. As a result, the Seattle Regional Printing Office was closed at 

the end of the year. The review of 

other regional plants is continuing. 

Cost Reductions for 

lnplant Work 

During 1994, GPO billed $72.1 million for executive and judicial agency 

work produced in the central office 

plant over which it had make/buy authority. This work was produced inplant in order to maximize the efficient utilization of plant equipment 

and staffing during slow periods in 

congressional work. At the same time, 

GPO utilized a variety of options to 

control the costs of this work to cus~ 

tomer Federal agencies. 
GPO's negotiated price program 

allows the central office plant to take 

in additional agency printing and 

binding work to maximize plant utilization. Customer agencies are 

charged competitive prices that are 

comparable with commercial rates. 

The additional work that was produced inplant in 1994 under this program was valued at $8.1 million compared with S 10.8 million in 1993. The 

average price discount was 33 percent 

below GPO's Scale of Prices. 

Typography and Design 

Services for Agencies 

GPO's Typography and 

vision provides graphic 

A major effort year was 

the of a new quarterly 

National Defense 

production 

new 120-page is a 

process product including photogracut-in quotes, color bars, reverseouts, screens, and all of the 

ements required of a quality 

publication. In future, all of the 

magazine's contents can offered 

electronically, both online and via 

CD-ROM, through the DOD's Joint 

CUSTOMER SERVICES FOR 

FEDERAL AGENCIES 

During the year, GPO and its Customer Services management team 

maintained close contact with the Interagency Council on Printing and 

Publications Services and the Federal 

Publishers Committee. These organizations, representing Federal printing 

and publishing officers from throughout the Government, serve as vatuforums for listening to 

concerns of GPO's customer 

In addition, GPO's departmental account ror.rocoo 

customer 

contractors in 1994. 

Cost Savings for Agencies 

assistance 

GPO's Customer Services 

One was on 

pamphlet published by 

of Health and Human 

Services. On a reprint for a 

larger quantity, GPO recommended substituting an offset text 

stock in lieu of the requested litho 

coated text stock used in the original 

printing. The recommendation saved 

more than S 170,000 on the print 

order. Similar savings, achieved 

through the advice of GPO's customer 

service printing specialists, are rouIn addition to achieving savings, 

customer agencies continued to 

express their satisfaction with GPO 

in meeting their printing needs. Of 

special note were letters from the 

Library of Congress praising the 

handling of "The African-American 

Mosaic," which was presented at a 

symposium in the James Madison 

Building. The Department of Housing 

and Urban Development commended 

GPO's expeditious handling of its publication, Vision/Reality: "'rrc>r"''""'"' 

Community Change. Similar commendations were from the Departthe Department 

other 

Institute for Federal Printing 

and Publishing 

GPO's Institute 

'Publishing 

and 

course include 

to Full-Text Coding 

Using SGML," "CD-ROM 

"and with 

GPO To Get Best From 

Publishing" Institute also conducted six two-hour sessions on 

desktop publishing. 

In 1994, the Institute conducted 26 

seminars which were attended by 

more than 700 individuals 

ing more than 50 Federal agencies. 

Total revenue generated by 

classes was S 124,600, compared with 

Sl in 1993. 
GPO ACCESS 

During the 1 03d Congress, 

Congress passed, and the President 

signed, the GPO Electronic lnforma~ 

tion Access Enhancement Act of 

1993 (PL. 103-40) In a statement on 

signing the bilL the President noted, 

"This important step forward in the 

electronic dissemination of Federal 

information will provide valuable in~ 

sights into the most effective means 

of disseminating all public Government information." 

PL. I 03-40 required GPO to provide, within one year, a system of online access to the Congressional 

Record, the Federal Register, and 

other publications; maintain an electronic of 

information; and 

an electronic facility for 

era! electronic To the extent practicable, GPO was also required to accommodate by 

department or agency heads to disseminate their information via the 

new online 

In june 1994, GPO met the staturequirement to online access to the Record and the 

with the inauguration of GPO a 

Wide Area Information Server (WAIS)-

based service made available to the 

public via the Internet Earlier, in 

March 1994, GPO opened the Information Depository for Electronic Access 

(IDEA) electronic storage facility in 

Owensboro, KY. The facility provides 

an anchor to online public access to 

Federal information so that users can 

find electronic records that are no 

longer current The development of 

both these services was accomplished 

out of savings generated by cost-reduction activities in GPO and with no 

additional funding from Congress 

The initiation of an online capability marked a significant transformation for GPO as the Government's single largest provider of public access 

to Federal information. The public response was immediate. By the end of 

the fiscal year. more than l ,350 subscriptions to the various services proGPO Access been 

lished, approximately one-third in 

Federal depository libraries. Under 

PL. 103-40, GPO is required to charge 

subscribers for GPO Access based on 

the incremental cost of dissemination. Depository libraries, however, 

are provided the service at no charge, 

consistent with their long-standing 

mission to provide no-cost public access to Government information. 

To further expand public access, 

late in the year GPO began the development of a series of electronic gateways to GPO Access to enable free 

use of the service offsite in homes, 

schools, and offices around the clock, 

seven days per week. The gateways 

were developed in cooperation with 

participating depository libraries and 

local electronic networks. The goal of 

this effort is to establish a public access gateway in every state in the Nation, and by yearend the first such 

gateway was in operation in Missouri. 

Initial online offerings included 

the Congressional Record, the Federal 

Register, the Congressional Record 

25 

Index, and Enrolled Bills. Late in the 

year, the Enrolled Bills file was expanded to include all public bills introduced in the I 03d Congress, 

and efforts were underway with the 

General Accounting Office (GAO) to 

provide online access to all GAO reports. At yearend, GPO Access received the Federal Technology Leadership Award from the Office of 

Management and Budget and Government Executive magazine. 

GPO Access followed on the success of GPO's Federal Bulletin Board 

begun in 1992, which provides 

electronic bulletin board access to a 

wide range of Federal information 

products In ! 994, the FBB expanded 

from 4,800 to more than 6,000 files 

25 Federal agencies During the second half of the year, more 

than 9,500 new users signed up the 

while the number of paid file subscribers continued to increase as well. 

A major software upgrade was installed to make the FBB an even more 

flexible, capable, and easy-to-use tool 

for accessing Government information. 

As Federal become increasingly reliant on this service as a timely, 

low-cost channel for public dissemination of their information, growth of the 

FBB will continue. 

GPO's CD-ROM 

PRODUCTS AND SERVICES 

There has been a tremendous 

increase in CD-ROM publishing in 

recent years. During the late 1980s 

Federal agencies were publishing 

about 20 titles. By 1994, that number 

had grown to over 250, and the 

growth has continued. GPO has designed its operations to support the 

growing use of CD-ROM by Federal 

agency publishers and works with 

those publishers in partnership to 

provide CD-ROM services. 
Because of its statutory role in information replication and dissemina~ 

tion, GPO offers the Federal CD-ROM 

publisher a number of advantages 

that work to the benefit of both the 

publishing agency and the public. 

The key advantage is the distribution of CD-ROM publications that 

GPO makes to I ,400 depository libraries located throughout the Nation. 

GPO pays for the copies distributed to 

the libraries out of funds appropriated 

by Congress for that purpose-there is 

no cost to the agency for those copies. 

CD-ROM publications distributed to 

depository libraries must be made 

available to the public by the libraries 

free of charge, ensuring equitable public access to this valuable information 

resource. Depository distribution 

saves agencies money and reaches a 

broad public audience, all under the 

aegis of one of the Nation's oldest and 

most equitable information dissemination programs. 

Another method to reach the public is through GPO's Sales Program. 

GPO acquires CD-ROM copies at its 

own cost and distributes them nationwide through its telephone and mail 

order system and bookstores. The 

Program is also augmented by a marketing effort that works with issuing 

agencies to develop and disseminate 

CD-ROM product promotional materials. This service is provided at no 

charge to the issuing agency. Moreover, the Program is entirely self-sustaining; it receives no funding from 

Congress, but is paid for solely by revenues from sales of its products 

Where CD-ROM is concerned, these 

prices can be very reasonable. In 

1993, the GAO reported that GPO's 

CD-ROM prices are among the least 

expensive in the Government. 

Top selling CD-ROM titles for 1994 

included the Occupational Health and 

Safety Administration's Regulations, 

Documents, and Technical Information with more than 7,000 subscribers. 

This product replaces 20 looseleaf 

binders that are updated monthly, 

and sells for S79 a year Next was the 

US Code CD-ROM with 3,500 sales, 

and which was issued twice to keep 

pace with customer demand. Other 

popular CD-ROM titles were Entrez, a 

National Library of Medicine quarterly, and the Federal Acquisition Regulation (FAR), issued by the General 

Services Administration. 

Dissemination services are only 

part of the comprehensive CD-ROM 

services GPO can provide to the 

agency publisher. These include support for the installation and execution 

of sample searches, format choices, 

26 

and help in determining user expectations and probable usages They include data preparation. premastering, 

document formatting, and preparation of data in the ISO 9660 format. as 

well as the manufacturing of writeonce discs. Since 1989, over 171.000 

individual discs have been produced 

from GPO-premastered data using licensed, off-the-shelf software. 

GPO's services include assurdisc quality as well as the design 

and production of disc labels. inlay 

cards, and jewel-box booklets. In addition, GPO provides contracting with 

commercial sources for prernastering, 

mastering, replication, and dissemination. ln I 994, GPO had 15 term contracts for CD-ROM in place to serve 

Federal 

In addition to these services, GPO 

has personnel teaching CD-ROM 

courses the Institute for Federal 

Printing and Publishing For the past 

3 years the Institute has offered the 

popular "CD-ROM Publication" 

course. Over 520 agency personnel 

have attended this 2-day course, 

which has been held both at GPO and 

at Federal agencies in the Washington 

metropolitan area. Personnel from the 

Special Interest Group for CD-ROM 

Applications and Technology (SJGCAT) have helped conduct the course. 
PO is environmentally conscious in utilization 

natural resources in all its 

production processes, 

while at same time providing its 

services in the most efficient and economical means This applies 

especially to the utilization of papers 

inks in Government 

GPO is the 

in 1994, compared with 

45,000 tons in 199'3. For 1994, 

value GPO's procurement activities for paper and paper 

was $'381 million 

$'36.2 the previous year ln ad-

, GPO's printing contractors utilize an estimated 275,000 to '300,000 

tons of paper each year in producing 

Government work. 

GPO buys paper by the pound and 

by the sheet Paper purchased by the 

pound totaled 29,'300 tons in 1994, 

compared with 2!.'300 tons in 1993. 

purchased the 

marily copier paper-totaled 2.7 bilsheets compared with 2.8 billion 

sheets the previous year. GPO also 

purchased 92.8 million envelopes in 

1994, compared with 84.6 million in 

1993, and 1.6 million cartons and 

other containers compared with 2. l 

million the previous year 

The monthly average inventory of 

paper in 1994 was 8,400 tons, with a 

high of 9,500 tons in January 1994 and 

a low of 6,900 tons in May 1994. On 

September 30, 1994, there were 8,400 

tons of paper in inventory. 

GPO disposes of paper waste and 

spoilage by selling it to contractors 

for recycling During 1994, GPO 

earned $422,400 from sales of 

wastepaper, compared with $394,200 

from sales of wastepaper in 1993. 

RECYCLED PAPER 

In 1989, GPO began buying recyand writing papers under 

the Guidelines for the Federal Procurement of Fiaper and Paper Products Containing Materials 

issued the Environmental Protection Agency (EPA) pursuant to theResource Conservation and Recovery Act 

of 1976, as amended. The Guidelines 

were implemented at GPO by the JCP. 

which has authority over 

printing papers under Title 44. 

The EPA Guidelines establish minimum content standards for recovered 

materials in most grades of paper 

used in Government printing. For example, the Guidelines require 

newsprint purchased by the Government to contain 40 percent postconsumer recovered materials. Most offset printing papers are required to 

contain a minimum of 50 percent 

wastepaper, which may include cuttings and other wastepaper from the 

paper manufacturing process, with no 

minimum content standard for postconsumer recovered materials. When 

they were issued, the Guidelines did 

not establish any recycled content requirements for certain other grades of 

27 

paper, including copier paper and 

forms bond, which were determined to 

be unavailable with recycled content 

Under the guidance of the )CP, 

however, GPO has expanded its requirements for recycled paper beyond 

those established by the EPA Guidelines. In 1990, the JCP implemented 

standards for the procurement recycled copier paper, forms bond, and 

papers not covered by the 

Guidelines. As a result, GPO has 

purchasing more grades of paper 

content than are 

the Guidelines. 

In addition, the requirements 

recycled content established the 

JCP also significantly exceed those established by the EPA Guidelines for 

the majority printing papers used 

GPO. For example, since 1991 GPO 

been purchasing recycled 

newsprint with a content of I 00 percent postconsumer recovered materiThis paper is used to print the 

Congressional Record and the 

For the six most frequently 

utilized offset printing papers used 

GPO, in 1992 GPO began to move to a 

requirement for 50 percent wastepaper, of which I 0 percent must be postconsumer recovered materials. In 

1993, the requirement was changed to 

50 percent wastepaper, of which !5 

percent must be postconsumer recovered materials. 

