United States Government 

Printing Office 

Annual Report 

K EEPING A MERICA I NFORMED

Fiscal Year 1999 

UNITED STATES 

GOVERNMENT

PRINTING

OFFICE

ANNUAL REPORT 

FISCAL YEAR 1999
K EEPING A MERICA I NFORMED


Table of Contents Page

Public Printer’s Message . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1

The Government Printing Office: Keeping America Informed . . . . .2

Part I – Highlights 

GPO Ranked First Among Nation’s In-Plants . . . . . . . . . . . . . . . . . . .8

GPO Chosen as a Top Technology Innovator by PC Week . . . . . . . . . .8

GPO Access Selected as Top Legal Research and Public Access Site .10

GPO Receives Clean Opinion in Audit of FY 1998 Finances . . . . . .10

GPO and Energy Department Win Hammer Award . . . . . . . . . . . . .11

GPO/NCLIS Assessment of Electronic Government Information 

Products Published . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12

GPO Hosts 8th Annual Federal Depository Conference . . . . . . . . . .13

GPO Releases Federal Depository Library Electronic 

Collection Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14

GPO Releases New Paper Specification Standards . . . . . . . . . . . . . .15

GPO Develops Streamlined Procurement Process for 

Federal Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16

Deposit Account Information Available Electronically . . . . . . . . . .17

DOD and GPO Implement OPAC Collection Procedures . . . . . . . .18

GPO Acquires New U.S. Passport Binding Line . . . . . . . . . . . . . . . .18

New Congressional Directory Produced . . . . . . . . . . . . . . . . . . . . . .19

Appropriations Action for GPO In 1999 . . . . . . . . . . . . . . . . . . . . . .19

Year 2000 Readiness Activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20

Part II – Financial Year in Review 

Report of Independent Certified Public Accountants . . . . . . . . . . .24

Operating Performance Measures . . . . . . . . . . . . . . . . . . . . . . . . . . .31

Financial Performance Measures . . . . . . . . . . . . . . . . . . . . . . . . . . .32

Consolidated Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38

Consolidated Statements of Revenues and Expenses . . . . . . . . . . . .39

Consolidated Statements of Cash Flows . . . . . . . . . . . . . . . . . . . . . .40

Notes to Consolidated Financial Statements . . . . . . . . . . . . . . . . . . .41

Consolidating Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . .58

Supplemental Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .62

Public Printer’s Assertion Letter on Internal Controls . . . . . . . . . . .68

GPO Annual Report 1999 v

Public Printer’s Message 

For the Government Printing 

Office (GPO), FY 1999 began 

with an avalanche of activity 

associated with printing and 

disseminating the various documents

produced by Independent Counsel

Kenneth Starr, as well as the massive 

Omnibus Appropriations bill at the 

end of the 105th Congress, each 

under tight deadlines. GPO gained 

widespread recognition from 

Congress, the industry, and the public 

for the rapid production and dissemination of these and other high-profile 

publications throughout the year— 

such as the Cox Report on China 

and the Findings of Fact in the 

Microsoft case—in both print and 

electronic formats. 

FY 1999 saw GPO ranked first among 

the top 50 in-plant operations in the 

Nation by a national trade journal 

for the second consecutive year, and 

chosen as a top technology innovator 

by PC Week magazine. Our popular 

Internet information service, GPO

Access, earned another Hammer 

Award for innovative and efficient 

service provision as well as the 

American Association of Law 

Libraries first-ever Public Access 

to Government Information Award. 

The year ended with extensive Y2K 

testing to ensure that GPO’s systems 

were ready for the new millennium. 

I am pleased to report that GPO 

managed the transition to the Year 

2000 successfully, with no disruptions 

to the essential systems supporting 

Congress’ information products. 

After two consecutive years of yearend net income, GPO completed 

FY 1999 with an under-recovery of 

$5 million on $765 million in total 

revenues, a margin of approximately 

six-tenths of one percent. The underrecovery was financed by retained 

earnings and did not place GPO 

in an anti-deficiency position or 

require additional appropriations. 

The primary cause of the underrecovery was in our sales program, 

which is funded entirely by revenues 

earned on sales of publications. 

In a sense, GPO is a victim of its 

own success. The free availability of 

publications on GPO Access and other 

Government Web sites has contributed 

to reduced sales of printed products, 

although other factors—including 

reduced agency publishing and 

competition from other sales 

organizations, both public and 

private—have also contributed to 

reduced revenues. 

We also experienced an underrecovery in our printing procurement 

program. We have made price 

adjustments in both programs to 

increase cost recovery in the future, 

and we are reviewing additional 

options to restore the sales program 

to a sound financial basis. 

I am pleased to report that an audit 

of GPO’s financial reports and systems 

for FY 1999 conducted by KPMG LLP, 

under contract with the General 

Accounting Office, resulted once 

again in a clean opinion for GPO. 

As always, the achievements of FY 

1999 must be attributed to the men 

and women of GPO. The skilled work 

of GPO’s dedicated employees enables 

Congress to function smoothly and 

allows Federal agencies to fulfill 

their responsibilities effectively. 

Most importantly, their work makes it 

possible for the Federal Government 

to keep America informed. We look 

forward to continuing to fulfill this 

important responsibility. 

MICHAEL F. DiMARIO 

Public Printer 

April 2000 

GPO Annual Report 1999 1
The Government Printing Office 

Keeping America Informed 

The Government Printing 

Office (GPO) keeps 

America informed. For 

nearly 140 years, GPO has 

produced and distributed Federal 

Government information products. 

Whether providing public access to 

Government information online, 

GPO combines or producing or procuring printed 

publications, GPO combines 

conventional technology with stateconventional of-the-art methods for supporting 

nearly all the information needs of 

the Congress, Federal agencies, technology with and the American public. 

state-of-the-art Role in Government 

methods for GPO is part of the legislative

branch of the Federal Government. 

The Public Printer, who serves as supporting nearly GPO’s chief officer, is nominated 

by the President and confirmed by 

all the information the Senate. GPO operates under

the authority of the public printing 

and documents chapters of Title needs of the 44 of the U.S. Code. 

Congress, Federal Created primarily to satisfy 

the printing needs of Congress, 

GPO today is the focal point for agencies, and the printing, binding, and information 

dissemination for the entire 

American public. Federal community. In addition 

to Congress, approximately 130 

Federal departments and agencies 

rely on GPO’s services. 

Congressional documents, Federal 

regulations and reports, IRS tax 

forms, and U.S. passports—all are 

produced by or through GPO. 

At one time GPO’s mission was 

accomplished through the 

production and procurement of 

traditional ink-on-paper printing. 

Today, after more than a generation’s experience with electronic 

printing systems, GPO is at the 

forefront in providing Government 

information through a wide range 

of formats, including printing, 

microfiche, CD-ROM, and online 

technology through GPO Access 

(www.access.gpo.gov).

Facilities and Personnel 

Carrying out GPO’s mission 

takes the skills and dedication 

of a workforce of approximately 

3,200 employees nationwide. Most 

are based at GPO’s central office 

facility in the Nation’s Capital, 

making GPO the largest industrial 

employer in the District of 

Columbia. Also located in the 

National Capital area are two 

warehouses, one for paper and the 

other for publications. Across 

the country, a printing plant in 

Denver, 20 regional and satellite 

procurement offices, a distribution 

facility and bookstore in Pueblo, 

CO, and 23 other bookstores— 

each located in a major 

metropolitan area—complete 

GPO’s overall structure. 

Funding

Unlike most Federal agencies, 

GPO operates just like a business— 

it is reimbursed by its customers for 

the cost of the work it performs. 

However, GPO receives two small 

appropriations, one to pay for the 

cost of congressional printing, and 

the other to fund the distribution 

2 GPO Annual Report 1999 
of Government documents as 

required by law. These funds 

are provided through the annual 

legislative branch appropriations 

act, and together they comprise 

about 4 percent of total legislative 

branch appropriations. In FY 

1999, GPO’s revenues totaled $765 

million. GPO’s finances are audited 

every year by an independent 

auditor, and every year they have 

received an “unqualified” opinion 

—the best that auditors can issue. 

Procurement Services 

More than 70 percent of GPO’s 

printing revenue is from agencies 

for work procured by GPO from 

the private sector printing industry. 

GPO has a long-standing partnership with America’s printing industry to provide for the Government’s 

printing needs. GPO competitively 

buys products and services from 

more than 10,000 private sector 

firms nationwide in one of the 

Government’s most successful 

procurement programs, assuring 

the most cost-effective use of the 

taxpayers’ printing dollar. 

In-Plant Operations and 

Information Technology 

GPO’s in-plant facility provides 

sophisticated electronic information systems and state-of-the-art 

production technologies to fully 

support the information product 

needs of Congress and Federal 

agencies. GPO produces the 

Congressional Record overnight

when Congress is in session, and 

bills, hearings, documents, reports, 

and committee prints are all 

produced in time to support 

Congress’ legislative needs. Also 

produced in-plant are the Federal

Register, the Government’s official 

listing of final and proposed rules 

and regulations, as well as the Code

of Federal Regulations and other key 

Government documents, such as 

the annual U.S. Budget and more 

than 6.7 million U.S. passports 

and nearly 230 million postal 

cards each year. 

GPO either uses or sells more 

than 55 million pounds of paper 

each year, and more than an 

estimated 100,000 tons of paper 

are used annually by private sector 

contractors performing work for 

GPO. All paper used by GPO 

and its contractors meets Federal 

recycled paper requirements and 

all GPO printing inks utilize 

vegetable oil. 

Beginning in the 1960’s, GPO 

was one of the first printing 

organizations nationwide to 

pioneer the use of electronic 

typesetting systems in place of 

traditional practices. Since then, 

successive generations of technology 

have been deployed by GPO to 

develop electronic databases of 

Government information products 

from which publications in both 

print and electronic formats are 

produced. New computer-to-plate 

technology has further updated 

GPO’s capabilities. GPO has also 

been a leading producer of CDROMs for more than a decade. 

GPO’s finances 

are audited every year 

by an independent 

auditor, and every 

year they receive 

an “unqualified” 

opinion—the best 

that auditors 

can issue. 

GPO Annual Report 1999 3
The Government Printing Office (continued) 

Through the 

Superintendent of 

Documents’ programs, 

GPO disseminates the 

largest volume of 

U.S. Government 

publications and 

information in 

the world. 

Today, GPO uses electronic 

information technology to 

increase efficiency in its print 

production processes, facilitate 

e-commerce in its printing 

procurement and documents sales 

programs, improve administrative 

and communications capabilities, 

and expand public access to 

Government information via the 

Internet and other electronic 

means. In both 1998 and 1999, 

GPO was named the top in-plant 

operation in the country by 

In-Plant Graphics magazine.

Also in 1999, GPO was named 

by PC Week magazine as one of 

the top technology innovators 

in the Nation. 

Superintendent of Documents 

While the original job of GPO was 

to handle printing, responsibility 

for the sale and distribution of 

Government publications was 

added in 1895, when Congress 

passed the comprehensive printing 

act, which became Title 44 of the 

U.S. Code.

Today, through the Superintendent 

of Documents’ programs, GPO 

disseminates the largest volume of 

U.S. Government publications and

information in the world. GPO’s 

documents carry an average price 

of about $16, although many are 

low-cost consumer publications. 

Approximately 10,000 titles are 

available for sale to the public at 

any given time. These are sold 

principally by mail order and 

through 24 bookstores located in 

the Washington, DC, area and 

around the country. Publications are 

also sold through the Consumer 

Information Center in Pueblo, CO. 

More than 2,500 sales orders are 

processed every day. 

Government information in both 

traditional and electronic formats is 

also made available by GPO to more 

than 1,300 Federal depository 

libraries nationwide for the free use 

of the public. These libraries are 

designated by Members of Congress 

or by law as official depositories. 

In FY 1999, GPO distributed 16.1 

million copies of approximately 

40,000 tangible products in print, 

microform, and CD-ROM formats to 

depository libraries. Virtually every 

depository library also has access to 

the vast range of information made 

available online via GPO Access.

In addition, GPO distributes U.S. 

Government publications to more 

than 50 nations around the world 

through an International Exchange 

Program administered by the 

Library of Congress. Superintendent 

of Document’s programs also catalog and index Government information, distribute publications as 

required by law, and provide a reimbursable distribution service for 

other Federal agencies. 

GPO Access 

At the forefront of GPO’s electronic 

information dissemination capabilities is GPO Access. GPO Access is one 

of the few Government Web sites 

established by law and one of 

4 GPO Annual Report 1999 
the longest running, beginning Government Executive magazine.

operation in 1994. It is virtually Federal Computer Week magazine

the only Government Web site said, “the GPO site stands out as an 

that provides easy, one-stop, no-fee unassuming, information-rich 

access to information from all offering.” The internationally 

three branches of the Government. recognized management firm of 

Booz-Allen & Hamilton, Inc., called 

Today, GPO Access links the public GPO Access “one of the Federal 

to nearly 105,000 individual titles Government’s largest and most 

on GPO’s servers and an additional active Web sites” and said that the 

68,000 titles on other Federal site “has been highly successful in 

Web sites. Overall, more than 520 making Government information 

million documents have been easily available to the public.” 

retrieved by the public from 

GPO Access since 1994. Monthly In 1997, GPO Access and the 

document retrievals today average Commerce Department jointly 

more than 21 million, or about earned a Hammer Award for 

924 gigabytes of information. creating the electronic Commerce 

Business Daily, known as CBDNet.

In 1999, GPO Access was selected Other awards have included a 

as one of the top 50 legal research 1994 Technology Leadership 

Web sites for the year by Law Award and the prestigious 1995 

Office Computing magazine, and James Madison Award from the 

was named best research site for Coalition on Government 

laws and best Government site Information.

overall by the newsletter legal.online.

It was chosen as the first recipient 

of the American Association of 

Law Libraries Public Access to 

Government Information Award. 

Also in 1999, GPO and the 

Department of Energy jointly 

won a Hammer Award from Vice 

President Gore’s National 

Partnership for Reinventing 

Government for an innovative 

partnership that makes thousands 

of DOE scientific and technical 

reports available to the public 

free of charge over GPO Access.

In 1998, GPO Access was named 

one of the 15 “Best Feds on the 

Web” by Vice President Gore and 

In 1999, GPO Access 

was selected as one 

of the top 50 legal 

research Web sites 

for the year by 

Law Office Computing 

magazine, and

was named best 

research site for laws 

and best Government 

site overall by the 

newsletter legal.online.

GPO Annual Report 1999 5
Highlights 

“The in-plants on 

our list are models of 

efficiency...extremely cost 

conscious and 

customer-focused ... 

They continually look 

out for the good of their 

parent organizations. 

In short...they 

are very well run.” 

– In-Plant Graphics 

GPO RANKED FIRST AMONG 

NATION’S IN-PLANTS 

GPO was named the top in-plant 

printing operation in the Nation 

in a December 1998 survey 

conducted by In-Plant Graphics, a 

widely respected journal of the 

in-plant printing industry. In 

making its selection, In-Plant

Graphics considered factors such 

as budget, employees, annual 

impressions, and number of 

printed jobs. Customer service, 

responsiveness, and efficiency 

were also considered. The magazine 

noted, “The in-plants on our list 

are models of efficiency...extremely 

cost conscious and customerfocused ...They continually look 

out for the good of their parent 

organizations. In short...they 

are very well run.” 

In-Plant Graphics noted GPO’s 

“trademark speed and efficiency” 

in printing and making available 

electronic versions of the massive 

amount of Independent Counsel 

documents released by the House 

of Representatives, as well as the 

quick turnaround production of 

the Omnibus Appropriations Bill 

at the conclusion of the 105th 

Congress. The magazine also noted 

that GPO was nationally recognized 

for its performance in producing 

the Starr Report, with articles 

published in the Wall Street Journal,

the Hartford Courant, and the 

Baltimore Sun, and that House 

Judiciary Committee Chairman 

Henry Hyde wrote to the Public 

Printer praising GPO for its work. 

In addition, In-Plant Graphics 

recognized GPO for moving 

forward aggressively in acquiring 

and utilizing advanced printing 

and electronic information 

technologies, such as its recent 

acquisition of computer-to-plate 

equipment, which have resulted 

in greater efficiencies and 

cost-savings.

The December 1998 recognition 

from In-Plant Graphics followed the 

selection earlier in the year of GPO

Access as one of the “Best Feds on 

the Web”—one of the top 15 out of 

more than 4,300 Government Web 

sites—by Vice President Al Gore 

and Government Executive magazine.

GPO was also recognized earlier for 

service to the Congress and Federal 

agencies in a management audit 

performed during 1998 by BoozAllen & Hamilton, Inc. That audit 

cited congressional satisfaction 

with product quality and timely 

dependability of delivery, agency 

satisfaction with GPO’s printing 

procurement services, and broad 

public support for free access to 

Government information through 

GPO’s depository library program. 

GPO CHOSEN AS A TOP 

TECHNOLOGY INNOVATOR 

BY PC WEEK 

During the year, PC Week magazine

cited GPO as one of the leading 

public sector technology innovators 

in the Nation. 

8 GPO Annual Report 1999 
The magazine’s March 15, 1999, 

edition contained a “Fast-Track” 

special report identifying and ranking “the real world organizations 

using advanced information 

technologies in the most 

innovative ways.” The PC Week 

Fast-Track report listed, “in order 

of rank, the government and 

education institutions that are 

the most innovative in their use 

of cutting-edge technologies and 

applications...” Of the 100 state 

and Federal government and 

education sites listed, GPO was 

ranked ninth. Of all Federal 

Government sites alone, GPO 

was ranked second. 

In developing its report, PC Week 

utilized a “database of detailed 

information about specific 

technologies deployed at some 

260,000 government and nongovernment locations in North 

America. To find the best and the 

brightest sites in that database,” 

said PC Week, “we created a scoring 

model that rewarded each site 

and each institution for having 

deployed specific, innovative 

technologies...[such as] electronic 

commerce, intranet, data warehouse and high-speed networking 

technologies such as asynchronous 

transfer mode and Gigabit 

Ethernet.” PC Week stated, “this 

special report doesn’t just celebrate 

the biggest users of IT; it also cites 

the most innovative by looking 

at the extent to which advanced 

IT has penetrated each site in 

each agency.” 