As a result of these initiatives, virtually all printing produced or procured by GPO is on recycled paper, 

and GPO's paper procurement program is among the most environmentally responsible procurement programs in the Federal Government 

today. Moreover, cost data for the 

printing papers most commonly used 

indicate that GPO's more stringent 

recycled content requirements are 

being fully met with no significant 

increase in cost 
cent 

old newspapers 

GPO purchased 344.6 

of this paper 

to 

contract 

this paper in year of 

Executive Order on Recycling 

As a result its positive 

ence with recycled paper, GPO 

the House in 

Executive Order 12873 

on 

and Waste Prevention" early in FY 

!994. The executive order was 

by President Clinton on October 

1993. 

to 

increase the amount of products they purchase, including paper. 

The order specifically directs 

to increase 

materials content 

high-speed paper, paper, 

forms bond, computer printout paper, 

carbonless paper, file folders, and 

white woven envelopes used by the 

Government to a minimum of 20 percent beginning December 31, 1994, 

and a minimum of 30 percent beginning December 3!, 1998. For other uncoated printing and writing paper, 

such as writing and office paper, book 

paper, cotton fiber paper, and cover 

stock, agencies are directed to purproducts with a minimum content standard of 50 percent recovered 

materials including 20 percent postconsumer materials beginning on 

December 31, 1994. This standard 

must also be increased to 30 percent 

ALKALINE AND 

PERMANENT PAPERS 

Printer 

Government's progress in imthis policy and report to 

Congress periodically. 

The group's first report to 

recommended 

publications that are 

manent at time of creation 

be printed on permanent paper, using 

the specifications for such paper established by the JCP These specifications are contained in the paper standard JCP A270, which was designed to 

meet the requirements of American 

National Standards Institute (ANSI) 

standard 239.48-1984. In fact, JCP 

A270 is more stringent than the ANSI 

standard in some of its durability requirements and is recommended 

permanent paper standard for the 

Federal Government. The group further recommended that all other documents should be recorded on alkaline papers. There are currently 

several specific JCP paper standards 

for alkaline paper. 

tives Committee on 

GPO to prepare a 

ernment 

Since 

pers purchased in 

GPO have been alkaline. For the four 

contract periods between 

ULL\.JUC:l I, I 993, and 30, 

87 of 

PRINTING INKS 

For inplant production in 1994, 

GPO used 108 tons of printing inks. 

These included 34 tons of news ink to 

print the Congressional Record and 

the Federal Register, 60 tons of heatset inks, and 14 tons of sheetfed inks. 

GPO's printing contractors used an 

estimated l ,000 tons of various inks 

on work procured by GPO. 

GPO manufactured 52 tons of inks 

in 1994 for use in printing at the central office plant and for use by other 

printing entities, such as the Senate 

Service Department, compared with 

52 tons during 1993. An additional 56 
tons of inks were purchased for in~ 

plant use during the year. primarily 

news inks for the Congressional 

Record and the Federal Register, compared with 50 tons in 1993. 

The cost of ink is minimal com~ 

pared to the major cost components 

of any printing job, such as labor, 

paper, and machine time. For example, the cost of ink to produce the 

Congressional Record and the Federal 

Register (which use a relatively inexpensive ink) is approximately onetenth of one percent of the total cost 

of these two printing programs. The 

estimated cost of the ink consumed in 

Government printing performed or 

procured by GPO was $3.6 million for 

1994, or one half of l percent of GPO's 

total printing and binding revenues. 

Vegetable Ink Legislation 

Vegetable oil~based inks have at~ 

tracted increased interest because 

they help reduce dependence on for~ 

eign oil. rely on a domestically produced renewable resource, and contain properties that improve 

performance. make them economical 

to use, and environmentally friendly. 

In 1993, legislation was introduced 

in the Senate and the House of Representatives to increase the use of these 

inks in Federal Government printing. 

Hearings were conducted in the Senate in 1993 and the House in 1994. In 

October 1994, Congress passed, and 

the President signed into law, the Vegetable Ink Printing Act (PL. 103-348). 

which requires all Federal lithographic printing to use vegetable oilbased inks in the printing process, 

and specifies the minimum content 

percentage of vegetable oil to be in~ 

eluded in various printing inks. GPO 

began implementation immediately. 

ln 1994, vegetable oil was present 

in 22 percent of the ink used for inplant production, primarily in sheetfed 

inks. This included linseed oil which is 

in the varnishes of many inks. Soybean oil was in about 5 percent of the 

inks used by GPO, primarily in colored 

inks. There is no data available on the 

presence of vegetable oil-based inks 

in printing performed by GPO's contractors, but it is estimated that these 

inks are used widely due to their general presence in the commercial ink 

market today. With the acquisition of 

new web offset presses for printing the 

Congressional Record and the Federal 

Register, GPO made it possible to 

print these two publications with vegetable oil-based ink. 

GPO had an increasing number of 

term contracts in place in 1994 requiring the use of vegetable oil-based 

inks. Several Federal agencies requested that these inks be used, including the Internal Revenue Service. 

which requisitioned the use of vegetable oil~based inks on all tax packages. GPO found that commercial 

printers are capable of using vegetable 

oil-based inks at no additional cost to 

the Government and that many printers are already using such inks. The requirement to use vegetable oil~based 

inks would add little, if any, additional 

cost to Government printing contracts. 

There will be an increase in the 

amount of vegetable oil~based ink 

used by the Government as a result of 

the new legislation. For central office 

printing, the increase is projected to 

be approximately 6 to 8 short tons annually. This is a conservative estimate 

based solely on the presence of veg~ 

etable oil in heatset inks; the increase 

could be greater if GPO uses inks that 

exceed the minimum standards established by the legislation. It was not 

possible to develop a similar estimate 

for procured printing because of the 

absence of data on the kinds of inks 

used by contractors. 
PO was created not just to 

provide printing 

but so that those services 

would be employed in the 

broader purpose of getting Government information to the public lames 

Madison said: 

A popular Government, without popular 

information, or the means of acquiring it, 

is but a prologue to a farce or a tragedy, 

or perhaps both. Knowledge will forever 

govern ignorance, and a people who 

mean to be their own governors, must 

arm themselves with the power that 

knowledge gives. 

Informing the Nation has been a 

fundamental responsibility of our Government since its founding. For example, Article I of the Constitution calls 

on Congress to keep and publish a 

journal of its proceedings, a function 

that GPO still assists. By linking GPO's 

printing operations with the distribution function, Congress ensured that 

the comprehensive body of information printed at public expense would 

be made available for public use. GPO 

thus serves as the popular "means of 

acquiring" Government information 

that Madison spoke of. 

PROGRAMS AND FUNDING 

GPO's Superintendent of Documents provides public access to Government information through several 

different programs, including the sale 

of publications, compilation of 

catalogs and indexes, the distribution 

of publications to depository and international exchange libraries, the 

distribution of publications as required by law, and the distribution of 

publications for other Federal agencies on a reimbursable basis. 

In 1994, the Superintendent 

Documents received $11!.5 million 

in funding. Of that amount, $81.9 

million, or 74 percent. was from revenue earned from the publications to the public. No taxpayerprovided funds were included in this 

revenue. 

Another $5.6 million, or 5 

was earned as reimbursements from 

Federal agencies for distribution services performed for 

The remaining , or 2! 

percent of all Superintendent of Documents revenues, was derived from 

appropriated funds These funds were 

made available by the and 

Expenses Appropriation the 

intendent of Documents to ""'"r::.·ro 

programs mandated 

eluding the Depository 

gram. the and Indexing 

Program, the International 

Program, and the Statutory 

tion Program 

Employing ::>nr-wnv• 

sonnel, the Superintendent Documents distributed a total of l 0 I 8 million Government in I 

compared with 10'3.9 million publications in 1993. 

SUPERINTENDENT Of 

DOCUMENTS RELOCATION 

Documents 

leased space in Union Center 

at the corner of North Capitol and K 

Streets, NE, Washington, DC, relocated 

to GPO's central office were 

primarily associated with the Sales 

Program. The saved 

$467,800 annually in 

Along with the a 

new AT&T Automatic Call Distribution 

system was installed for the Sales 

Program, improving service to 

the public. 

DEPOSITORY LIBRARY 

PROGRAM 

Although GPO has 

the Depository Library 

I 00 years, providing Government 

Publications Distributed by the 

Superintendent of Documents 

(in millions) 

1990 1991 1992 1993 1994 

* includes distribution of decennial census publications 
From its beginning, the Depository 

Library Program has been built on 

several underlying principles: 

-:- A well-informed citizenry, cognizant of the policies and activities 

of its representative Government, 

is essential for the proper functioning of democracy. 

-:- The public has a right to Government information which has been 

prepared and published at public 

expense. 

-:- The Government has an obligation 

to ensure the availability of. and 

access to, public information at no 

cost to the user. 

-:- The publications provided through 

the Depository Library Program 

are a permanent and official source 

of Government information. 

-:- The public, the participating libraries, and the Government all 

benefit from the efficiencies afforded by a centralized distribution system, such as the DeposiGPO Bookstores 

tory Library Program, which ensures 

the wide availability of Government 

publications at no charge to the user. 

Today the Depository Library Program distributes Government publications to Federal depositories in approximately I ,400 public, academic, 

law, and Federal agency libraries nationwide. There is one depository library in nearly every congressional 

district. Three libraries were newly 

designated as depositories in FY ! 994 

while 13 relinquished their depository 

status. At yearend, there were I ,389 

libraries in the Program. 

Libraries are designated as depositories for Government publications 

by Senators and Representatives as 

well as by law. GPO sends the libraries copies of all Government publications that are not purely of an 

administrative nature, cooperatively 

sponsored, or classified for reasons of 

national security. The copies are paid 

for by an annual congressional appropriation. In return for receiving Government information at no cost, the 

libraries must make it available to the 

public without charge, and provide 

appropriate assistance to users. 

The majority of the depository libraries are selective depositories 

which tailor their Government publications acquisitions to local needs, 

choosing from among 7,000 organizational and series categories. Fiftythree libraries, or roughly one per 

State (depending on size andresources, some States have no regionals while others have more than one), 

are regional depositories and receive 

every publication distributed by the 

Program. They are required to retain 

indefinitely every Government publication they receive. These libraries 

also provide inter-library loan and related services to other depositories in 

their regions. 

According to a 1989 survey, more 

than 167,000 persons utilize Federal 

depository library collections nationwide each week. 
Program Funding 

The publications printed for depository libraries are paid for by the 

Salaries and Expenses Appropriation 

of the Superintendent of Documents. 

The appropriation also covers the cost 

of distributing the publications, as 

well as all administrative costs associated with Depository Library Program 

operations. In 1994, funding for the 

Program totaled $25 million, of which 

S 14.8 million, or nearly 60 percent, 

was for printing publications. 

Document Distribution to 

Depository Libraries 

During 1994, GPO distributed 17.8 

milllon copies of 45,800 titles to depository libraries. Including distributions to depository libraries performed on behalf of GPO the 

Department of Energy and the US. 

Geological Survey, more 20.6 

million copies of 64,900 titles were 

distributed in 1994, compared with 

overall totals of 26.7 million copies of 

76,400 titles during !993. During 1994 

GPO shipped approximately 439,000 

cartons of depository materials to the 

libraries, an average of 210 cartons 

every hour. About 58 of the 

copies distributed by GPO were in microfiche format while 41 percent were 

in paper format; another l percent 

were in electronic format 

Electronic Dissemination to 

Depository Libraries 

During the year, approximately 

20 I ,800 copies of 300 titles in electronic formats were distributed to depository libraries, compared with the 

distribution of 167,000 copies of 292 

titles in 1993. 

As authorized by the GPO 

tronic Information Access Enhancement Act of 1993 (PL. l 03-40), GPO is 

providing online Government information to depository libraries. GPO's 

Access service is provided at no 

charge to the libraries, with the costs 

paid from the Salaries and 

Appropriation. At the end of FY 1994, 

approximately 300 libraries were 

linked with the Access service. 

Depository libraries may nrr.utr<IO 

GPO Access to the public at differing 

levels of from on-site 

use within the library to off-site use 

through electronic for those 

users who want to connect GPO 

Access from their classroom, home, or 

office. first such gateway was established in Missouri late in FY !994. 

The gateways twenty-four 

hours a day, seven days a offering public access to 

ernment information 

brary hours. 

Plans for FY 1995 expandof information 

on GPO Access, numof to one in every state, 

and providing information 

•r.r:.rrwservices via GPO Access. 

Program Efficiencies Benefit 

the Taxpayers 

was 

centralization and 

Depository Library Program. 

If the Program were to on 

a decentralized basis, its costs could 

triple The increased costs would arise 

from the need to fund additional personnel throughout the hundreds of 

publishing entities in the Government 

to perform depository duties. cost 

of depository printing would increase if it were to be performed on a 

decentralized basis rather than 

through GPO. 

Most importantly, the cost of 

tribution would rise significantly 

through the loss of economies of 

scale made available to GPO. Under 

GPO's depository distribution 

publications from multiple 

Copies of Government Documents 

Distributed to Depository Libraries 

1990 1991 1992 1993 1994 

' includes distribution of decennial census publications 

ers 

ing essential Government 

ruse. 

Program Benefits for 

Federal Agencies 
tions available to the Superintendent 

of Documents for distribution to de~ 

pository libraries. This requirement is 

reiterated in policy guidance set forth 

in Office of Management and Budget 

Circular No. A-130, "Management of 

Federal Information Resources" (July 

1993), which also encourages agencies to make electronic information 

products available to the Depository 

Library Program. 

These requirements provide a substantial information dissemination 

benefit to publishing Centralizing Government printing through 

GPO has proven to be an effective 

mechanism to obtain publications 

and other information for the Depository Library Program. When an agency 

produces a ication GPO. 