Beginning in the 1960’s, GPO was 

one of the first printing organizations 

nationwide to pioneer the use of 

electronic typesetting systems in 

place of traditional practices. Since 

then, successive generations of 

technology have been deployed to 

develop electronic databases of 

Government information products 

from which publications in both 

print and electronic formats are 

produced. Congress capitalized on 

GPO’s electronic systems in 1993 

when it established GPO Access,

GPO’s Internet information service 

(at www.access. gpo.gov). Today, 

GPO uses information technology 

to increase efficiency in its print 

production processes, facilitate 

electronic commerce in its nationwide printing procurement and 

documents sales programs, improve 

administrative and communications 

capabilities, and expand public 

access to Government information 

via the Internet and other 

electronic means. 

In 1998, GPO Access was named 

one of the 15 “Best Feds on the 

Web” by Vice President Al Gore 

and Government Executive. Federal

Computer Week said, “the GPO 

site stands out as an unassuming, 

information-rich offering.” BoozAllen & Hamilton, Inc., called GPO

Access “one of the Federal 

Government’s largest and most 

active Web sites” and said that the 

site “has been highly successful in 

making Government information 

easily available to the public.” 

GPO uses information

technology to increase 

efficiency in its print 

production processes, 

facilitate electronic 

commerce in its nationwide 

printing procurement 

program, and expand public 

access to Government 

information via the Internet 

and other electronic means. 

GPO Annual Report 1999 9
Highlights (continued) 

“GPO has developed 

and enhanced the GPO

Access system to make it 

the official, no-fee, 

one-stop public access

point for the growing 

universe of web-based 

electronic Government 

information.” 

– American Association 

of Law Libraries 

GPO ACCESS SELECTED AS TOP Lawyers.” For 1999, the newsletter 

LEGAL RESEARCH AND PUBLIC selected GPO Access as both the 

ACCESS SITE “best research site for laws” and 

the “overall best Government site,” 

GPO Access was selected as one of noting that “beyond its extensive 

the top 50 legal research Web sites databases of primary laws, it also 

for 1999 by Law Office Computing houses the Federal Bulletin Board, 

magazine, and was named best a collection of more than 4,500 

research site for laws and best Federal agency documents.” 

Government site overall by the 

newsletter legal.online. It was also GPO Access was chosen as the first 

chosen as the first recipient of the recipient of the AALL’s Public 

American Association of Law Access to Government Information 

Libraries(AALL) Public Access to Award because “GPO has develGovernment Information Award. oped and enhanced the GPO

Access system to make it the official, 

The April/May 1999 issue of Law no-fee, one-stop public access 

Office Computing presented its point for the growing universe of 

choices for the top 50 legal web-based electronic Government 

research Web sites nationwide. information. The GPO Access 

The sites were selected “based on system meets and exceeds criteria 

several years of experience in a established for this award in every 

large law firm setting, covering respect.” The award was presented 

almost all practice areas.” The sites during the AALL conference in 

named as the top 50 “are favorites Washington, DC, in July 1999. 

of both law librarians who are constantly bombarded by research GPO RECEIVES CLEAN 

questions, as well as those personal- OPINION IN AUDIT OF 

ly used and bookmarked by FY 1998 FINANCES 

attorneys and paralegals doing 

their own research.” In addition, GPO received an “unqualified 

the winning sites were picked opinion” in a comprehensive, 

“based on their usability ...The sites independent audit of its 1998 

listed here have a good layout, financial operations by the 

easy-to-use interfaces, and load nationally recognized accounting 

into your Web browser relatively firm KPMG LLP. 

quickly.” GPO Access was one of just 

seven Federal Government Web Under contract with the General 

sites included among the top 50. Accounting Office, KPMG 

conducted a thorough audit of 

Each year the newsletter legal.online GPO’s financial statements and 

picks the “Best of the Web for concluded they “are presented 

10 GPO Annual Report 1999 
fairly, in all material respects, in 

conformity with generally accepted 

accounting principles.” 

“This is the highest level of 

assurance that auditors are allowed 

to give,” said John A. Farrell, 

KPMG LLP partner and spokesman 

for the auditing team. 

The audit examined GPO’s 

financial statements for fiscal 

year 1998, the second consecutive 

year in which GPO generated 

consolidated net income. For the 

year, GPO generated consolidated 

net income of nearly $1.4 million 

on approximately $723 million in 

total revenues. 

The audit found “no instances of 

reportable noncompliance with 

laws and regulations we tested,” 

though it recommended the 

establishment of certain data 

processing controls. The 1998 

financial audit findings continued 

GPO’s trend of “unqualified” audit 

opinions—the best that auditors 

can issue. A KPMG audit of GPO’s 

1997 finances produced the same 

result—an “unqualified” opinion. 

The 1998 management audit 

of GPO by Booz-Allen & Hamilton, 

Inc., concluded that “the financial 

management history at GPO 

demonstrates that the agency has 

had considerable experience as a 

business-oriented operation.” They 

also said “GPO has been a leader 

in providing Congress accrualbased accounting and financial 

statements,” noting that the Chief 

Financial Officers Act of 1990 

requires all executive branch 

agencies to implement accrual-based 

accounting systems. 

GPO AND ENERGY DEPARTMENT 

WIN HAMMER AWARD FOR 

INFORMATION BRIDGE PROJECT 

GPO and the Department of Energy 

(DOE) jointly earned a Hammer 

Award in 1999 from Vice President 

Gore’s National Partnership for 

Reinventing Government for the 

“Information Bridge,” a project 

that makes available thousands of 

unclassified DOE scientific and 

technical reports in electronic 

image format via GPO Access.

Public access via the “Information 

Bridge” resulted from an innovative 

partnership agreement between the 

DOE’s Office of Scientific and 

Technical Information (OSTI) and 

GPO’s Library Programs Service (LPS). 

Using web technology, users can now 

enter the DOE electronic dissemination system through GPO Access.

The “Information Bridge” gateway 

provides a specially designed public 

view to more than 30,000 DOE 

reports currently available electronically. Using this system, the public 

can access DOE-funded research 

and development output since 

January 1996. Reports are added 

on a daily basis as the research 

information is released. 

The 1998 financial 

audit findings continued 

GPO’s trend of “unqualified” 

audit opinions— 

the best that 

auditors can issue. 

GPO Annual Report 1999 11 
Highlights (continued) 

A GPO–commissioned 

survey confirmed that the 

proliferation of mediums 

and formats has imposed 

new burdens and 

responsibilities in terms 

of equipment, training, 

and staffing needs. 

This program eliminates the need to the growing use of electronic 

for the reports to be disseminated formats and mediums to dissemiin a printed format to depository nate Government information, and 

libraries, saving production and the implications of these trends 

distribution costs to the for GPO’s Federal Depository 

Government and the costs to Library Program. While the library 

the libraries to receive, process, community strongly supports 

shelve, and store the reports. As the increasing availability of 

needed, reports in digital format Government information in 

are downloaded by depository electronic formats, the proliferation 

libraries or individual users. of mediums and formats has also 

imposed new burdens and responThe jointly-earned Hammer sibilities in terms of equipment, 

Award is the second such honor training, and staffing needs. 

involving GPO Access. In 1997, 

GPO and the Commerce The survey covered information 

Department jointly won a Hammer products from 24 different 

Award for CBDNet, the informa- entities in all three branches 

tion service which makes the of the Federal Government, 

Commerce Business Daily freely including a number of 

accessible in real time over the congressional committees, the 

Internet (http:// cbdnet.access. Supreme Court, and most of 

gpo.gov). the cabinet departments. 

Approximately three-quarters 

GPO RELEASES FINAL of all survey instruments were 

REPORT ON ASSESSMENT OF returned completed. 

ELECTRONIC GOVERNMENT 

INFORMATION PRODUCTS The final report made 16 key 

findings. The survey identified 

In April 1999, GPO released the the most prevalent mediums used 

final report of a 9-month survey to disseminate Government 

entitled Assessment of Electronic information, as well as the most 

Government Information Products. prevalent formats, noting that these 

The survey, commissioned by GPO medium and format standards are 

from the National Commission on “common agency practice rather 

Libraries and Information Science than agency-mandated.” The survey 

(NCLIS), was prepared by an found that “the most prevalent 

NCLIS contractor, Westat, Inc. types of mediums are the web, 

paper, CD-ROM, and bulletin 

The survey was undertaken to board systems; [and] the most 

collect information on Federal prevalent formats are HTML, PDF, 

agency plans and practices related GIF, JPEG, TIFF, and ASCII.” The 

12 GPO Annual Report 1999 
survey found that “some...agencies 

are exploring a range of innovative 

formats and web design approaches 

for electronic Government 

information products.” 

At the same time, the survey found 

that “there is an overall lack of 

Government information policy 

guiding electronic publishing, 

dissemination, permanent public 

access, or information life cycle 

management,” and that “responsibility for electronic publishing 

within agencies is decentralized, 

diffuse, and unclear.” The report 

said that “the concept of permanent public access is not well 

understood,” and that “there is a 

lack of understanding of what 

ensuring authenticity [of 

Government information in 

electronic formats] entails.” 

MORE THAN 550 GOVERNMENT 

INFORMATION LIBRARIANS 

MEET FOR 8th ANNUAL 

FEDERAL DEPOSITORY 

CONFERENCE

In what has become the Nation’s 

premier event for Government 

information librarians and those 

concerned with Government 

information dissemination 

programs, more than 550 Federal 

depository librarians and Federal 

agency representatives attended 

the 8th annual Federal Depository 

Conference, sponsored by GPO in 

April 1999 in Bethesda, MD. The 

conference was held concurrent 

with the 54th meeting of the 

Depository Library Council to 

the Public Printer. 

The four-day conference included 

demonstrations of many World 

Wide Web sites such as O*Net, Elaws,

and the Bureau of Labor Statistics 

Web site from the Labor 

Department, as well as the Bureau 

of the Census’ American Factfinder 

and the National Climactic Data 

Center and STAT-USA Web sites 

from the Commerce Department. 

The Bureau of Justice Statistics, the 

National Cancer Institute, and the 

National Center for Education 

Statistics, among others, presented 

updates on their public information 

activities and products. A representative from the Energy Department 

discussed plans for the DOE’s Virtual 

Library of Energy, Science, and 

Technology. The Director of the 

Agriculture Department’s National 

Agricultural Library spoke about 

the USDA Digital Publications 

Preservation Framework, and 

information was provided on the 

expanded test of the GPO and 

National Technical Information 

Service Depository Library 

Electronic Image Pilot Project. 

GPO staff discussed specifics on 

building the FDLP electronic 

collection, based on Managing

the FDLP Electronic Collection: 

A Policy and Planning Document.

A representative of the National 

Commission on Libraries and 

Information Science (NCLIS) 

GPO’s goal is to act 

in concert with agency 

information producers 

as well as the end-user 

consumers of Government 

information. 

GPO Annual Report 1999 13 
Highlights (continued) 

GPO’s Federal Depository 

Library Electronic 

Collection Plan is a 

significant step forward 

in the congressionallymandated transition 

of the FDLP to a more 

electronic future. 

was on hand to discuss the recently 

completed Report on the Assessment of 

Electronic Government Information 

Products, commissioned by GPO 

from NCLIS. Demonstrations of the 

online Federal Register, the Code of 

Federal Regulations, the U.S. Code, and 

other popular databases available on 

GPO Access were also provided. In 

addition, a selection of technical 

and information sessions for attendees was provided, as well as tours 

of the National Library of Medicine, 

the U.S. Senate Library, and the 

National Oceanic and Atmospheric 

Administration’s Central Library. 

GPO RELEASES FEDERAL 

DEPOSITORY LIBRARY 

ELECTRONIC COLLECTION 

PLAN

In November 1998, GPO released 

Managing the Federal Depository 

Library Program (FDLP) Electronic 

Collection: A Policy and Planning 

Document. This plan established 

policies for the development and 

maintenance of the FDLP electronic 

collection. Developed in coordination with the library community, 

the plan is a significant step 

forward in the congressionallymandated transition of the FDLP 

to a more electronic future. 

The FDLP Electronic Collection 

consists of electronic sources that 

are within the scope of the FDLP 

and with which GPO has various 

levels of involvement. In managing 

the Collection, the guiding 

principle is that access to 

Government information prepared 

and published at Government 

expense is a right of the people— 

the same principle that has guided 

the FDLP throughout its history. 

By defining the FDLP Electronic 

Collection, GPO defined responsibilities for life cycle management of 

electronic Government information 

products. GPO directly manages 

the portion of the Collection that 

resides on GPO servers, including

core congressional and regulatory 

information products. GPO also 

produces a broad array of 

cataloging and locator services 

that provide access to information 

residing on agency servers. FDLP 

partners, including individual 

depository libraries, universities, 

consortia, and service providers, 

will provide storage capacity 

and other resources to provide 

permanent access to parts of the 

Collection they manage. 

GPO’s goal is to act in concert 

with agency information producers 

as well as the end-user consumers 

of Government information. 

These actions are carried out 

in an environment that builds 

content, assures permanent 

accessibility, and capitalizes on 

the cooperative strengths of 

GPO and the FDLP to expand 

and strengthen the necessary 

infrastructure for access, 

retrieval, and delivery of 

Government information. 

14 GPO Annual Report 1999 
The Collection includes four GPO RELEASES NEW PAPER 

categories of material: SPECIFICATION STANDARDS 

• Core congressional and In April 1999, GPO issued 

regulatory GPO Access the Government Paper Specification 

products which will Standards, No. 11, to be used by 

reside permanently on Federal agencies in meeting their 

GPO servers; printing needs. The Standards 

incorporate President Clinton’s 

• Other remotely accessible recent order that Federal printing 

products managed by papers include a postconsumer 

either GPO or by other fiber content of 30 percent. GPO 

institutions with which is one of the Federal Government’s 

GPO has established largest purchasers of printing 

formal agreements; papers.

• Remotely accessible The Standards ensure uniformity 

electronic Government and consistency in the use of 

information products printing, copying, and writing 

that GPO identifies, papers throughout the Federal 

describes, and links to Government. The new Standards 

but which remain under fully comply with relevant laws 

the control of the regarding printing papers. They 

originating agencies; and also address environmental, 

workplace safety, and paper 

• Tangible electronic longevity issues. The Standards 

Government information incorporate specifications that will 

products distributed to help achieve maximum savings 

Federal depository libraries. in the Government’s paper 

purchases. The last Standards 

The success of the FDLP Electronic were issued in 1994. 

Collection depends on the 

participation and cooperation of The new Standards fully comply 

stakeholders at all stages of the with the Resource Conservation 

information life cycle. GPO’s and Recovery Act (P.L. 94-580), 

resources are being used to the Solid Waste Disposal Act 

manage products already in the amendments of 1980 (P.L. 96-

Collection, link users to other 482), and President Clinton’s 

Federal Internet sites, and assure recent Executive Order 13101, 

permanent access through coordi- “Greening the Government 

nation with other agencies, FDLP Through Waste Prevention, 

partners, and depository libraries. Recycling, and Federal 

GPO’s new Paper

Specification Standards 

incorporate criteria that 

will help achieve 

maximum savings 

in the Government’s 

paper purchases.

GPO Annual Report 1999 15 
Highlights (continued) 

GPO’s new streamlined 

procurement processes 

and simplified 

purchase agreements 

alleviate administrative 

burdens on Federal 

agencies.

Acquisition” (September 14, 1998). 

Where practicable, the Standards 

meet or exceed the Executive 

Order’s minimum postconsumer 

fiber content requirements of 

30 percent. 

Barriers to the use of “chlorinefree” pulps and bleached chemithermo-mechanical pulps (BCTMP) 

in the paper manufacturing 

process were removed from the 

specification where the intended 

use of the paper is not affected. 

An uncoated, vegetable-fiber, book 

paper standard was also included. 

Map papers with wet-strength 

properties now meet Occupational 

Safety and Health Administration 

(OSHA) requirements (at 29 Code 

of Federal Regulations 1900.1048) 

on the release of formaldehyde 

vapors into the atmosphere. 

Additionally, the specification 

of a neutral or alkaline pH is a 

minimum requirement for many 

grades of paper in order to 

increase their longevity, in accordance with the National Policy on 

Permanent Papers (P.L. 101-423). 

The new Standards also utilize 

metric measurements consistent 

with the Nation’s metric 

conversion practices, established 

in the Omnibus Trade and 

Competitiveness Act of 1988 

(P.L. 100-418).

GPO DEVELOPS STREAMLINED 

PROCUREMENT PROCESS FOR 

FEDERAL AGENCIES 

In February 1999, GPO announced 

that it has developed a new streamlined printing procurement process 

for use by Federal agencies. This 

process, called the “simplified 

purchase agreement,” will provide 

streamlined procurement procedures for Federal agencies to 

acquire printing and information 

products and services up to $2,500 

in value from local commercial 

sources. Agencies using simplified 

purchase agreements will cut their 

administrative costs and expand 

procurement opportunities for 

local small businesses. 

The Department of Energy’s 

Savannah River Operations Office 

is working as a partner with GPO 

to finalize the criteria for a pilot 

test of the new procedure. Initial 

operation of the pilot began in July 

1999. GPO is also working on a 

pilot basis with the Department of 

Energy’s Oak Ridge Tennessee 

Operations Office, the Internal 

Revenue Service, the Centers for 

Disease Control in Atlanta, and the 

Department of Justice in Miami. 

GPO will also work with other 

customer agencies to develop 

simplified purchase agreements 

suitable to their specific needs 

while working to complete a 

comprehensive procedure for use 

by all agencies nationwide. 

16 GPO Annual Report 1999 
Simplified purchase agreements 

will be a GPO procurement option 

for agencies to use for small local 

purchases, providing them with 

the maximum possible convenience 

and control. Simplified purchase 

agreements will allow agencies to 

directly place their orders for 

printing and information products 

on the basis of “best value,” a 

concept embracing price and other 

factors such as responsiveness, 

business practices, convenience, 

courtesy, and attention to detail. 

The agreements also allow agencies 

to take into account elements of 

past performance such as work 

quality, reliability, and schedule 

compliance.