GPO pays for the costs of printing and 

distributing for depository libraries. This process, which is virtually transparent to publishing agenensures broad distribution of 

their information 

However, if 

Federal Depository libraries, 

by State and Territory, as of 

September 30, 1994 

(total=1 ,390) 

Alaska/9 

Hawaii/11 

American Samoa/1 

Panama Canal Zone/1 

Guam/2 

Micronesia/1 

Puerto Rico/5 

Virgin lslands/2 

Northern Mariana lslands/1 

tions elsewhere than GPO, by law they 

must pay for the cost of the copies 

that GPO distributes to the libraries. 

Fugitive Documents 

Many publications produced by 

the Government fail to be included in 

the Depository Library Program. Documents that belong in the Program, 

but which are excluded, are known as 

fugitive documents. Their absence 

from depository library collections 

impairs effective public access to Government information. 

While many studies of the fugitive 

document problem have been conducted, data vary as to the exact number of publications that are not in the 

Depository Library Program. Sometimes administrative errors are made 

GPO in document selection and 

distribution. More commonly, however, documents become fugitives 

from the Program due to their production outside of GPO, such as in 

agency printing plants There is also a 

growing number of fugitive docuWA/22 

OR121 

CA 

104 

NY 

11 

10 

12 

UT 

11 

AZ 

18 

MT18 

WY 

.10 

33 

ments due to increased agency use of 

electronic systems to produce and 

disseminate their own documents. 

Fugitive documents defeat the 

purpose of the Depository Library 

Program and undermine the public's 

ability to access information critical 

to their lives. Over the years, GPO has 

taken steps to remedy the problem. 

One step has been an offer to agencies to supply two copies of any publication produced outside GPO, rather 

than I ,400 copies, from which GPO 

can produce microfiche copies for 

shipment to depositories. GPO has 

also begun efforts to encourage agencies to utilize the GPO Access service 

to ensure dissemination of their electronic information to depositories. By 

yearend FY 1994, one such effort involved the dissemination of General 

Accounting Office reports. 

The operation and ongoing expansion of agency printing plants, however, will continue to increase the 

number of fugitive documents. 
Copies of 

(in millions) 

1990 1991 1992 1993 1994 

ment information field. 

of 15, 

Seminar 

Annual 

itory Seminar was held from 

l 1994. The seminar was preprovisions of 17 

44 Superintendent 

by 

Documents to sell Government publi" 

cations to public 

lications are to be 

Program is a one stop, low cost 

ping center for Federal 

information. 

Unlike the Library Program, is funded by congressional appropriation, Pro" 

gram is financed entirely by revenues 

tions in formats n.:>nar-:>TDrl 

S l. 5 million in revenue, ~""'.,...n"r"'·rl 

with S I. I million the 

Receipts Sales of the 

Congressional Record and 

the Congressional n1w~c.rt-nr•u 

sec-
bound sets in all formats was approximately ~740,500 in 1994, compared 

with $542,000 in 1993. Revenue from 

sales of the Congressional Directory 

was approximately $114,500, compared to $93.000 the previous year. 

Order Activity 

The Sales Program processed over 

1. I million orders in 1994, compared 

with 1.6 million orders in 1993. Of the 

1994 orders, approximately 60 percent 

were from the business community. 

The remainder were from private individuals and various government and 

academic institutions. During the 

year, 55 percent of central office mail 

orders were for single copy publications and 45 percent were for subscriptions. Mail, fax. and telephone 

orders made up approximately 69 percent of all orders. The remaining 31 

percent were walk-in purchases at the 

bookstores, the Congressional Sales 

Office, and the Retail Sales Outlet. 

The total number of copies sold by 

the Sales Program decreased from 26.8 

million in 1993 to 21.1 million in 1994. 

Electronic Information Products 

While total sales volume decreased, sales of electronic information products increased dramatically. 

GPO's list of electronic product offerings on CD-ROM, magnetic tape, and 

personal computer diskette grew substantially in I 994, rising to over 1,000 

titles from the more than 700 titles 

made available for sale in 1993. Titles 

included the Unique Physician Identification Numbers, Supreme Court Opinions, the U.S. Code, and IRS tax forms. 

With the launching of the GPO Access service in June 1994, GPO offered 

sales subscriptions to the service as 

required by P. L. I 03-40. Prices of the 

subscriptions were based on incremental cost, as stipulated by the law. 

At yearend, there were I ,900 subscriptions to the service, generating total 

revenues of $74,700. 

Bookstore Activity 

There was a significant increase in 

bookstore revenue, increasing from 

$15.5 million in 1993 to $16.5 million 

in 1994. The San Francisco bookstore 

was relocated to a more publicly accessible site, improving service to 

customers in that area. Work also 

began on the relocation of the New 

York bookstore to a more suitable location within the New York City 

Federal Building. 

Marketing 

Marketing produced six issues of 

its New Books catalog of new Sales 

Program products and distributed it 

to a mailing list of librarians and 

other information professionals. Two 

issues of the U.S. Government Information (formerly U.S. Government 

Books) catalog of new and popular titles and one issue of the U.S. Government Books for Business catalog were 

also produced. To take advantage of 

the publicity surrounding the 50th anniversary of D-Day, Marketing revised 

and distributed its Military History 

catalog. In addition, a new Resources 

for Government Contractors was produced and distributed during the year. 

In addition to catalogs, Marketing 

produced and distributed 39 other 

mailers, flyers, and direct mail letters 

promoting Sales Program products 

to 687,000 targeted prospects. One 

of these promotional products was 

a brochure featuring publications 

about Americans with Disabilities 

Act compliance requirements. Marketing also produced and distributed 

!54 product publicity releases to 

targeted audiences during the year, 

and conducted exhibits at six conventions, including two national library 

association meetings. 

CATALOGING AND INDEXING 

PROGRAM 

The Superintendent of Documents 

is required by sections 1710 and 1711 

of Title 44 to index and classify Government documents and prepare the 

Monthly Catalog of U.S. Government 

Publications, which contains authoritative descriptions of Government 

documents. The program is funded by 

the Salaries and Expenses Appropriation of the Superintendent of Documents. In 1994, Program funding was 

$2.4 million, compared with $2.8 million in 1993. 

During 1994, approximately 33,600 

items were cataloged, compared with 

36,700 items in 1993. Receipts of new 

cataloging work totaled 35,900 titles, 

compared with 47,400 titles received 

in 1993. 

The backlog of titles awaiting cataloging decreased from 15,500 at the 

end of 1993 to 5, 100 at the end of 1994. 

STATUTORY DISTRIBUTION 

PROGRAM 

Under various sections of Title 44 

the Superintendent of Documents is' 

required to distribute certain publica~ 

tions free of charge to recipients designated by law. These publications include the Congressional Record, the 

Commerce Business Daily, and the 

Official Reports of the Supreme Court. 

The Statutory Distribution Program is 

funded by the Salaries and Expenses 

Appropriation of the Superintendent 

of Documents. Program funding was 

$771 ,000 in 1994, compared with 

$600,000 in 1993: 

During 1994, the Superintendent of 

Documents received 3.5 million copies 

of publications which were distributed 

free in accordance with statutory 

requirements. the same number of 

copies received and distributed in 1993. 
AGENCY DISTRIBUTION 

PROGRAM 

Section 170 l of Title 44 authorizes 

the Superintendent of Documents to 

distribute publications on behalf of 

Federal agencies to recipients designated by those agencies. This is a reimbursable operation. In 1994, the 

Agency Distribution Program generated $5.6 million in reimbursement 

revenues on costs of $5.4 million, 

yielding a net income of $250,000. This 

compared with revenues of $5.5 million on costs of $5.4 million in 1993, 

resulting in a net income of $114,000. 

In 1994, GPO received and mailed 

approximately 50.3 million copies of 

publications on behalf of other agencies, compared with 43.7 million 

copies in 1993. 

Consumer Information Center 

The largest reimbursable operation 

is located at GPO's Public Documents 

Distribution Center in Pueblo, CO 

Center is nationally known for its 

"Pueblo, CO 81 009" mailing address. 

Approximately half of the Center's 

work is performed on behalf of the 

Consumer Information Center of the 

General Services Administration, for 

whom GPO distributes low-cost and 

free consumer-oriented publications 

Other work is performed for the Department of and the U.S. 

Service. In 1994, approximately 18.2 

million free and paid consumer publications were distributed by the Center, 

compared with 22.3 million in 1993. 

INTERNATIONAL EXCHANGE 

PROGRAM 

Pursuant to convention concluded at Brussels on March 15. !886, 

and proclaimed by the President on 

January 15, 1889, and subsequently 

codifiedatsection l719of US. 

Government publications 

Congressional Record are 

to foreign libraries in 

lications produced 

ments. 

of 

this Program while the 

of Documents distributes the publications. The International Program is funded by the Salaries and 

Appropriation Superintendent of Documents. 

fundingwas$845,600in l994,comwith $592,000 in 1993. 

Approximately 1.2 million 

U.S. Government publications were 

to in 65 countries 

in I 

with 779,000 copies 

nations in !993. 
resources. 

FACILITIES AND EQUIPMENT 

IMPROVEMENTS 

work to install the 3 new offset 

web presses acquired during the year. 

Cost savings for electricity were 

shutting down air dlstrichillers. and 

transformers on and by 

more efficient light fixtures in 

Superintendent of Documents 

MATERIALS AND SUPPLIES 

MANAGEMENT 

GPO's 1994 procurement other than for 

was $80.4 million, compared 

with million in 1993. Of this, 

S 38.! million was for paper, enand cartons; million 

transportation, comand travel; $11.6 million 

was for materials and supplies; and 

$4.9 million was for machinery, equipment, and building appurtenances. 

During 1994, GPO's Materials ManService (MMS), which handles non-printing procurements, suenegotiated several leases for 

GPO's operations. The San Francisco 

n, •• ,vc·tf'\t'"' was relocated from 

space to commercial space. Leases 

were the Superintendent of Documents warehouse space 

in Laurel, MD. The lease for the Hampton Regional Printing Procurement Office was renewed. MMS also negotiated the relocation of the Chicago 

Regional Printing Procurement Office, 

and negotiated the termination of the 

lease at Union Center Plaza and therelocation of all Superintendent of Documents operations from that facility to 

GPO's central office. 

Under its responsibilities for the 

procurement of printing papers, MMS 

conducted seven mill inspections during the year to ensure compliance with 

Environmental Protection Agency 

guidelines on recycled paper. The service also awarded contracts for the 

procurement of recycled copier paper, 

passport paper, and newsprint for the 

production of the Congressional 

Record and the Federal Register. 

In addition, MMS completed the 

procurement of three new offset web 

presses to replace the aging web letterpresses used to print the Record 

and the Register, and contracted for 

necessary installation activities. 

HUMAN RESOURCES 

Employment and Training 

GPO reduced overall employment 

in 1994, beginning the year with 4,477 

employees on board, and ending it at 

a level of 4,325. Overall FTE utilization 

was 4,248. A hiring freeze was contin~ 

ued during the year for all administra~ 

tive areas and all manager/supervisory positions. 

A major activity in FY 1994 was the 

conduct of GPO's retirement incentive 

program between November I and 

December 31, 1993. GPO's Personnel 

Service presented briefings and conducted a large number of individual 

and group retirement counseling 

sessions. A total of 357 employees 

retired under this program. 
During the year, Personnel Service 

delivered more than 3,200 instances 

of training to GPO employees through 

inhouse and outside sources. More 

than 900 employees received com~ 

puter-related training. Courses were 

also provided in employee health, 

safety, benefits, and clerical skills. 

Health and Safety 

GPO made considerable progress 

in 1994 in environmental compliance 

activities. Improvements in waste 

water discharge led to removal of 

the requirement for GPO to obtain a 

permit under the Clean Water Act. 

Permit applications for a number of 

presses were submitted, ensuring 

GPO's continuing efforts to stay in 

compliance with the Clean Air Act. 

Work with contractors and District of 

Columbia environmental officials led 

to an agreement to monitor only underground storage tank contamination, rather than to pay for expensive 

remediation technology. 

Hazardous waste accumulation, 

inspection, and removal activities all 

improved in 1994. The current levels of 

hazardous waste have decreased almost to the point at which GPO soon 

may no longer be considered a large 

quantity generator. In 1993, GPO 

shipped 270 drums of hazardous 

waste; in 1994, 62 drums were shipped. 

The prevention of accidents, injuries, and illnesses and the resulting 

costs of workmen's compensation were 

a major focus in 1994. All lost time accidents were investigated by the GPO 

safety officials. GPO also promoted 

health initiatives and hosted the 8th 

Annual Health Fair for employees. 

Labor and Employee Relations 

GPO administers labor relations 

policies in accordance with the pertinent laws, rules, and regulations issued by OPM, the Merit Systems Protection Board (MSPB), and the 

Federal Labor Relations Authority 

(FLRA). GPO has 17 unions which represent 22 bargaining units. Collective 

bargaining agreements cover all bargaining unit employees. There are approximately I ,800 employees on 

union dues withholding. 

During the year, negotiations on a 

new labor-management agreement 

were concluded with American Federa~ 

tion of Government Employees (AFGE) 

Local 3392, representing employees in 

GPO's Pueblo Documents Distribution 

Center. In accordance with the Administration's policy of a cooperative relationship between labor and management, Pueblo employees will be the 

first GPO employees to undertake a 

formal partnership training program 

by the Federal Labor Relations Authority and the Federal Mediation and 

Conciliation Service. Wage negotiations were also completed with AFGE 

Local 2738, representing GPO's police 

officers. In addition. labor relations 

training was provided for new supervisors to help promote good labormanagement relations. 