The new process assures fair and 

reasonable prices and allows for 

use of the Government Paper 

Specification Standards and GPO’s 

Quality Assurance Through 

Attributes Program (QATAP), 

ensuring continued consistency, 

compliance with established 

standards, and quality control in 

the Government’s printing and 

information products. In addition, 

simplified purchase agreements 

alleviate an administrative burden 

on Federal agencies by providing 

for GPO payment to printing 

contractors. GPO will also maintain 

a detailed accounting of all work 

performed under simplified 

purchase agreements. 

The new streamlined procurement 

process provides other benefits as 

well. Use of the simplified purchase 

agreement process for buying 

exceptional or infrequent items will 

facilitate the development of more 

focused direct deal term contracts 

for agencies, resulting in lower prices. 

It will provide local small businesses 

with a vehicle through which they 

can market their services directly 

to Federal agencies. Agency use of 

simplified purchase agreements 

will also help combat the problem 

of “fugitive documents” by ensuring 

that products ordered against the 

agreement are included in GPO’s 

Federal Depository Library Program. 

DEPOSIT ACCOUNT 

INFORMATION AVAILABLE 

ELECTRONICALLY 

GPO printing and binding 

customers have several payment 

options: credit cards, the Treasury 

Department’s Online Processing 

and Collection (OPAC) System, 

and the increasingly popular 

deposit account. 

As agencies discover the ease of 

using a GPO deposit account to 

pay for their printing orders, they 

often increase the amount of funds 

on deposit. Under a deposit account 

arrangement, the customer estimates 

the cost of printing requirements 

and transfers funds to an account 

at GPO. As printing and binding 

charges are incurred, GPO 

debits the account balance and 

provides the customer with a 

monthly statement. 

With immediate 

electronic access to 

their deposit account 

balances, GPO’s 

customers can now 

manage their 

printing budgets 

more efficiently. 

GPO Annual Report 1999 17 
Highlights (continued) 

GPO’s new passport 

binding line will 

ensure necessary 

production capabilities

and help to eliminate 

photo substitution 

and fraud. 

Recently, GPO developed a web 

page specifically for printing and 

binding customers with deposit 

accounts. After providing the 

account number and password, 

a customer’s detailed account 

activity and balance is displayed 

for the current month. The 

customer may also view account 

activity for prior months and see 

the amount billed for the year to 

date. A special spreadsheet 

button on the web page allows 

the customer to immediately 

download the data into a Microsoft 

Excel spreadsheet and create 

agency reports. With immediate 

electronic access to their deposit 

account balances, GPO’s 

customers can now manage their 

printing budgets more efficiently. 

Numerous positive comments and 

suggestions were received at a 

demonstration of the web page for 

the Interagency Council on 

Printing and Publications Services 

in July 1999. 

DOD AND GPO IMPLEMENT 

OPAC COLLECTION 

PROCEDURES

GPO and the Defense Finance and 

Accounting Service (DFAS) in 

Charleston, SC, and Indianapolis, 

IN, entered into agreements that 

allow GPO to collect printing bills 

for most DOD orders via the 

Treasury Department’s Online 

Payment and Collection (OPAC) 

System. This has resulted in an 

immediate increase in cash to 

GPO of about $20 million. GPO 

agreed to change its procedures to 

accommodate DFAS’s need for 

line item accounting data in 

exchange for the right to collect 

printing bills electronically. 

GPO ACQUIRES NEW U.S. 

PASSPORT BINDING LINE 

GPO acquired a new binding line 

for the production of U.S. passports 

in 1999. The new system replaced 

equipment which had been in place 

since 1986. GPO produces all U.S. 

passports for the State Department. 

Cumulative passport production 

has been greater than 60 million 

passports on the existing system. 

Production in FY 1999 was 6.7 million passports. Passport production 

requirements are expected to 

increase by approximately 5 

percent annually for the next 

several years. The new equipment, 

which was acquired from Uno 

Seisakusho Company, Ltd., under 

competitive bidding procedures,

will ensure the necessary production capability. Total equipment 

and site preparation costs for the 

new system were approximately 

$3.6 million. 

The State Department introduced 

a new photo digital passport in 

November 1998. The new passport 

book no longer employs the lamination process, but has the data 

page coated with a secure coating 

that is applied by GPO’s new silk 

18 GPO Annual Report 1999 
screen press. This new process will 

eliminate photo substitution and 

fraud. Employing the silk screen 

press adds one task to press 

operations and eliminates a task 

in binding operations. The new 

passport book is being produced 

in English, French, and Spanish. 

NEW CONGRESSIONAL 

DIRECTORY PRODUCED 

GPO produced a new Congressional 

Directory 1999-2000 during 1999. 

The Congressional Directory is one of 

the oldest working handbooks in 

the U.S. Government. While there 

have been directories of one form 

or another since the first Congress 

in 1789, the Congressional Directory 

for the first session of the 30th 

Congress (1847) is considered by 

scholars and historians to be the 

first official edition. With the 

addition of biographical sketches 

of legislators in 1867, it attained its 

modern format. 

The Directory is published by the 

Senate in partnership with GPO 

and at the direction of the Joint 

Committee on Printing, under the 

authority of section 721 of Title 

44, United States Code. Starting 

with the 105th Congress, GPO has 

played a significantly greater role 

in the publication of the Directory 

by providing project management, 

editing, and other publishing services. For the new edition, a team 

of employees from GPO’s 

Production Department, the 

Office of Planning, the staff of the 

Superintendent of Documents, 

and the Congressional Record 

Index Office provided professional 

services to complete publication 

of the Directory.

APPROPRIATIONS ACTION 

FOR GPO IN FY 1999 

The House Subcommittee on 

Legislative Appropriations and 

the Senate Subcommittee on 

Legislative Branch Appropriations 

held their annual hearings on 

GPO’s funding request for FY 

2000 in February and March 1999, 

respectively. GPO requested $113 

million for its two appropriation 

accounts and an additional $15 

million for a new air conditioning 

system, elevator renovations and 

Year 2000 compliance expenses. 

Congress approved $73,297,000 

for GPO’s Congressional Printing 

and Binding Appropriation, 

$29,872,000 for the Salaries and 

Expenses Appropriation of the 

Superintendent of Documents, 

and transferred $2,500,000 of the 

General Accounting Office’s FY 

1999 appropriation to GPO for 

Year 2000 compliance. 

The two appropriations total 

$103,169,000, and represent a 

slight decrease from the level of 

$103,729,000 that was approved 

for GPO for FY 1999. While the 

Congressional Printing and 

GPO takes pride in 

producing the Congressional 

Directory, one of the oldest 

working handbooks 

in the United States 

Government. 

GPO Annual Report 1999 19 
Highlights (continued) 

The FY 2000 Legislative 

Branch Appropriations 

Act included statutory 

improvements for 

GPO’s funding. 

Binding Appropriation declined 

relative to FY 1999, the Salaries 

and Expenses Appropriations 

increased to cover mandatory cost 

increases for employee pay and 

supplies and materials. 

The FY 2000 Legislative Branch 

Appropriations Act included three 

statutory improvements for GPO’s 

funding. GPO’s traditional ceiling 

on full-time equivalent (FTE) 

employment included language 

authorizing the Public Printer to 

request a different staffing level 

subject to the approval of the 

House and Senate Appropriations 

Committees. This gives the Public 

Printer the flexibility to work with 

Congress to increase the necessary 

resources if GPO’s workload 

exceeds expectations. 

The approved Act contained 

language increasing the limit on 

spending for travel under the 

Salaries and Expenses 

Appropriation. These funds 

cover travel by depository library 

inspectors to libraries around the 

Nation, by GPO staff to attend 

various library association 

conferences and meetings and 

to provide training in the use of 

GPO Access, and travel of members 

of the Depository Library Council 

to Council meetings to serve 

in an advisory capacity to the 

Public Printer. 

The legislation also included 

language increasing GPO’s small 

purchase authority, which is set 

according to section 3709 of the 

Revised Statutes (under 41 U.S.C 

5), from $25,000 to $100,000. GPO 

now has the same small purchase 

threshold for buying goods and 

services that is enjoyed by most 

other Federal agencies, which are 

using it to promote efficiency and 

economy in contracting and to 

avoid unnecessary burdens for 

both agencies and contractors. 

YEAR 2000 READINESS 

ACTIVITY

GPO made significant progress 

toward achieving Y2K compliance 

for the agency during 1999. As of 

September 30, 1999, remediation, 

testing, and implementation was 

successfully completed for 88 

percent of GPO’s mission 

critical systems. 

Year 2000 policy guidance issued 

during the fiscal year included the 

“Y2K Business Continuity and 

Contingency Plan,” “Y2K Day 1 

Planning Guide,” and a memorandum establishing a GPO-wide 

change moratorium on all system 

development and enhancement 

activities that were not required to 

meet the Year 2000 deadline. 

GPO intensified efforts for end-toend testing of information systems 

20 GPO Annual Report 1999 
with all of its data exchange 

partners. This testing was completed 

during the first quarter of fiscal 

year 2000. GPO actively participated 

with the House of Representatives’ 

Business Continuity and 

Contingency Planning (BCCP) 

working group and the Legislative 

Branch Working Group for joint 

development of contingency plans 

for the infrastructure systems such 

as utilities and communications. 