In the area of employee relations, 

36 employees were removed or discharged from service in 1994. 

Equal Employment Opportunity 

GPO maintains a work environment 

which promotes equal employment 

opportunity without regard to race, 

color, religion, sex, national origin, 

age, or physical or mental disability. 

There were I 04 EEO complaints 

on file at the beginning of 1994. During the year, 19 new complaints were 

filed, 54 cases were closed, and 69 

cases remained open. GPO adopted 

and conducted training on the Equal 

Employment Opportunity Commis~ 

sion's revised regulation regarding 

new procedures for formal complaint 

processing. GPO also trained EEO 

personnel in alternative dispute reso~ 

lution techniques. In addition, GPO's 

EEO office continued special empha· 

sis initiatives such as the Federal 

Womens' Program. the Hispanic Employment Program, and the Disability 

Employment Program. 

SECURITY AND SUPPORT 

SERVICES 

Several actions were taken to increase the security of GPO's personnel 

and facilities. The number of operating 

security alarm points was increased 

from 184 to 231. Three new CCTV cameras were installed and activated in 

new high security areas. A new build· 

ing security and control terminal and 

six new smart cardkey alarm terminals 

were installed in the central office. 

Seven additional card readers were installed in selected locations to control 

access into protected production and 

other work areas. 

In GPO's Support Services, a mail 

management training program was 

completed in 1994. The program provided printing procurement and customer service personnel with information on U.S. Postal Service rates, 

classification. and delivery standards 

to facilitate and expedite the cost-effective delivery of print products. 

During the year. Support Services 

also responded to a mandate from 

the Advisory Committee on the 

Records of Congress to develop a 

comprehensive records schedule for 

GPO, including procedures for inventorying GPO records and transferring 

them to the National Archives. 

INFORMATION SYSTEMS 

The relocation of Superintendent 

of Documents operations from Union 

Center Plaza required a major expansion of GPO's local area network during 1994, which was accomplished by 
GPO's Office of Information Resources 

Management (OlRM). 

In support PL. 103-40, GPO 

dedicated access to the Internet during the year. Additionally, asynchronous dialup and graphical local 

connections to both the GPO Access 

and Federal Bulletin Board systems 

were developed and implemented. 

To improve the management of 

GPO resources, OlRM linked the Materials Management Procurement and 

Control System to the Blank Paper 

System, permitting the complete tracking of blank paper orders. 

Overall requirements for a complete 

Financial Information System were developed. An automated labelling 

sequence to the Depository 

Distribution and Information System 

eliminated returned publications. In 

addition, Mail List System was 

modified to append the ZIP+4 and 

to mail labels. 

FINANCIAL MANAGEMENT 

In addition to providing all accounting, billing, voucher examination, and related services in 1994, a 

pilot credit card program was initiated 

that allows agencies to use their VISA 

lMPAC cards to pay for printing and 

publishing orders. This program will 

reduce the cost to GPO and agencies 

by streamlining the accounting and 

expediting of collections. 

Another effort by the Office of the 

Comptroller was to expand the use of 

reimbursable mailings for GPO printing and binding contracts. The expanded use of GPO's mailing services 

should significantly increase GPO's 

revenue base. 

GPO's Accounts Payable System 

for materials and supplies was completely automated during the year. The 

new system will process all materials 

and supplies vouchers and allow the 

contractors to be paid electronically. 

PLANNING 

During the year, Planning compiled the FY 1994 Annual Proposed 

Capital Equipment and Facilities Requirements Plan, which accompanied 

GPO's overall budget plan submitted 

to the JCP. Materials were drafted in 

response to the recommendations of 

the GSA on improvements to GPO's 

information resources management 

activities. Planning also prepared 

semiannual reports of management 

actions taken or planned to be taken 

in response to recommendations of 

GPO's Inspector General. 
MANAGEMENT COMMENTS 

The consolidated financial statements are prepared in accordance 

with generally accepted accounting 

principles (GAAP) for Federal agencies. GAAP requires that financial 

statements be prepared on the 

accrual method of accounting, so the 

statements can provide reliable information prepared in a manner consistent with that of the previous year. 

Transactions of GPO are executed and 

recorded in conformity with established procedures. The financial statements are intended to provide information concerning events and other 

economic affairs of GPO. Furthermore, the statements also supply 

information that demonstrates management's ability to use resources 

effectively in achieving GPO's primary 

goals and objectives. 

GPO's accounting system includes 

internal controls designed to provide 

reasonable assurance that assets are 

safeguarded against loss from unauthorized use or disposition and that transactions are properly recorded. To ensure 

that adequate internal controls are 

maintained. management monitors the 

accounting system and initiates modifications or improvements deemed necessary to promote operational efficiencies and encourages adherence to 

prescribed managerial policies. 

Budgetary Issues 

GPO's mission is to assist Congress 

and Federal agencies in the cost-effective creation and replication of information products and services, and to 

provide an effective and economical 

conduit to the public for government 

information products and services. 

GPO strives to operate and manage its 

resources as efficiently as any large 

corporation, although the Federal budprocess presents a number of challenges not faced by the private sector. 

Neither Congress nor GPO has the 

ability to accurately forecast the 

amount of printing that may be needed 

for the legislative process. Likewise, 

estimates of the funds required to produce congressional printing cannot be 

precisely predicted. As a result, there is 

no assurance that the necessary level 

of funds has been appropriated by 

Congress to GPO. In prior years where 

workload has exceeded funding available. arrangements were made in 

ensuing years to pay GPO for the shortfall that was created. In FY 1994 congressional workload was less than 

anticipated which enabled the entire 

prior-year funding shortfall for unliquidated obligations to be paid off. 

A decline in traditional printing and 

binding in the Federal Government has 

occurred and is expected to continue. 

GPO will respond to the decline in 

demand for ink-on-paper products by 

downsizing and reducing costs, by trying to obtain a larger share of the market, and by offering more cost-effective 

electronic-media products. 

As a Federal agency, GPO may only 

produce products and perform services that are authorized by law. GPO 

cannot diversify and enter new lines of 

business, as a private concern may. 

Even with this restriction, GPO is 

actively pursuing avenues that will 

make the Agency, and the Federal 

Government as a whole, more efficient GPO has agreed to perform services, such as billing and collecting for 

the Department of Commerce and 

offered to provide support services to 

other Government agencies, in order 

to reduce administrative costs charged 

to GPO's products and services. 

GPO has invested in equipment 

modernization, new technology, and 

facilities improvements that will 

improve efficiency and allow GPO to 

offer more comprehensive services in 

the future. 

Fiscal Year 1994 Results 

The public printing and documents 

chapters of Title 44, United States 

Code, require GPO to fulfill the printing 

needs of the Federal Government and 

distribute Government publications to 

the public. GPO activities are financed 

through a revolving fund which is reimbursed by payments from client agencies. sales to the public, and transfers 

from the Congressional Printing and 

Binding Appropriation and the Salaries 

and Expenses Appropriation of the 

Superintendent of Documents. 

annual appropriations are used to 

reimburse GPO for costs incurred in 

performing congressional work and to 

fulfill statutory requirements associated with the distribution of Government publications. Reimbursements 

to the revolving fund from these appropriations are recorded as revenue. 

GPO experienced a consolidated 

net under-recovery of $21.8 million in 

FY 1994, compared with a S 14.! million under-recovery for FY 1993. The 

increase in the under.recovery from 

FY 1993 to FY 1994 is attributable to 

increases in expenses, primarily 

negotiated wage increases for GPO 

employees, and incentive payments 

to employees to separate from the 

agency; a (since January 1990} 

on prices GPO may charge customers; and a continuing decline in 

printing and binding work, as discussed above. Excluding the nonrecurring separation incentive payments of $8.7 million, the FY 1994 

under-recovery was S l million less 

than the FY 1993 under-recovery. 

Consolidated revenue decreased by 

S 13.5 million to $803.1 million in 

FY 1994. The greatest decrease was in 

Printing and Binding Operations, 

where revenue decreased $15 million. 

Total expenses, including the $8.7 million of the separation incentive pay, 

decreased by $5.8 million to $824.9 

million, primarily as a result of a 

decrease in printing and reproduction 

procured from commercial printers of 

$3.5 million, and as a result of $4.8 million in net savings from the separation 

incentive program. Approximately 

S 13.5 million in personnel compensa-
tion costs were in remain- A summary, in thousands of dolder of FY 1994 when 357 GPO of revenue net income or 

ees were separated $8.7 million in under-recovery in the major operain the first tions of GPO is below: 

1994 1993 

Net Income Net Income 

Revenue or (Loss) Revenue or (Loss) 

Revolving Fund: 

Printing and Binding OperationsPurchased Printing: 

Central 

Regional 

$322,281 $ (641) $326,474 

203,533 

$ 1,732 

204,491 (5,516) (5,943) 

Subtotal 526,772 (6,157) 530,007 (4,211) 

Inhouse Printing: 

Central 

Regional 

192,241 (20,762) 202,429 

7,255 

(13,052) 

5,346 (2,254) (1 ,217) 

Subtotal 197,587 (23,016) 209,684 (14,269) 

Other Operations 

Subtotal of Printing 

2,414 949 2,110 671 

and Binding Operations 726,773 (28,224) 741,801 (17,809) 

Information DisseminationSales of Publications 

Agency Distributions 

Subtotal 

Appropriations: 

Salaries and Expenses 

Congressional Printing and Binding 

81 ,937 6,200 

5,606 250 

87,543 6,450 

23,934 

76,363 

84,083 

5,484 

89,567 

26,247 

80,044 

3,616 

114 

3,730 

Subtotal 100,297 106,291 

Eliminations (111 ,486) (121 ,030) 

Total Consolidated Revenues $803,127 $(21,774) $816,629 $(14,079) 

REVOLVING FUND 

Printing and Binding 

Operations 

!n FY 1994, GPO's Printing and 

Binding Operations contributed revenue of $726.8 million, compared with 

$741.8 million in FY 1993. Printing and 

Binding Operations generated 76.7 

percent of total GPO revenue, compared with 76.1 percent last year. Revenue from commercially procured 

printing was $526.8 million, or 67.2 

percent of total GPO revenue ( excluding revenues from the sales of blank 

paper and other operations). 

Purchased Printing OperationsCentral and regional printing procurement operations reported revenue of 

$5268 million in FY 1994, compared 

with revenue of $530.0 million in 

FY 1993. The procurement operations 

experienced a net under-recovery of 

$6.2 million, compared with a net 

under-recovery of $4.2 million in 

FY 1993. 

Central-Revenue from central 

office printing procurement activities 

was $322.3 million, compared with 

$326.5 million in FY 1993. Expenses 

for central office printing procurement 

activities were $322.9 million, compared with $324.7 million the previous fiscal year The net under-recovery 

for office printing procurement 

was l ,000, compared with FY 1993 

net income of S I. 7 

Regional-l~egional printing procurement revenue was $204.5 

with $203.5 million previous year, while expenses increased 

to $210 mi from $209.5 million 

in FY 1993. The net under-recovery in 

printing procurement 

decreased to $5.5 million in FY 1994 

a $5.9 million under-recovery in 

FY 1993. 

Inhouse Printing OperationsCentral and regional inhouse printing 

operations generated revenue of 

$197.6 million in FY 1994, compared 

revenue of $209.7 million in 

FY 1993. This operation experienced 

a net under-recovery of $23 

compared with a net under-recovery 

$14.3 million in FY 1993. 

Central-Central plant printing 

showed an under-recovery 

of $20.8 million in FY 1994, 

with a net under-recovery of S 13.! million in FY 1993. The increase was due 

to an overall decline in demand for 

printing and binding services. 

Regional-GPO regional printing 

operations experienced a net underrecovery of $2.3 million in FY !994, 

compared with a net under-recovery of 

$1.2 million in FY !993. In May 1994, a 

satellite facility in Juneau. AK, was 

transferred to GPO from GSA. 

Other Operations-Other operations 

consist of revenues and expenses 

related to the sale of retired fixed 

assets, the pay parking program, and 

other transactions. Other operations 

generated net income of $949,000, 

compared with net income of $671,000 

in FY 1993. 

Information Dissemination 

Sales of Publications ProgramGPO's Sales of Publications Program 

generated net income of $6.2 million 
in FY 1994, an increase from 1993 fiscal 

year net income of $3.6 million. Total 

revenue decreased to $81.9 million. 

compared with $84.1 million in FY 

1993, due primarily to a decline in 

number of customers. Revenue from 

the of Government publications in 

electronic format was S I .5 million in 

FY 1994, compared with Sll million in 

FY 1993. Bookstore revenue 

to $16.5 million. compared with SI 5.5 

million in FY 1993. 

Agency Distribution Services-Under 

contract with customer GPO 

distributes publications to 

designated by those agencies. and 

charges for the cost of services performed. This program had revenues 

$5.6 million and million and net 

incomeof$250.000andStl4.000in FY 

1994 and FY 1993, respectively. 

APPROPRIATIONS 

Salaries and Expenses 

The Salaries and 

priation is used to fund the Statutory 

Distribution Program, the Depository 

Library Program, the Cataloging and 

Indexing Program, and the International Exchange Program. These programs are administered and performed by Superintendent of 

Documents employees. The amount 

of appropriation expended was $23.9 

million in FY 1994, compared with 

$26.2 million in FY 1993. 

Congressional Printing 

and Binding 

Printing and binding expenses for 

work performed for Congress are 

reimbursed to the Printing and BindOperations fund upon 

bill For FY 1994, reimbursements 

from the appropriation were $76.4 

million. compared with $80.0 mi 

in FY 1993. In FY 1994 the shortfall in 

appropriations resulting from 

years was fully funded 

ELIMINATIONS 

Eliminations consist revenues 

from publications sold, printing and 

binding, and other services provided 

to operations funded within GPO. 

Eliminations decreased to SIll. 5 milin FY 1994 from $!21 million in 

FY 1993, primarily due to decreases in 

the services performed by the Printing 

and Binding revolving fund that are 

reimbursed by the Salaries 

nc:>n<::c>c: and Congressional Printing 

and Binding Appropriations. 

Fiscal Year 1995 Projections 

On May 12, 1994. JCP Resolution 

Number I directed the Public Printer 

"to manage the Government Printing 

Office so as to meet financial obligations of FY 1995 from revenues collected in FY!995 

rates." In order 

it will need an increase in the amount 

work it receives from customers 

since rates cannot be increased. GPO's 

primary customer, Congress, is 

expected to more printing 

than recent sessions. Even though 

GPO has been mandated to breakeven, it may under-recover expenses 

as rTwch asS ll million. This represents a significant improvement from 

the $21.8 million under-recovery in FY 

1994. The proiected improved performance is based on savings generated 

from the separation incentive program. 

increased congressional workload, and 

increased productivity 
U.S. Government Printing Office 

Consolidated Statements of Revenues and Expenses 

For the Years Ended September 30, 1994 and 1993 

(Dollars in Thousands) 

1994 

Percent of 

Amount Revenues Amount 

Revenues 

Printing and binding $616,091 76.7% $621,584 

Sales of publications 81,937 10.2 84,083 

Appropriations 99,493 12.4 105,478 

Reimbursements 5,606 0.7 5,484 

Total revenues 803,127 100.0 816,629 

Expenses 

Printing and reproduction 469,382 58.4 469,214 

Personnel compensation and benefits 227,767 28.4 235,772 

Supplies and materials 48,566 6.0 50,651 

Rents, communications and utilities 30,339 3.8 31,152 

Publications sold 19,396 2.4 23,111 

Depreciation and amortization 6,166 0.8 5,950 

Other services 5,753 0.7 5,363 

Surplus publications 2,788 0.3 5,253 

Travel and transportation 6,060 0.8 4,242 

Total expenses 816,217 101.6 830,708 

Operating Loss $ (13,090) (1.6) $ (14,079) 

less-Separation incentive pay 8,684 1.1 

Net Loss $ (21 ,774) (2.7)% $ (14,079) 

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

1993 

Percent of 

Revenues 

76.1% 

10.3 

12.9 

0.7 

100.0 

57.5 

28.9 

6.2 

3.8 

2.8 

0.7 

0.7 

0.6 

0.5 

101.7 

(1. 7) 

(1.7)% 
U.S. Government Printing Office 

Consolidated Balance Sheets 

As of September 30, 1994 and 1993 

(Dollars in Thousands) 

Current Assets 

Funds with U.S. Treasury (Note 20) 

Accounts receivable (Note 4) 

Inventories (Note 2E) 

Prepaid expenses 

Total current assets 

Property, Plant, and Equipment (Note 2F) 

Land and buildings 

Equipment and building improvements 

Total acquisition value 

Assets 

Less: Accumulated depreciation and amortization 

Total property, plant and equipment 

Long-Term Accounts Receivable (Note 5) 

Total assets 

1994 

$149,180 

172,164 

28,186 

251 

349,781 

18,633 

152,617 

171,250 

(102,908) 

68,342 

$418,123 

The accompanying notes are an integral part of these consolidated balance sheets. 

1993 

$176,180 

158,117 

29,221 

234 

363,752 

18,633 

136,468 

155,101 

(97,900) 

57,201 

$420,953 
U.S. Government Printing Office 

Consolidated Balance Sheets 

As of September 30, 1994 and 1993 

(Dollars in Thousands) 

Liabilities and Investment of the U.S. Government 

Current Liabilities 

Accounts payable and accrued expenses (Note 6) 

Deferred revenue (Note 7) 

Due U.S. Treasury (Note 2L) 

Total current liabilities 

Other Liabilities 

Accrued annual leave 

Total other liabilities 

Total liabilities 

Commitments and Contingencies (Note 8) 

Investment of the U.S. Government (Note 9) 

Revolving Fund: 

Cumulative results of operations, beginning of year 

Net loss 

Cumulative results of operations, end of year 

Invested capital 

Total revolving fund 

Appropriated Funds 

Total investment of the U.S. Government 

Total liabilities and investment of the U.S. Government 

1994 

$ 83,724 

35,056 

118,780 

10,854 

10,854 

129,634 

151,840 

(21 ,774) 

130,066 

109,944 

240,010 

48,479 

288,489 

$418,123 

The accompanying notes are an integral part of these consolidated balance sheets. 

1993 

$ 80,556 

34,277 

544 

115,377 

12,495 

12,495 

127,872 

165,919 

(14,079) 

151,840 

109,950 

261,790 

31,291 

293,081 

$420,953 
U.S. Government Printing Office 

Consolidated Statements of Cash Flows 

For the Years Ended September 30, 1994 and 1993 

(Dollars in Thousands) 

Cash Flows From Operating Activities 

Net 

Adjustments to net loss: 

Depreciation and amortization 

Loss on retirement of assets 

Provision for losses on accounts 

Provision for losses on oo!so!IBTe 

Provision for losses on surplus publications 

Changes in assets and liabilities: 

(Increase) decreaseAccounts receivable 

Inventories 

Prepaid expenses 

Increase (decrease}-

Accounts payable and accrued expenses 

Deferred revenue 

Accrued annual leave 

Total adjustments 

Net cash used in (provided by) operating activities 

Cash Flows from Investing Activities 

Capital expenditures 

Cash Flows from Financing Activities 

Increase (decrease) in unexpended appropriations 

Funds returned to U.S. Treasury: 

From Salaries and Expenses Appropriation 

From Sales of Publications Operations 

From Congressional Printing and Binding Appropriation 

Net cash provided by financing activities 

Net Decrease (Increase) in Funds with U.S. Treasury 

Funds with U.S. Treasury, beginning of year 

Funds with U.S. Treasury, end of year 

$ 

1994 

6,166 

14 

1,196 

44 

(640) 

(17) 

3,169 

(1 ,641) 

(4,542} 

(26,316) 

1993 

$ (1 

5,950 

35 

(399) 

i 

120 

49,670 

(85} 

203 

39 

340 

59,464 

45,385 ---------------------------

(1 (7,990) 

17,189 12,382 

(297) 

(544) 

16,645 12,085 ·--------

(27,000) 49,480 

176,180 126,700 

$149,180 $176,180 

The accompanying notes are an integral part of these consolidated statements. 
U.S. Government Printing Office 

Statement of Budget and Actual Expenses 

For the Year Ended September 30, 1994 

(Dollars in Thousands) 

Budget 

Obligations 

Total 

Resources Direct 

Revolving Fund $814,316 $ 

Congressional Printing and 

Binding Appropriation 88,404 88,404 

Salaries and Expenses Appropriation 29,082 29,082 

Total $931,802 $117,486 -----

Budget Reconciliation (Note 2J) 

Total Expenses, accrual basis 

Add 

Capital acquisitions 

Other expended budget authority: 

less 

Increase (decrease) in accounts receivable 

Increase (decrease) in prepaid expense 

(Increase) decrease in accounts payable 

(Increase) decrease in deferred revenue 

Depreciation and amortization 

Increase (decrease) in accrued annual leave 

Other expenses 

Accrued Expenditures, budgetary basis 

less-Revolving Fund revenue 

Accrued Expenditures, Direct 

Reimbursed 

$842,221 

$842,221 

Actual 

Expenses 

$927,905 

17,329 

13,452 

17 

(499) 

(779) 

6,166 

(1,641) 

2,245 

950,655 

814,316 

$136,339 

The accompanying notes are an integral part of this statement. 

Actual 

Expenses 

$827,608 

76,363 

23,934 

$927,905 
As of September 30, 1994 and 1993 

1. ORGANIZATION 

The US. Government Printing Office (GPO) was established by the public 

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

this legislation to provide to the Federal Government an economic and efficient means for the production and procurement of congressional and agency 

printing and binding and for the dissemination of information to the public 

The Public Printer, who is appointed by President of the United States with 

the advice and consent of the US. Senate, oversees the operations of the GPO. 

GPO carries out its responsibilities through the operation of a revolving fund 

and congressional appropriations. 

2. SIGNIFICANT ACCOUNTING POLICIES 

A. Basis of Accounting 

The consolidated financial statements are prepared on the accrual basis of 

accounting following generally accepted accounting principles (GAAP) 

B. Basis of Consolidation 

The accompanying consolidated financial statements of GPO include the 

accounts of all funds under GPO control that have been established and maintained to account for the resources of GPO. A discussion of these funds is 

included in the remarks immediately preceding the supplemental schedules. 

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 

All significant intra-agency balances and transactions have been eliminated 

in consolidation. Revenue and expense eliminations for the years ended 

September 30, 1994 and !993, consisted of the following: 

Printing and reproduction services 

Data processing services 

Miscellaneous services 

Total 

1994 

$108,450,000 

2,232,000 

804,000 

$111,486,000 

1993 

$117,569,000 

2,648,000 

813,000 

$121 ,030,000 

In addition to the above eliminations, there is an elimination within the 

Inhouse Printing Program of revenues and expenses for services and other internal transactions (e.g., internal-use forms, electronic repairs, etc.) provided to 

and by the Inhouse Printing Operations The eliminations are $4,329,000 and 

$4,720,000 for the years ended September 30, 1994 and 1993, respectively. 
C. Revenue Recognition and Expended Appropriations 

Revolving fund revenue from printing and binding is recognized as work is 

performed GPO. All printing and binding work is required, by law, to be 

reimbursed on the of services rendered. Revolving fund revenue from 

commercially procured printing and binding is recognized on the date the contract requirements are fulfilled (constructive-receipt concept). Revolving fund 

revenue from distributing and selling publications is recognized when publications have been shipped or when services have been performed. Appropriation 

revenue is recorded when expenses are incurred. 

The amount of appropriations expended and the programs funded by 

appropriations are presented in Note lOA Unexpended appropriations are 

recorded as Investment of the U.S. Government Note I OB) 

D. Funds With U.S. Treasury 

Funds with U.S. Treasury represent all undisbursed balances for GPO 

accounts with the U.S. Treasury, and cash and other negotiable instruments on 

hand and in transit for deposit. Funds are based on the balances recorded by 

the Treasury in their Government Online Accounting Link System (GOALS). A 

breakdown of items included in this category as of September 30, 1994 and 

1993, follows: 

volving fund 

propriations 

n hand and in transit 

Total 

E. Inventories 

1994 

$ 97,943,000 

50,529,000 

708,000 

$149,180,000 

1993 

$141,171,000 

32,461,000 

2,548,000 

$176,180,000 

Inventories of publications for sale are valued using the first-in, first-out (FIFO) 

cost method, and are shown net of an allowance for surplus publications. The 

allowance for surplus publications is established to estimate the value of potentially obsolete or excess publications held in inventory. Paper, materials, and supplies inventory inc! udes the cost of production material (e.g., blank paper, ink, 

book cloth), as well as the cost of administrative-use supplies. This inventory is 

valued using the weighted-average cost method, net of a provision for obsolescence. The components of inventories as of September 30, 1994 and I 993, follow: 

1994 1993 

Publications for sale $15,109,000 $16,556,000 

Allowance for surplus publications (3, 725,000) (4,364,000) 

Publications for sale, net 11,384,000 12,192,000 

Paper 8,403,000 8,250,000 

Materials and supplies 10,082,000 10,418,000 

Allowance for obsolescence (1 ,683,000) (1 ,639,000) 

materials and supplies, net 16,802,000 17,029,000 

Inventories, net $28,186,000 $29,221 ,000 
F. Property, Plant, and Equipment 

Property, plant, and equipment are valued at cost. Printing equipment 

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

Regulation Number 26 published by the Joint Committee on Printing (JCP), 

which approximates historical cost Expenditures that substantially increase 

the useful lives of the assets are capitalized. 

Depreciation and amortization of property and equipment is calculated 

on a straight-line basis. Plant machinery and equipment are depreciated in 

accordance with JCP guidelines, which approximates their useful lives. 