During the year, GPO responded 

to over 1,000 outside inquiries 

concerning its Y2K readiness efforts. 

GPO made significant 

progress toward achieving 

Y2K compliance for 

the agency during 1999. 

GPO Annual Report 1999 21 
24 GPO Annual Report 1999 

-1-

2001 M Street, N.W. 

Washington, DC 20036 

The Public Printer: 

Independent Auditors' Report 

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

Printing Office (the GPO) as of September 30, 1999 and 1998, and the related consolidated 

statements of revenues and expenses and cash flows for the years then ended. We have also 

examined management's assertions, included in the accompanying statement of assurance to us 

dated January 28, 2000, regarding the effectiveness of the GPO's internal controls over financial 

reporting that were in place as of September 30, 1999. The objective of our audit was to express an 

opinion on the fair presentation of the GPO's consolidated financial statements. The objective of our 

examination of management's assertions regarding internal controls over financial reporting was to 

express an opinion on management's assertions. In connection with our audit, we also tested the 

GPO's compliance with certain provisions of applicable laws and regulations. 

In our opinion: 

The GPO's consolidated financial statements as of September 30, 1999 and 1998, and for the years 

then ended, are presented fairly, in all material respects, in conformity with generally accepted 

accounting principles; and 

The GPO management has fairly stated, in all material respects, its assertions that internal controls in 

place as of September 30, 1999, provide reasonable assurance that transactions are properly 

recorded, processed, and summarized to permit the preparation of the financial statements in 

accordance with generally accepted accounting principles, and the safeguarding of assets against loss 

from unauthorized acquisition, use, or disposition; and transactions are executed in accordance with: 

(a) laws governing the use of budget authority and other laws and regulations that could have a direct 

and material effect on the financial statements, and (b) any other laws and regulations or 

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

significant for which compliance can be objectively measured and evaluated. 

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

Our conclusions and the scope of our work are discussed in more detail below. 
GPO Annual Report 1999 25 

-2-

OPINION ON FINANCIAL STATEMENTS 

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

1999 and 1998, and the related consolidated statements of revenues and expenses and cash flows for 

the years then ended. These consolidated statements are the responsibility of the GPO's 

management. Our responsibility is to express an opinion on these consolidated statements based on 

our audits. 

In our opinion, the accompanying 1999 and 1998 consolidated financial statements present fairly, in 

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

September 30, 1999 and 1998, and the results of its operations and its cash flows for the years then 

ended in conformity with generally accepted accounting principles. 

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

financial statements taken as a whole. The consolidating and supplemental information on pages 35 

through 44 are presented for purposes of additional analysis and are not a required part of the basic 

financial statements. This information has not been subjected to the auditing procedures applied in 

our audits of the consolidated financial statements and, accordingly, we express no opinion on it. 

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

accordingly, we express no opinion on it. 

OPINION ON MANAGEMENT'S ASSERTIONS ABOUT THE EFFECTIVENESS OF 

INTERNAL CONTROLS OVER FINANCIAL REPORTING 

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

January 28, 2000, that internal controls designed by management provide reasonable, but not 

absolute, assurance that as of September 30, 1999, the following objectives were met: 

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

financial statements in accordance with generally accepted accounting principles, and the 

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

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

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

and (b) any other laws and regulations or govemment·wide policies that entity management, or 

the Inspector General have identified as being significant for which compliance can be 

objectively measured and evaluated. 

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

assertions that internal controls in place as of September 30, 1999, provide reasonable assurance that 

transactions are properly recorded, processed, and summarized to permit the preparation of the 
26 GPO Annual Report 1999 

-3-

financial statements in accordance with generally accepted accounting principles, and the 

safeguarding of assets against Joss from unauthorized acquisition, use, or disposition; and 

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

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

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

Inspector General have identified as being significant for which compliance can be objectively 

measured and evaluated, are fairly stated in all material respects, based upon criteria established 

under OMB Circular A-123, Management Accountability and Control (Revised, June 1995). 

Reportable conditions involve matters coming to our attention relating to significant deficiencies in 

the design or operation of the internal controls that, in our judgment, could adversely affect the 

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

of management in the financial statements. A material weakness is a reportable condition in which 

the design or operation of one or more of the internal control components does not reduce to a 

relatively low level of risk that misstatements caused by error or fraud in amounts that would be 

material in relation to the financial statements being audited may occur and not be detected within a 

timely period by employees in the normal course of performing their assigned duties. We noted 

certain matters involving the internal controls over financial reporting that we consider to be 

reportable conditions under standards established by the American Institute of Certified Public 

Accountants. 

Our consideration of internal controls would not necessarily disclose all internal control matters that 

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

conditions that are also considered to be material weaknesses as defined above. Deficiencies in the 

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

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

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

• Access Control 

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

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

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

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

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

sensitive files. 

Examples of weaknesses include: 

Adequate segregation of duties is lacking in the administration of mainframe, database, 

network security, and the control of application changes. 

- Deficiencies with security software set-up were noted. 

Vulnerabilities exist with respect to unauthorized access to certain systems. 
GPO Annual Report 1999 27 

-4-

• Application Change Control and Systems Development 

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

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

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

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

malicious code could be introduced. 

Examples of weaknesses include: 

Lack of comparable change controls across all programming platforms including 

ADABAS and a lack of change methodology. 

Lack of formal standards and procedures for program changes. 

A System Development Life Cycle methodology has not officially been developed, 

documented, and implemented. 

• Service Continuity 

- Losing the capability to process, retrieve, and protect information maintained electronically 

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

agency should have (I) procedures in place to protect information resources and minimize the 

risk of unplanned interruptions and (2) a plan to recover critical operations should 

interruptions occur. 

Examples of weaknesses include: 

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

- An off-site storage facility is not geographically segregated from the data processing 

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

- There are no documented policies for tape rotation. 

• Entity-Wide Security Program 

- There are several areas regarding an enterprise-wide security program that are inadequate. 

The program should establish a framework for assessing risk, developing and implementing 

effective security procedures, and monitoring the effectiveness of these procedures. Without 

a well designed program, security controls may be inadequate; responsibilities may be 

unclear, misunderstood, and improperly implemented; and controls may be inconsistently 

applied. 

Examples of weaknesses include: 

- A comprehensive data security plan, policies and procedures have not been finalized. 

- An information technology steering committee and an information technology strategic 

plan have not been developed. 

- Comprehensive risk assessments are not performed on a periodic basis. 

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

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

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

responsibilities to employees, and establish target completion dates for each action. This plan should 
28 GPO Annual Report 1999 

-5-

be adopted by GPO and provide for periodic reviews of progress towards achievement of corrective 

actions. 

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

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

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

consider to be reportable conditions. These matters, along with further technical details and related 

recommendations of the reportable condition, will be reported to the GPO's management in a 

separate letter. 

COMPLIANCE WITH LAWS AND REGULATIONS 

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

statements are free of material misstatement, we performed tests of its compliance with certain 

provisions of laws and regulations, noncompliance with which could have a direct and material 

effect on the determination of financial statement amounts. However, providing an opinion on 

compliance with those provisions was not an objective of our audits and, accordingly, we do not 

express such an opinion. The results of our tests disclosed no instances of noncompliance that are 

required to be reported under Government Auditing Standards. 

CONSISTENCY OF OTHER INFORMATION 

The Performance Measures, the consolidating financial statements, and other supplemental 

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

financial statements. We do not express an overall opinion on this information. However, we 

compared this information for consistency with the consolidated financial statements. Based on this 

limited work, we found no material inconsistencies with the consolidated fmancial statements. 

RESPONSIBILITIES 

Management's Responsibility. Management is responsible for: 

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

conformity with generally accepted accounting principles, and for preparing the performance 

measures; 

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

• complying with applicable laws and regulations . 
GPO Annual Report 1999 29 

-6-

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

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

audits to obtain reasonable assurance about whether the consolidated financial statements are reliable 

(free of material misstatement and presented fairly, in all material respects, in conformity with 

generally accepted accounting principles). 

We are also responsible for expressing an opm10n, based on our examination, on whether 

management's assertions regarding the effectiveness of internal controls are fairly stated, in all 

material respects, based on criteria established under OMB Circular A·l23, Management 

Accountability and Control (Revised, June 1995). 

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

free of material misstatement, we are also responsible for reporting any instances of material 

noncompliance with certain provisions of laws and regulations. 

To fulfill these responsibilities, we: 

• 

• 

• 

• 

• 

• 

• 

• 

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

financial statements; 

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

evaluated the overall financial statement presentation; 

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

our opinion on the consolidated financial statements; 

obtained an understanding of the internal controls over financial reporting; 

tested and evaluated the design and operating effectiveness of relevant internal controls over 

significant cycles, classes of transactions, and account balances; 

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

financial statements; and 

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

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

Circular A·l23, such as those controls relevant to preparing statistical reports and ensuring efficient 

operations. We limited our internal control testing to those controls necessary to achieve the 

objectives outlined in our opinion on management's assertions about the effectiveness of internal 
30 GPO Annual Report 1999 

-7-

controls. Because of inherent limitations in internal controls, fraud may occur and not be detected. 