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

the lease term. A table of the ranges depreciable and amortizable lives of 

GPO assets follows: 

Category 

Buildings and improvements 

Plant machinery and equipment 

Office machinery and equipment 

Computer software 

Computer hardware 

Furniture and fixtures 

Vehicles 

Property, plant and equipment as of 

Land 

Buildings 

Building improvements 

Leasehold improvements 

Plant machinery and equipment 

Office machinery and equipment 

Computer software 

Furniture and fixtures 

Vehicles 

Capital improvements in process 

Software development in process 

Total 

Depreciable or 

Amortizable Life 

42 to 50 Years 

5 to 20 Years 

5 Years 

3 Years 

5 Years 

5 Years 

3 to 6 Years 

30, !994, consisted 

Acquisition 

Value 

$ 9,977,000 

8,656,000 

49,257,000 

1,619,000 

71,168,000 

13,614,000 

3,704,000 

2,181,000 

1,463,000 

6,792,000 

2,819,000 

$171 ,250,000 

following: 

Accumulated 

Depreciation and Net 

Amortization Book Value 

$ $ 9,977,000 

8,656,000 

29,085,000 20,172,000 

1,192,000 427,000 

52,120,000 19,048,000 

9,405,000 4,209,000 

1,493,000 2,211,000 

206,000 1,975,000 

751,000 712,000 

6,792,000 

2,819,000 

$102,908,000 $68,342,000 
as 30. I 

Acquisition 

Value 

Land $ 9,977,000 

Buildings 8,656,000 

Building improvements 48,138,000 

Leasehold improvements 1,619,000 

Plant machinery and equipment 65,703,000 

Office machinery and equipment 11,612,000 

Computer software 1,468,000 

Furniture and fixtures 644,000 

Vehicles 1,143,000 

Capital improvements in process 3,175,000 

Software development in process 2,966,000 

Total $155,101 ,000 

G. Annual, Sick and Other Types of Leave 

Annual leave is accrued as it is earned, and the accrual is reduced as leave 

taken. The balance in the accrued annual leave account is adjusted to reflect 

current pay rates. 

Sick leave and other types of nonvested leave are expensed as taken. 

H. Accounting for Interagency Activities 

Other Federal agencies make financial decisions and report certain financial 

matters on behalf of the entire Federal Government, including matters in which 

individual agencies may be an indirectly interested party. This concept of having Federal agencies record or report only those financial matters for which 

they are directly responsible is consistent with the U.S. General Accounting 

Office's Policies and Procedures Manual for Guidance of Federal Agencies, Title 2, which 

seeks to identify financial matters with the agency having statutory authority. 

Financial matters maintained or reported by other Federal agencies in 

which GPO is indirectly involved include employee pension plan benefits (see 

Note 3) and certain legal situations (see Note 8C). 

I. Statement of Cash Flows 

The statement of cash flows identifies cash receipts and payments, and 

classifies them into operating, financing, and investing activities. The disclosure of this information is intended to help assess the ability of GPO to generate funds from current operations, to identify financing acquired from outside 

sources, and to identify the major non-operating (investing) uses of funds. On 

this statement, cash equals Funds with U.S. Treasury as defined in Note 20. 

f. Statement of Budget and Actual Expenses 

The purpose of the statement of budget and actual expenses is to provide a 

~conciliation between the accrual-based consolidated financial statements, 

l!'ld the obligation-based reports on budget execution, as reported to the 

Office of Management and Budget (OMB). 

Accumulated 

Depreciation and Net 

Amortization Book Value 

$ $ 9,977,000 

8,656,000 

27,390,000 20,748,000 

1,100,000 519,000 

50,508,000 15,195,000 

8,482,000 3,130,000 

984,000 484,000 

119,000 525,000 

661,000 482,000 

3,175,000 

2,966,000 

$97,900,000 $57,201 ,000 
"Total Resources" on this statement includes new budget authority granted 

GPO for FY 1994 for the revolving fund and for the Congressional Printing and 

Binding and Salaries and Expenses Appropriations. as discussed in Note I 0. 

Expended amounts for these two appropriations from prior years are included in 

the "Actual Expenses" column and are shown in the supplemental "Schedule of 

Appropriated Funds." 

"Obligations. Direct" represents the amount of obligations for orders placed, 

contracts awarded. services received. and other transactions incurred against 

appropriations that have resulted or will result in an outlay of funds. 

"Obligations. Reimbursed" represents the amount of obligations for orders 

placed, contracts awarded, services received, and other transactions incurred by 

the revolving fund that will reimbursed through the performance of services or 

the sale of goods to others. 

The "Budget Reconciliation" section provides a bridge between the accrualbased financial statements and OMB's cash-based budget execution reports. 

To reconcile these reports, accrued expenses are adjusted by adding cash outlays that do not affect expenses shown on the financial statements. such as 

capital acquisitions. and by reducing accrued expenses for items that do not 

require cash outlays, such as depreciation. 

"Accrued Expenditures. Direct" represents the excess of payments 

over reimbursements FY 1994 from GPO customers and 

congressional appropriations. 

K. Changes in Accounting Policy 

were no significant 

Funds Due U.S. Treasury 

to accounting in FY 1994. 

to 

funds from 

the of publications in FY ! 991 and were in section 1708 Title 44. This section was in until Public Law 103--69. passed 

in 1993, excess from the of publications to be retained 

revolving fund. As a are no funds due US. in FY 1994. 

M. Reclassification of FV J 993 Balances 

Certain have made to FY 1993 to 

them consistently with FY 1994 statements and schedules. 

3. EMPLOYEE BENEFIT PLANS 

GPO funds a portion of for its employees under Civil Service Retirement System and the Employees Retirement System and also 

makes the necessary payroll deductions for employees for their pension contribution. GPO is not required to disclose assets of the system or the actuarial data 

with respect to accumulated plan benefits of the unfunded pension liability relative 

to its employees. Reporting such amounts is the direct responsibility of the Office 

Personnel Management (OPM). The cost of health care benefits for retired employees and the reporting of such amounts are also the direct responsibility of OPM. 

A. Civil Service Retirement System 

The majority of GPO's employees were by the Civil Service Retirement System (CSRS) during FY 1994 and 1993. GPO matching contributions (7 5 percent for Congressional Record indexers, investigators. and law 
officers, and 7 percent for all other employees covered under this plan) to 

CSRS for all employees covered by CSRS were approximately $9.8 million and 

S I 0.6 million for the years ended September 30, 1994 and 1993, respectively. 

B. Federal Employees Retirement System 

On January I, 1987. the Federal Employees Retirement System (FERS), a 

defined contribution plan. commenced pursuant to Public Law 99-335. Employees hired after December 31, 1983, were automatically covered by FERS and 

Social Security, while employees hired prior to ranuary 1, 1984, were able to 

choose between joining this plan or remaining in CSRS. Unlike CSRS, FERS offers 

the Thrift Savings Plan (TSP), which requires GPO to contribute 1 percent of a 

FERS enrolled employee's base pay, and, additionally. to match FERS employee 

contributions up to 4 percent of base pay. 

For the years ended September 30. 1994 and 1993, total GPO (employer) contributions to FERS ( 18.8 percent for Congressional Record indexers, 27.3 percent 

for investigators and law officers. and 12.9 percent for all other employees covered under this plan) were $4.9 million and $4.6 million. respectively. Additional 

contributions of GPO's share to the TSP for the years ended September 30, I 994 

and 1993. totaled $1.3 million and $1.1 million. respectively. 

C. Social Security System 

GPO also makes matching contributions to the Social Security Administration (SSA) under the Federal Insurance Contributions Act (FICA). For employees covered by GPO contributes matching amounts of 6.2 percent of 

pay (up to $60,600) to SS~s Survivors. and Disability Insurance 

) GPO makes matching contributions for all 

of 1.45 percent of gross pay to SS~s Medicare Hospital Insurance 

Program. Payments to programs the years ended September 30, 1994 

and 1993. amounted to $5.7 million 5 million. 

4. ACCOUNTS RECEIVABLE 

Accounts asof September l994and l993,comprised 

1994 1993 

Federal Agencies: 

Unbilled completed work $107,969,000 $ 98,546,000 

Unbilled work in process 26,936,000 27,793,000 

Billed completed work 37,716,000 31,062,000 

Subtotal 172,621 ,000 i 57,401,000 

Other receivables: 

The public 1,695,000 1,611,000 

GPO employees 1,162,000 1,223,000 

Subtotal 2,857,000 2,834,000 

Total accounts receivable 175,478,000 160,235,000 

Allowance for doubtful accounts (3,314,000) (2, 118,000) 

Accounts receivable-current, net 172,164,000 158,117,000 

lccounts receivable-long term, net 

otal accounts receivable, net $172,164,000 $158,117,000 
The majority of GPO accounts receivable are due from other Federal agencies for products or services provided Unbilled completed work results from 

the delivery of goods or the performance of services for which bills have not 

been rendered. Included in this balance as of September 30, 1994, is unbilled 

commercial printing valued at $57 5 unbilled direct mill-to-customer 

agency paper shipments valued at approximately $2.2 mi ; finished work 

in the process of being billed valued at 1'3 million; and finished work 

for which invoices have not been prepared as of September l valued 

at $17.0 million. 

Unbilled work in process represents the value of work performed on 

customer orders as of September 30 by law, must be reimbursed GPO 

customers. 

Employees accounts receivable for FY 1994 includes $1, I 06,000 and $44,000 

owed by current employees and former employees, respectively, who were 

advanced annual and sick leave. Both types of leave for current employees will 

be repaid by these employees in biweekly installments or by other GPO 

employees on their behalf through the donated leave program 

5. LoNG,.. TERM ACCOUNTS RECEIVABLECONGRESSIONAL PRINTING AND BINDING APPROPRIATION 

CUMULATIVE SHORTFALL 

The $8.7 million shortfall that existed in the Congressional Printing and 

Binding Appropriation (CP&B) at the end of FY 1993 has been eliminated due 

to a decrease in estimated CP&B obligations. The shortfall originally resulted 

from work ordered by Congress in 1992 and prior years, which were not adequately funded by congressional appropriations in those years. 

Balance, September 30, 1992 

Installment appropriation on shortfall 

Congressional appropriation in excess of 

expenses 

Increase in outstanding obligations 

Balance, September 30, 1993 

Decrease in outstanding obligations 

Balance, September 30, 1994 

Accounts 

Receivable 

$10,113,000 

(3,500,000) 

(6,613,000) 

$ 

$ 

Outstanding Cumulative 

Obligations Shortfall 

$14,822,000 $24,935,000 

(3,500,000) 

(6,613,000) 

(6,085,000) (6,085,000) 

$ 8,737,000 $ 8,737,000 

(8,737,000) (8,737,000) 

$ $ 
6. ACCOUNTS PAYABLE AND ACCRUED EXPENSES 

Accounts payable and accrued expenses are composed of the following as 

of September 30, 1994 and 1993 

1994 1993 

Accounts payable: 

Commercial printing $55,167,000 $58,708,000 

U.S. Government agencies 10,680,000 8,575,000 

Other 8,284,000 4,049,000 

Total accounts payable 74,131,000 71,332,000 

Accrued salaries and wages 8,678,000 8,257,000 

State and local payroll taxes 915,000 967,000 

Total accounts payable and 

accrued expenses $83,724,000 $80,556,000 

7. DEFERRED REVENUE 

As of September 30, 1994 and 1993, deferred revenue comprised the following: 

Deferred subscription revenue 

Customer deposits-held on accounts 

Customer deposits-unfilled orders 

Advanced billings to customer agencies 

Total 

1994 

$23,010,000 

8,469,000 

2,598,000 

979,000 

$35,056,000 

1993 

$21 '791 ,000 

8,863,000 

2,492,000 

1 '131 ,000 

$34,277,000 

Deferred revenue results from the receipt of customer remittances for future 

products or services. Deferred subscription revenues for products such as the 

Congressional Record, the Federal Register, and Commerce Business Daily, are 

recognized as the periodicals are delivered. Customer deposits for publication 

orders are recognized when customer orders against this account are filled. 

Account balances, representing the remaining service due to customers, are 

refunded to customers when subscriptions are cancelled or deposit accounts 

are closed. 

8. COMMITMENTS AND CONTINGENCIES 

A. Operating Leases 

As of September 30, 1994, GPO was committed to various noncancelable 

operating leases primarily covering administrative office space, retail space, 

warehouse space. Many of these leases contain escalation clauses and 

options. The following is a schedule of future minimum rental pay-
ments (in thousands) required under operating 

initial or remaining noncance!ab1e terms in excess of one year. Rent 

expenses for 1994 1993, were 

Fiscal Year Warehouse Office 

1995 $2,138 $351 

1996 866 236 

1997 683 140 

1998 683 36 

1999 626 25 

2000 and thereafter 2 

Total minimum lease 

payments $4,996 $790 

B. Commitments 

GPO is committed, by contract, for goods and services which have been 

ordered but not received (undelivered orders) at fiscal year-end. Aggregate 

undelivered orders for all GPO activities were S 141.3 million and S 128.2 million 

as of September 30, !994 and !993, respectively. Undelivered orders at the end 

of FY 1993 included approximately S I 0 million for the acquisition of land adjacent to the main building. This order was cancelled in FY 1994 because the 

District of Columbia Redevelopment Land Agency was unable to remove 

building restrictions from the property. 

C. Contingencies 

GPO is a party to various administrative proceedings, legal actions, and 

claims brought by or against it. In the opinion of GPO management and legal 

counsel, the ultimate resolution of these proceedings, actions and claims, will 

not materially affect the financial position or results of operations. 

Occasionally, GPO may be the named party, but another agency may 

administer and litigate the case. Amounts to be paid under any decision, settlement, or award pertaining thereto may be funded by those agencies. In 

most cases, tort claims are administered and resolved by the Department of 

lustice, and any amounts necessary for resolution are obtained from the 

Claims, Judgments, and Relief Acts Appropriation maintained by the U.S. 

Treasury. Amounts paid from this fund on behalf of the GPO were $79,000 and 

$92,000 for the years ended September 30, 1994 and 1993, respectively, and 

are not reflected in GPO's consolidated financial statements. 

9. INVESTMENT OF THE U.S. GOVERNMENT 

Invested Capital and Fund Balances 

Invested Capital represents Federal Government resources invested in certain 

GPO assets, principally, land, buildings and equipment, and working capital. 