Also projections of any evaluation of internal controls over financial reporting to future periods are 

subject to the risk that the internal control procedures may become inadequate because of changes in 

conditions, or that the degree of compliance with the policies and procedures may deteriorate. 

We conducted our audits in accordance with generally accepted auditing standards, and Government 

Auditing Standards, issued by the Comptroller General of the United States. Those standards require 

that we plan and perform the audit to obtain reasonable assurance about whether the financial 

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

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

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

the overall financial statement presentation. We conducted our examination of management's 

assertions regarding the effectiveness of the GPO's internal controls over financial reporting in place 

as of September 30, 1999, in accordance with standards established by the American Institute of 

Certified Public Accountants. We believe that our audit and examination provide a reasonable basis 

for our opinions. 

DISTRIBUTION 

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

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

other than these specified parties. 

January 28, 2000 

Washington, D.C. 
GPO Annual Report 1999 31 

-8-

U.S. Government Printing Office 

Performance Measures 

September 30, 1999 

Operating Performance Meas1res 

Congressional Record Delivery 

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

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

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

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

the House of Representatives is in session. Our actual on-time delivery rate was 88.2 percent 

in fiscal year 1999, compared with 83.8 percent in fiscal year 1998. 

Overtime Management 

GPO makes an ongoing effort to minimize overtime hours. In fiscal year 1999, overtime hours 

increased to 211,000 hours from 206,000 hours in fiscal year 1998, or 2 .4 percent. The cost 

of overtime in fiscal year 1999 increased by about $900,000 from fiscal year 1998's level. 

However, we were successful in achieving our goal in fiscal year 1999, as actual overtime 

hours worked were below the upper limit of 250,000 overtime hours. Our goal for fiscal year 

2000 is a maximum of 230,000 overtime hours. 

Production Chargeable Hours 

Chargeable hours decreased to 825,000 in fiscal year 1999 from 861 ,000 in fiscal year 1998, a 

decrease of 36,000 hours, or 4.2 percent, while the number of employees available for work 

decreased 5.9 percent. The results for 1999 met our goal of equaling or exceeding the 

chargeable hours necessary to achieve break-even operations. Our fiscal year 2000 chargeable 

hour goal is to achieve the number of chargeable hours necessary to achieve break-even in 

Production Operations. Due to the mix in hourly rates charged for the various printing 

processes, a specific chargeable hour target cannot be established. 

On-Time Delivery of Procured Printing 

The Printing Procurement Operations contracted with commercial printing firms to ship 

164,900 jobs in fiscal year 1999 compared with 176,500 jobs in fiscal year 1998. For fiscal 

year 1999, GPO's goal was to have at least 95 percent of procured printing orders delivered on 

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

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

year 2000 remain the same as those for fiscal year 1999. 
32 GPO Annual Report 1999 

-9-

Fiaaacial Performaace Measures 

Cash Management 

• Payment Performance - In fiscal year 1999, GPO continued its strong payment 

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

advantage. GPO's total purchased printing expense for fiscal year 1999 was $473 million after 

deducting prompt payment discounts of $6.7 million. The resultant 1.4 percent of discounts 

taken to net purchased printing met the 1.4 percent goal set for the year. Our goal for fiscal 

year 2000 remains at 1.4 percent. 

Discounts lost increased to $250,000 in fiscal year 1999 from $186,000 in fiscal year 1998. 

The percentages of discounts lost to discounts offered were 3.6 percent and 2.7 percent in 

fiscal years 1999 and 1998, respectively. We did not achieve our goal set for fiscal year 1999, 

which was a maximum of 2.5 percent. Our goal for fiscal year 2000 remains at 2.5 percent. 

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

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

produced and processed. In 1999, approximately 30,100 monthly payments, or 95 percent, of 

all GPO payments were made by EFT, compared with 23,600 monthly payments, or 88 

percent of all payments in fiscal year 1998. Therefore, our goal for fiscal year 1999, which 

was to increase the percentage of EFT payments of total payments, was met. Our goal for 

fiscal year 2000 is to continue increasing EFT payments. 

Debt Management 

• Federal Receivables - In fiscal year 1999, GPO billed Federal agencies $666.4 million for 

printing and binding services. Of this amount, $435.7 million, or 65.4 percent, was collected 

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

This is a significant increase from fiscal year 1998, when 55.9 percent of GPO collections 

were through OPAC. 

The increase in GPO collections made via OPAC is the result of two agreements between GPO 

and the Department of Defense (DoD) in fiscal year 1999. From March 1998 to May 1999, 

credit cards were used for billing the Pentagon's Defense Automated Printing Service (DAPS) 

offices; however, this was too expensive for both DAPS and GPO. Beginning in May, DoD's 

DAPS and Defense Finance Accounting Service (DFAS) in Charleston, SC, agreed to use 

Treasury's OPAC system for billing and collecting for all DAPS offices. Also, DAPSIndianapolis agreed to begin using OPAC to pay GPO for Army invoices. 

In fiscal year 1999, GPO's average monthly receivables more than 90 days overdue were 

$14.0 million, or 52.0 percent of the monthly average of outstanding receivables. The DoD's 

account at GPO, with an average monthly balance more than 90 days overdue of $13.1 million, 

or 80.0 percent of all of GPO's delinquent receivables, was GPO's largest delinquent account. 

At the end of fiscal year 1999, DoD owed GPO $966,000 for billed, completed work that was 

between 31 and 60 days overdue, $166,000 that was between 61 and 90 days overdue, and 

$9.2 million that was more than 90 days overdue. 
GPO Annual Report 1999 33 

-10-

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

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

over 100 accounts valued at over $30 million. Deposit Accounts allow agencies to pre-pay for 

their printing. This greatly simplifies customer agencies obligation, liquidation, and payment, 

plus it provides detailed information through the Web. The information is maintained under 

secure conditions and can be downloaded into their application or printed out. 

Management Comments on GPO Financial Statements 

As allowed by the Federal Accounting Standards Advisory Board (FASAB), GPO's 

consolidated financial statements are prepared in accordance with the generally accepted 

accounting principles (GAAP) used by commercial enterprises. GAAP requires that financial 

statements be prepared on the accrual basis of accounting. Accrual accounting dictates that 

expenses are recorded when incurred, and revenues are recorded when earned, regardless of 

when cash is disbursed or received. GAAP also requires accounting principles used be applied 

in a manner consistent with that of the previous year. The accompanying financial statements 

provide information on all events and economic affairs controlled by the GPO in conformity 

with established regulations, procedures, and promulgated accounting principles. 

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

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

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

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

improvements deemed necessary to promote operational efficiencies and encourage adherence 

to prescribed managerial policies. 

• Operating Issues 

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

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

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

resources efficiently, and to achieve steady gains in productivity. 

Neither Congress nor GPO has the ability to accurately forecast the volume of printing that 

may be needed for the legislative process. In those years where congressional workload 

exceeded funding available, GPO used its authority to temporarily fund shortfalls through the 

Revolving Fund. In recent years, funding to provide Congress its printing services has been 

adequate, and no near-term shortfalls are anticipated. 

There has been a steady decline in recent years in traditional printing and binding in the 

Federal government. Certain GPO performance measures (i.e. , chargeable hours and number 

of procured jobs processed) reflect the decline . To stem the adverse financial impact that 

would typically ensue, GPO has actively been: downsizing its workforce; reducing its 

operating costs; trying to attain a larger share of the federal printing market; encouraging 

customers to adopt electronic-media products when cost effective; and adjusting the rates to the 

extent necessary. 

In 1998, GPO entered into reimbursable agreements with the Bi-cameral Commission on the 
34 GPO Annual Report 1999 

-11-

Future of Medicare and the Census Monitoring Board. These agreements required GPO to 

provide each group with services beyond GPO's traditional printing and binding mission. For 

a small annual fee, GPO provides each group with complete payroll services. Also, GPO uses 

its existing infrastructure of Personnel Services, Materials Management Services, etc., to 

support each group. These agreements continued into fiscal year 1999, and have saved both 

groups the expense of maintaining administrative staffs to perform these functions, thus freeing 

their resources to focus on their primary objectives. 

• Fiscal Year 1999 Financial Results 

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

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

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

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

Printing and Binding Appropriation and the Superintendent of Documents Salaries and 

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

costs incurred while performing congressional work and fulfilling statutory requirements 

associated with the distribution of government publications, respectively. Reimbursements 

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

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

GPO experienced a consolidated net loss of $5.0 million in fiscal year 1999, compared with a 

$1.4 million net income in fiscal year 1998. In 1999, the net loss includes a $3.8 million 

charge to increase the estimate for long-term Workers' Compensation Liability (Note 2K). 

Revenues increased by $42.4 million (5.9 percent) overall, while expenses increased by $48.8 

million (6.8 percent). An analysis of operations by major operating areas indicates that 

Printing and Binding Operations had net income for the year of $4.4 million, (including $2.5 

million provided by Congress to offset expenses incurred for Y2K remediation). However, 

Sales of Publications Operations sustained a net loss of $9.4 million. 