Increases to Invested Capital are recorded only when such assets are acquired 

with direct appropriations or when printing equipment is donated to GPO. 

Retail Vehicles Total 

$493 $37 $3,019 

428 1,530 

317 1,140 

155 874 

83 734 

2 

$1,476 $37 $7,299 
Investment of the U.S. Government as of September 30, I 994, consisted of the following: 

Revolving Fund Appropriations Total 

Invested capital: 

Beginning net worth when the Revolving Fund 

was established $ 33,807,000 $ $ 33,807,000 

Book value of contributed buildings and land 415,000 415,000 

Appropriations for improvements to air conditioning 

and electrical systems 12,900,000 12,900,000 

Appropriations for working capital and site equipment 62,600,000 62,600,000 

Donated equipment 222,000 222,000 

Total 109,944,000 109,944,000 

Unexpended Appropriations-Obligated 48,479,000 48,479,000 

Cumulative Results of Operations: 

Retained earnings 130,066,000 130,066,000 

Total Investment of the U.S. Government $240,010,000 $48,479,000 $288,489,000 

Investment of the U.S. Government as of September 30, 1993, consisted of the following: 

Revolving Fund Appropriations Total 

Invested Capital: 

Beginning net worth when the Revolving Fund 

was established $ 33,807,000 $ $ 33,807,000 

Book value of contributed buildings and land 415,000 415,000 

Appropriations for improvements to air conditioning 

and electrical systems 12,900,000 12,900,000 

Appropriations for working capital and site acquisition 62,600,000 62,600,000 

Donated equipment 228,000 228,000 

Total 109,950,000 109,950,000 

Unexpended Appropriations-Obligated 31,291,000 31,291,000 

Cumulative Results of Operations: 

Retained earnings 147,328,000 147,328,000 

Reserved for capital projects 4,512,000 4,512,000 

Total 151 ,840,000 i 51,840,000 

Total Investment of the U.S. Government $261,790,000 $31,291,000 $293,081 ,000 
10. APPROPRIATIONS 

A. Expended Appropriations 

Total appropriations made available through congressional appropriations 

for FY 1994 and 1993 were $88,404,000 and $89,591,000 for Congressional Printing and Binding and $29,082,000 and $29,082,000 for Salaries and Expenses of 

the Superintendent of Documents, respectively. 

Descriptions of program activities funded by these appropriations are in 

the notes preceding the supplemental schedules. Expended appropriations for 

program operations for the years ended September 30, 1994 and 1993, were 

as follows: 

Congressional printing and binding: 

Congressional Record products 

Miscellaneous publications and printing and binding 

Hearings 

Bills, resolutions, and amendments 

Details to Congress 

Other 

Total congressional printing and binding 

Salaries and expenses: 

Depository library distribution 

Cataloging and indexing 

By-law distribution 

International exchange 

Total salaries and expenses 

Total expended appropriations 

Reconciliation of expended appropriations to the consolidated 

statements of revenues and expenses: 

Total expended appropriations 

Eliminations {Intra-agency) 

Consolidated revenues from appropriations 

For FY 1995, PL. 103-283 made available $89,724,000 and $32,207,000 for 

Congressional Printing and Binding and Salaries and Expenses of the Superintendent of Documents, respectively. 

B. Unexpended Appropriations 

As of September 30, 1994 and 1993, GPO had unexpended appropriations 

obligated for Salaries and Expenses and Congressional Printing and Binding 

services of $48,4 79,000 and $3!,291,000, respectively, as shown in the supple~ 

mental "Schedule of Appropriated Funds." 

1994 

$ 22,064,000 

17,126,000 

11,085,000 

11,763,000 

3,564,000 

10,761,000 

76,363,000 

19,846,000 

2,844,000 

597,000 

647,000 

23,934,000 

$100,297,000 

$100,297,000 

(804,000) 

$ 99,493,000 

1993 

$ 17,599,000 

20,731,000 

14,688,000 

11,439,000 

3,928,000 

11 

80,044,000 

22,188,000 

2,799,000 

668,000 

592,000 

26,247,000 

$106,291,000 

$106,291 ,000 

(813,000) 

$105,478,000 
I I. RELATED ... PARTY TRANSACTIONSREFECTORY CAFE, LTD. 

The GPO Cafeteria (Cafeteria) is operated by the Refectory Cafe, Ltd. (RCL). a 

non-profit corporation chartered in the District of Columbia in 1985. The Board 

of Directors of the RCL, appointed by the Public Printer, is composed of three 

senior-level GPO managers. 

Since its incorporation in 1985 through September 30, 1994, the Cafeteria 

has sustained losses of $584,000. primarily as a result of a decline in the number of customers. At September 30, 1994, the Cafeteria had negative working 

capital of $80,000. As a result of these conditions, the Cafeteria ceased operations on November 18, 1994. The GPO paid approximately S I 00,000 to creditors 

on the RCL's behalf, as the RCL was unable to meet these obligations. Based 

on the latest actuarial report prepared by Massachusetts Mutual Life Insurance 

Company, the pension plan trustee, the RCL pension was fully funded as of 

July l, 1994. 
Supplemental Schedules 

The supplemental schedules present GPO's financial position, results of 

operations, and cash flows, by fund type and by program within the fund. A 

description of each fund type and the programs operated from the fund follows. 

Revolving Fund accounts are established by law to finance a continuing cycle 

of operations with receipts derived from such operations usually available in 

their entirety for reuse without further action by Congress. The GPO revolving 

fund is used to finance operations of the following two major operations. 

Printing and Binding Operations which includes the transactions related 

to printing and binding and distribution services to the Congress and 

Federal agencies. Printing and binding operations are reimbursed by 

payments from agencies cind by the Congressional Printing and Binding 

and Salaries and Expenses Appropriations. 

Sales of Publications Operations which includes the transactions related 

to sales of publications and distributing publications to the public The 

sales of publications operation is reimbursed by receipts from sales of 

publications, and by agencies for distribution services provided. 

Programs of note in this fund are Inhouse Printing Operations, which 

include one central, five regional printing plants and 1 satellite regional 

printing/duplicating facility; Printing Procurement Operations. which 

include 1 central, !4 regional, and 6 satellite procurement offices; and 

Sales of Publications Operations, which operate through the Central 

Office, 2 distribution centers, a congressional sales office and 23 GPO 

bookstores nationwide, and 18 consigned sales agents. 

General Fund accounts are used to record financial transactions arising under 

congressional appropriations. Congress has authorized two general funds that 

GPO administers: 

Salaries and Expenses Appropriation for necessary expenses incurred by 

the Superintendent of Documents for depository library distributions, 

international exchange, and other statutory distribution of publications, 

and for the cataloging and indexing of Government publications. 

Congressional Printing and Binding Appropriation for printing and binding performed for Congress and for printing and binding publications 

authorized by law to be distributed without charge to recipients. 
u.s. Printing Office 

Schedule of Revenues and Expenses by Fund Type 

For the Year Ended September 30, i 994 

(Dollars in Thousands) 

Revolving Fund General Funds 

Congressional 

Printing Sales of Salaries and Printing Total 

and Binding Publications Expenses and Binding Before 

Operations Operations Appropriation Appropriation Eliminations 

Revenues 

Printing and Binding $726,773 $ - $ - $ - $726,773 

Sales of Publications - 81,937 - - 81,937 

Appropriations - - 23,934 76,363 100,297 

Reimbursements - 5,606 - - 5,606 

Total Revenues 726,773 87,543 23,934 76,363 914,613 

Expenses 

Printing and reproduction 488,778 964 11,727 76,363 577,832 

Personnel compensation and benefits 188,686 32,756 8,150 - 229,592 

Supplies and materials 46,703 1,654 304 - 48,661 

Rents, communication and utilities 11,809 16,996 1,783 - 30,588 

Publications sold - 19,396 - - 19,396 

Depreciation and amortization 5,046 899 221 - 6,166 

Other services 4,739 1,210 671 - 6,620 

Surplus publications - 2,788 - - 2,788 

Travel and transportation 2,783 2,400 877 - 6,060 

Total Expenses 748,544 79,063 23,733 76,363 927,703 

Operating (Loss) Income (21 ,771) 8,480 201 - (13,090) 

Less-Separation incentive payments 6,453 2,030 201 - 8,684 

Net (Loss) Income $ (28,224) $ 6,450 $ - $ - $(21,774) 

The accompanying notes are an integral part of this schedule. 
U.S. Government Printing Office 

Schedule of Assets, Liabilities and Investment of the U.S. Government by Fu

As of September 30, 1994 

(Dollars in Thousands) 

Revolving Fund General Funds 

Congressional 

Printing Sales of Salaries and Printing Total 

and Binding Publications Expenses and Binding Before 

Operations Operations Appropriation Appropriation Eliminations 

Assets 

Current Assets 

Funds with U.S. Treasury $ 54,135 $44,516 $19,513 $31,016 $149,180 

Accounts receivable: 

From other Federal agencies 181,525 1,422 39 - 182,986 

From the public 289 389 - - 678 

From employees 1,135 - - - 1,135 

Inventories: 

Publications for sale, net - 11,385 - - 11,385 

Paper 8,402 - - - 8,402 

Materials and supplies, net 8,399 - - - 8,399 

Prepaid expenses 251 - - 251 

Total current assets 254,136 57,712 19,552 31,016 362,416 

Property, Plant and Equipment 

Land and buildings 18,633 - - - 18,633 

Building improvements 49,257 - - - 49,257 

Leasehold improvements 1,619 - - - 1,619 

Plant machinery and equipment 71,168 - - - 71,168 

Office machinery and equipment 13,614 - - - 13,614 

Computer software 3,704 - - - 3,704 

Furniture and fixtures 2,181 - - - 2,181 

Vehicles 1,463 - - - 1,463 

Capital improvements in process 6,792 - - - 6,792 

Software development in process 2,819 - - - 2,819 

Less: Accumulated depreciation and 

amortization (102,908) - - - (102,908) 

Total property, plant and equipment 68,342 - - - 68,342 

long-Term Accounts Receivable 

Total assets $322,478 $57,712 $19,552 $31,016 $430,758 

The accompanying integral part of this schedule. 
u.s. Printing Office 

Schedule of Assets, Liabilities and Investment of the U.S. Government by Fu

As of September 30, 1994 

(Dollars in Thousands) 

Revolving Fund General Funds 

Congressional 

Printing Sales of Salaries and Printing Total 

and Binding Publications Expenses and Binding Before 

Operations Operations Appropriation Appropriation Eliminations 

Liabilities and Equity of the 

U.S. Government 

Current Liabilities 

Accounts payable and accrued expenses $ 83,906 $10,365 $ 1,023 $ 1,065 $ 96,359 

Deferred revenue 968 34,088 - - 35,056 

Due U.S. Treasury 

Total current liabilities 84,874 44,453 1,023 1,065 131,415 

Other liabilities 

Accrued annual leave 10,854 - - - 10,854 

Total other liabilities 10,854 - - - 10,854 

Total liabilities 95,728 44,453 1,023 1,065 142,269 

Investment of the U.S. Government 

Revolving fund 226,751 13,259 - - 240,010 

Appropriated funds - - 18,529 29,951 48,479 

Total investment of the 

U.S. Government 226,751 13,259 18,529 29,951 288,489 

Total liabilities and investment of the 

U.S. Government $322,478 $57,712 $19,552 $31,016 $430,758 

The accompanying notes are an integral part of this schedule. 
U.S. Government Printing Office 

Schedule of Cash Flows by Fund Type 

For the Year Ended September 30, 1994 

(Dollars in Thousands) 

Revolving Fund General Funds 

Congressional 

Printing Sales of Salaries and Printing 

and Binding Publications Expenses and Binding 

Operations Operations Appropriation Appropriation 

Cash Flows from Operating Activities 

Net (loss) income $ (28,223) $ 6,449 $ - $ -

Adjustments to net (loss) income: 

Depreciation and amortization 6,166 - - -

Loss on retirement of assets 14 - - -

Provision for losses on accounts receivable 1,155 41 - -

Provision for losses on obsolete inventory 44 - - -

Provision for losses on surplus publications - (640) - -

Changes in assets and liabilities: 

(Increase) decrease in accounts receivable (13,143) (309) (37) -

(Increase) decrease in inventories 184 1,447 - -

(Increase) decrease in prepaid expenses (17) - - -

Increase (decrease) in accounts payable 

and accrued expenses 3,077 (2,578) (149) 1,065 

Increase (decrease) in deferred revenue (151) 930 - -

Increase (decrease) in accrued annual leave (1,641) - - -

Total adjustments (4,312) (1,109) (186) 1,065 

Net cash (used in) provided by 

operating activities (32,535) 5,340 (186) 1,065 

Cash Flows from Investing Activities 

Capital expenditures (17,329) - - -

Cash Flows from Financing Activities 

Increase (decrease) in unexpended 

appropriations - - 5,148 12,041 

Funds returned to U.S. Treasury - (544) - -

Net cash (used in) provided by 

financing activities - (544) 5,148 12,041 

Net (Decrease) Increase in Funds with 

U.S. Treasury (49,864) 4,796 4,962 13,106 

Funds with U.S. Treasury, beginning of year 104,000 39,719 14,552 17,909 

Funds with U.S. Treasury, end of year $ 54,136 $44,515 $19,514 $31,015 

The accompanying integral part of this schedule. 

Total 

Before 

Eliminations 

$ (21 ,774) 

6,166 

14 

1,196 

44 

(640) 

(13,489) 

1,631 

(17) 

1,415 

779 

(1,641) 

(4,542) 

(26,316) 

(17,329) 

17,189 

(544) 

16,645 

(27,000) 

176,180 

$149,180 
U.S. Printing Office 

Schedule of Budget Expenses by Fund Type 

For the Year Ended September 30, 1994 

Printing and Binding 

Sales of Publications 

Total Revolving Fund 

Congressional Printing and Binding 

Salaries and Expenses 

Total 

(Dollars in Thousands) 

Total 

Resources 

$726,773 

87,543 

814,316 

88,404 

29,082 

$931,802 

Budget 

Obligations 

Direct Reimbursed 

$ - $762,835 

- 79,386 

- 842,221 

88,404 -

29,082 -

$117,486 $842,221 

Budget Reconciliation 

Revolving Fund General Fun

Expenses 

Add 

Pnnting and binding 

Sales of publications 

Agency distributions 

Salaries and expenses: 

Fiscal year 1994 

Prior fiscal years 

Congressional printing and binding: 

Fiscal year 1994 

Prior fiscal years 

Total expenses 

Capital acquisitions 

Other expended budget authority: 

Increase (decrease) in accounts receivable 

Increase (decrease) in prepaid expense 

(Increase) decrease in accounts payable 

(Increase) decrease in deferred revenue 

Less 

Depreciation and amortization 

(decrease) in accrued annual leave 

Other expenses 

Accrued Expenditures 

Less-Revenue 

Accrued Expenditures, Direct 

Printing and 

Binding 

Operations 

$748,545 

748,545 

17,329 13,143 

17 

(3,077) 

151 

6,166 

(1 ,641) 

1,397 

770,186 726,773 

$ 43,413 

Sales of 

Publications 

Operations 

$ 

73,861 

5,202 

79,063 

309 

2,578 

(930) 

848 

80,172 87,543 

$ (7,371) 

The accompanying notes are an integral part of this schedule. 

Salaries and 

Expenses 

Appropriation 

$ 

18,662 

5,272 

23,934 23,934 

$23,934 
U.S. Government Printing Office 

Schedule of Appropriated Funds 

For the Year Ended September 30, 1994 

With Comparative Totals for the Year Ended September 30, 1993 

Appropriations, beginning of year (on cash basis) 

Funds Provided -Appropriations 

Total funds available 

Funds Applied 

Obligated appropriations: 

Current year 

Prior years 

Funds returned to U.S. Treasury 

Total funds applied 

Appropriations, end of year (on cash basis) 

Adjustments 

Intra-agency accounts receivable 

Intra-agency accounts payable 

Appropriations, end of year (on accrual basis) 

(Dollars in Thousands) 

Congressional 

Printing and 

Binding Fund 

$ 17,910 

88,404 

106,314 

60,998 

14,299 

75,297 

31,017 

(1 ,065) 

$ 29,952 

Salaries and 

Expenses 

Fund 

$14,551 

29,082 

43,633 

17,678 

6,443 

24,121 

19,512 

39 

(1 ,024) 

$18,527 

The accompanying notes are an integral part of this schedule. 

$ 

$ 
U.S. Printing Office 

Condensed Balance heets for Revolving Fund 

As of September 30, 1994 and 1993 

(Dollars in Thousands) 

Printing and Binding Sales of Publications Total Revolving Fund 

Operations Operations 1994 

Before Consoli- 

1994 1993 1994 1993 Eliminations Eliminations dated 

Assets 

Current Assets 

Funds with U.S. Treasury $ 54,135 $104,000 $44,516 $39,719 $ 98,651 $ - $ 98,651 

Accounts receivable 182,949 170,961 1,811 1,543 184,760 (12,635) 172,125 

Inventories 16,801 17,028 11,385 12,193 28,186 - 28,186 

Prepaid expenses 251 234 - - 251 - 251 

Total current assets 254,136 292,223 57,712 53,455 311,848 (12,635) 299,213 

Property, Plant, and Equipment 

Land and buildings 18,633 18,633 - - 18,633 - 18,633 

Building improvements 49,257 48,138 - - 49,257 - 49,257 

Leasehold improvements 1,619 1,619 - - 1,619 - 1,619 

Plant machinery and equipment 71,168 65,703 - - 71,168 - 71,168 

Office machinery and equipment 13,614 11,612 - - 13,614 - 13,614 

Computer software 3,704 1,468 - - 3,704 - 3,704 

Furniture and fixtures 2,181 644 - - 2,181 - 2,181 

Vehicles 1,463 1,143 - - 1,463 - 1,463 

Capital improvements in process 6,792 3,175 - - 6,792 - 6,792 

Software development in process 2,819 2,966 - - 2,819 - 2,819 

Less: Accumulated depreciation and 

amortization (102,908) (97,900) - - (102,908) - (102,908) 

Total property, plant, and equipment 68,342 57,201 - - 68,342 - 68,342 

Long-Term Accounts Receivable 

-

Total assets $322,478 $349,424 $57,712 $53,455 $380,190 $(12,635) $367,555 

The accompanying notes are an integral part of these condensed balance sheets. 
U.S. Government Printing Office 

Condensed Balance Sheets for Revolving Fund 

As of September 30, 1994 and 1993 

(Dollars in Thousands) 

Printing and Binding Sales of Publications Total Revolving Fund 

Operations Operations 1994 

Before Consoli- 

1994 1993 1994 1993 Eliminations Eliminations dated 

Liabilities and Investment 

of the U.S. Government 

Current Liabilities 

Accounts payable and accrued expenses $ 83,906 $ 80,829 $10,365 $12,944 $ 94,271 $(12,635) $ 81,636 

Deferred revenue 968 1 '119 34,088 33,158 35,056 - 35,056 

Due U.S. Treasury - - - 544 - - - 

Total current liabilities 84,874 81,948 44,453 46,646 129,327 (12,635) 116,692 

Other Liabilities 

Accrued annual leave 10,854 12,495 - - 10,854 10,854 

Total other liabilities 10,854 12,495 - - 10,854 - 10,854 

Total liabilities 95,728 94,443 44,453 46,646 140,181 (12,635) 127,546 

Investment of the U.S. Government 

Revolving fund 226,751 254,981 13,259 6,809 240,010 - 240,010 

Appropriated funds 

Total investment of the 

U.S. Government 226,751 254,981 13,259 6,809 240,010 - 240,010 

Total liabilities and investment of the 

U.S. Government $322,478 $349,424 $57,712 $53,455 $380,190 $(12,635) $367,555 

The accompanying notes are an integral part of these condensed balance sheets. 
U.S. Printing Office 

Condensed Schedules of Revenues and Expenses by Major Program 

For the Years Ended September 30, 1994 and 1993 

(Dollars in Thousands) 

Printing Information Congressional 

and Binding Dissemination Printing Total GPO 

Operations Operations and Binding Other Operations Before Eliminations E

FY 1994 FY 1993 FY 1994 FY 1993 FY 1994 FY 1993 FY 1994 FY 1993 FY 1994 FY 1993 FY 19

Revenues 

Printing and binding $706,459 $721,926 - - - $2,414 $2,110 $708,873 $724,036 $(11 0,

Sales of blank paper 17,388 17,288 - - - - - - 17,388 17,288 

Sales of waste and scrap 512 477 - - - - - - 512 477 

Sales of publications - - $ 81,937 $ 84,083 - - - - 81,937 84,083 

Appropriations - - 23,934 26,247 $76,363 $80,044 - 100,297 106,291 (

Reimbursements - - 5,606 5,484 - - - - 5,606 5,484 

Total revenues 724,359 739,691 111,477 115,814 76,363 80,044 2,414 2,110 914,613 937,659 (111 ,

Expenses 

Personnel compensation and 

benefits 188,127 195,024 40,905 42,404 - - 559 526 229,591 237,954 (1,

Travel and transportation 2,783 2,278 3,277 1,964 - - - - 6,060 4,242 

Rents, communications and 

utilities 10,960 10,310 18,780 20,272 - - 849 851 30,589 31,433 (

Printing and reproduction 488,778 492,328 12,691 14,411 76,363 80,044 - - 577,832 586,783 (108,

Other services 4,721 4,461 1,881 1,765 - - 18 17 6,620 6,243 (

Supplies and materials 46,667 48,316 1,958 2,411 36 42 48,661 50,769 

Depreciation and amortization 5,043 5,454 1,120 493 - - 3 3 6,166 5,950 

Publications sold - - 19,396 23,111 - - - - 19,396 23,111 

Surplus publications - - 2.788 5,253 2,788 5,253 

Total expenses 747,079 758,171 102,796 112,084 76,363 80,044 1,465 1,439 927,703 951,738 (111 ,

Operating (Loss) Income (22,720) (18,480) 8,681 3,730 - - 949 671 (13,090) (14,079) 

Less-Separation 

incentive pay 6,453 - 2,231 - - - 8,684 - 

Net (Loss) Income $(29,173) $ (18,480) $ 6,450 $ 3,730 $ - $ - $ 949 $ 671 $ (21,774) $ (14,079) $ 

The accompanying notes are an integral part of these schedules. 
U.S. Government Printing Office 

Condensed Schedules of Revenues and Expenses for Printing and Binding Op

For the Years Ended September 30, 1994 and 1993 

(Dollars in Thousands) 

Total In-House Printing Purchased Printing 

Plant Printing 

Operations Regional Printing Percent Percent Percent Percent 

of of of of 

FY 1994 FY 1993 FY 1994 FY 1993 FY 1994 Revenues FY 1993 Revenues FY 1994 Revenues FY 1993 Revenues 

Revenues 

Printing and binding $174,341 $184,664 $5,346 $7,255 $179,687 91 $191,919 92 $526,772 100 $530,007 100 

Sales of blank paper 17,388 17,288 - - 17,388 9 17,288 8 - - - - Sales of waste and scrap 512 477 - - 512 - 477 - - - - 

Total revenues 192,241 202,429 5,346 7,255 197,587 100 209,684 100 526,772 100 530,007 100 

Expenses 

Personnel compensation and 

benefits 147,758 154,347 3,921 4,896 151,679 78 159,243 76 36,448 7 35,781 7 

Travel and transportation 585 550 51 59 636 - 609 - 2,147 - 1,669 - 

Rents, communications and utilities 6,837 6,538 1,319 1,263 8,156 4 7,801 4 2,804 1 2,509 - 

Printing and reproduction - - - - - - - 488,778 93 492,328 94 

Other services 3,921 3,592 215 263 4,136 2 3,855 2 585 - 606 - 

Supplies and materials 44,511 45,593 1,168 1,621 45,679 23 47,214 23 988 - 1,102 - 

Depreciation and amortization 4,371 4,861 392 370 4,763 2 5,231 2 280 - 223 - 

Total expenses 207,983 215,481 7,066 8,472 215,049 109 223,953 107 532,030 101 534,218 101 

Operating (loss) Income (15,742) (13,052) (1,720) (1,217} (17,462) (9) (14,269) (7} (5,258) (1) (4,211) (1) 

less-Separation incentive pay 5,021 - 534 5,555 3 - - 898 - - - 

Net (loss) Income $ (20,763) $ (13,052) $(2,254) $(1 ,217) $ (23,017) (12) $ (14,269) (7) $ (6,156) (1) $ (4,211) (1) 

The accompanying notes are an integral part of these schedules 
U.S. Printing Office 

Condensed Schedules of Revenues and Expenses for Information Dissemin

For the Years Ended September 30, 1994 and 1993 

(Dollars in Thousands) 

Sales of Publications Program Agency Distribution Services Salaries and Expenses Programs 

Percent Percent Percent Percent Percent Percent 

of of of of of of 

FY 1994 Revenues FY 1993 Revenues FY 1994 Revenues FY 1993 Revenues FY 1994 Revenues FY 1993 Revenues 

Revenues 

Sales of publications $81,937 100 $84,083 100 $ - - $ - $ - - $ - - 

Appropriations - - - - - - - 23,934 100 26,247 100 

Reimbursements - - - - 5,606 100 5,484 100 - - - - 

Total revenues 81,937 100 84,083 100 5,606 100 5,484 100 23,934 100 26,247 100 

--

Expenses 

Personnel compensation and 

benefits 30,207 37 31,474 38 2,549 46 2,785 51 8,150 34 8,154 31 

Travel and transportation 2,353 3 1,065 1 47 1 65 1 877 4 834 3 

Rents, communications and 

utilities 14,982 18 15,793 19 2,014 37 2,153 39 1,783 7 2,321 9 

Printing and reproduction 719 1 802 1 245 4 93 2 11,727 49 13,516 52 

Other services 1,081 1 889 1 129 2 79 1 671 3 796 3 

Supplies and materials 1,516 2 1,737 2 138 2 160 3 304 1 511 2 

Depreciation and amortization 819 1 343 - 80 1 35 1 221 1 115 - 

Publications sold 19,396 24 23,111 28 - - - - - - - - 

Surplus publications 2,788 3 5,253 6 - - - - - - - - 

Total expenses 73,861 90 80,467 96 5,202 93 5,370 98 23,733 99 26,247 100 

Operating (Loss) Income 8,076 10 3,616 4 404 7 114 2 201 1 - - 

Less-Separation incentive pay 1,876 2 - - 154 3 - - 201 1 - - 

---

Net (Loss) Income $ 6,200 8 $ 3,616 4 $ 250 4 $ 114 2 $ - - $ - - 

The accompanying notes are an integral part of these schedules.