The Sales of Publications Operations revenue of $50.8 million declined by $9.8 million, or 

16.1 percent when compared to fiscal year 1998 revenue of $60.6 million. This trend of 

declining revenue started in fiscal year 1997 due primarily to free electronic publications 

becoming available on the Internet. Since fiscal year 1997, the revenue stream has decreased 

by 25 percent. 

The Sales of Publications Program lost a total of $12.9 million for fiscal years 1999 and 1998. 

As a result of these losses, there is a negative balance of$4.7 million in the Equity of the U.S. 

Government, Revolving Fund for the Sales of Publications Operations at September 30, 1999, 

as shown below and on the Consolidating Balance Sheet by Fund Type, in millions: 

Printing and Binding Operations 

Sales of Publications Operations 

Total Revolving Fund Equity 

$195.3 

(4.7) 

$190.6 

The Revolving Fund Equity for the Sales of Publications Operations represents the 

accumulated loss since fiscal year 1993. Prior to fiscal year 1993, due to statutory restrictions 
GPO Annual Report 1999 35 

-12-

vimcrcll)' C:)llliii'IJs. reve rted m.o tine • J. s_ Trca!iury. tbc Slll.es of PuhtleaiLions OpetiHions rwere 

un b~ £0 acoo.nula.re retained earnings. 

A sumli:Jillry of revettuts a.ttd. ne£ income or ~ss in each GPO major operation is s.hown below. 

GPO~s Major Operations. (Unaudited) 

Rev(lllring F1,111d ; 

PWntiM!iJ and t:lln ng operatlor~a.: 

rellli~~ p:rinlin$-

c~rrlr"' l 

R~glona1 

:Sut>toul 

lll'l·hOUBe Pfii'INI'I!i!· 

Centroil 

Region01l 

Swlototal 

SIJblotJIJ or pfil'ltln; and 

bhJiding Of!le-1'\ltiO'M 

hrl-orm!Jiion diM•mln.lEicnc 

S.aknl• of publlcatkln& 

A.g enc~ dlstrlt:lutiOfl:t 

SutmNII 

Appraptiatlane: 

ari~ a111it 1!'1Cf!II!'I'IMii1: 

COngres!Siomal p rinting .and blnd-I'IIJ 

S~l 

TobJ bl!'foM elimln:atlane 

Ellm Ratl:onti Ul 

To4B!I after eliminations 

1999 

$3(18,537 

207,0'10 

1110,1M11 

1,250 

50,1!112 

4,86:$ 

$7'$4,997 

lilat I IICOrn.G· 

or (Lou:~ 

9,4LO 

159! 

19'98 

Nl:!tlmoomi!' 

Rqlll! nt.J~ _____E!jl!..o s:s 

527.o1,9t2 

11 92,M4 

t 90,7'oif7' 

3(1,96-2 

TJ 111.$ 

11M,'147 

8341,89-e 

{1 1)8 ,3 0()~ 

•(1!,8:1"1 ! 

1111,712 

[167.2) 

13.•&20.1 

(3.91§.] 

1,315 

m 1ihe el iminii'U~m~~~ 1ind001! re\'t.!cue r eootfii:Led by ooe- i'II'N of lbe ·GPO for prod11ctS! or Sil'nohs pro<lm:ed 

or Pl\0\'lited t.o 1Watbu area C!f GPO. In ,Of'd'tr fo St'\'old Npor11ot:. I be, I('.XJ11;:115t and ~'f:'.Ditc for inCn • 

~m· lrmtSMtloos, diminAiing c11tria m~!4: llr:: '!1!~- ~n ~I }o'l:llr '1999 mujar elimirnlri:cnu 

im;luded prirrt n~ Wl1l'k d n•:r-aed -ro 1be- Ca ~wnul Proi'U•Jiil: and Dinill:nz ApprOJWiatioo (fU).6 

miUinri}, ptiblb.:atiU'Jili pll'l'nioHII for CJhe Sale af PubUcadiiii.S Prognm fOO' r~lr Co tt~5tomr:rs (l:l3.4 

mllllon), and prio1ln~ for ptogF,ftfJIS hmdtd by 11'1.; Sill n~ ,and F.;q~C~U~e.<;; APJIInJpliiu;t iDll liU millw n). 
36 GPO Annual Report 1999 

-13-

• Fiscal Year 2000 Projections 

GPO projects close to breakeven operations for fiscal year 2000. GPO estimates that revenue 

and expenses will increase over 1999 figures, particularly in Printing and Binding Operations 

due primarily to the printing of materials for the Decennial Census. GPO will continue to 

develop and employ efficient business practices and production processes to contain costs 

where possible. Examples include: Production Operation's automated platemaking system, 

new passport production line and installation of two replacement presses, Printing 

Procurement's re-engineered procurement support system and revised rate structure, and 

Superintendent of Documents Integrated Processing System and consolidation of warehouse 

space. The GPO will continue to emphasize cost-effective methods of providing customer 

agencies and the public with government information and dissemination services. 

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

of 3,313 for fiscal year 2000, with no degradation in core products and services. This is 

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

automation efforts. 

• Reporting Year 2000 Issues 

With the publication of GPO Instruction 705.26 titled "GPO Year 2000 Program Guide" on 

March 16, 1998, the Year 2000 (Y2K) program/projects were given top priority with total 

support and commitment from GPO management. Subsequently, several procedural guidance 

documents were issued by GPO. By December of 1999, GPO had completed a component 

level Business Continuity and Contingency Plan for GPO's four major core business processes 

and issued a Day-1 Planning Guide . In addition, Y2K-required employees were identified and 

provided instructions for the rollover to the new millennium to ensure GPO's infrastructure 

was safe and systems were operational. 

GPO worked closely with its exchange partners, making relevant information pertaining to 

GPO procedures and operations available. In addition, GPO provided exchange partners the 

opportunity to conduct tests to ensure exchanges met their Y2K requirements. Extensive 

testing was conducted with several major exchange partners including the Senate, the House , 

and the Library of Congress. 

GPO's estimated costs associated with the Y2K Program/Projects are as follows: 

Year Estimated Costs 

1996 $301,145 

1997 $626,840 

1998 $6,383,070 

1999 $5,950,498 ----- --- - 2000 $1,279,400 

Total $14,540,953 
GPO Annual Report 1999 37 

-14-

The projected costs are based upon the information presently available and include the costs 

associated with remediation of non-mission-critical applications and GPO's facilities. It is 

anticipated that any future costs incurred because of the Year 2000 will be minimal. 

A memorandum for "Reporting Y2K-Related Problems Experienced during the First Month of 

Year 2000" was issued by the Deputy Public Printer in order to develop an after-the-fact report 

on GPO's Y2K efforts. There were no interruptions in service reported. 
38 GPO Annual Report 1999 

-15-

ClMelJ A.SSE'f'S. 

Ftn:B'Wla! UcS. TIM!Uy(l't* :llij s 

(N04i1'4) 

n:t (Nc:ile 2F) 

Total amlllt II88Qil& 

liil1dl bUicll1gll 

Tctil equlprti!flfJ 

Mcl.ll"Uabll;i! llmlr'l1uiUoo 

TotaJ OBSC."ts s 

U. S. Government PrirUililg Offi-c:e 

ConsoUdated Balance Sheets 

A! ,of 30, 1999 alild11998 

(Dollars tin tnausandla) 

Uabli t:il!'.!l. and Equity .oftlite L!l.S. G

1999 1998· 

CUI:RSlll' w.aunES 

m.m s 165,l00 

tM,M5 '15UU IJill&i'lledJ fe'.lflfli» 41'txe 1) 

21,821 22.730 Aorrul!d.iin1U11 2li 

&1lJ tSi Tobl CD'nD ll.abil.l!lcs 

01itER I..I.IIBIIJTIES 

'W::Iitli!n' ll!iiiM llillliift l,'NoUI8 :2K 11M 

TObl othm 

18,633 18,6» 

'1114.»4 

D,g :m;m CCM.ITWEI'fTS N.:J (NoUia i and 1Dt 

IES2!J 

n,:R4 73.813 

Ci!ri1hll:W!-ri!!5Uits rJ: c:pit.!ti'om 

Rftdi!:(Nole 12) 

Tolal eqUity of hi 

TotiiiDl:illtil!s d the· 

.QS,III2 $ 4117,3'16 ll-$.. !P"iii II liflt 

The nO'Ies. are an ii\tegra! IJiart o; cOflsotldated tlnanclal st-st8nems. 
GPO Annual Report 1999 39 

-16-

U.S. Gov&rli1mant Prindng Olflce 

Couolidated Statements of Revenues and Expenses 

For the· Fiselrl Yeus Ended September 3(1, 1999, a111 d 1998 ol lat:~ m ~b t1$ancr&) 

1999 1998 

F'll!rt:l!nl. of ~(if 

~ ~ ~ ~ 

~ 

IPii nli!ng iir1dl binding $ 1101),.410 18.6% ~730 16.~ 

~"~ IID,:S.t2 !IU 110,551 8.4 

~Qf"'ll 108,!109: 14..2 103.234 10 

Ral~ 4,81i& o.s 5,01'1 0.7 

'llbtaii!IIMDM 7&4.997' 1cno m.a 1100Jl 

E>lF'ENSeS 

M'IC!rg ;nJ~cn .a,.s17 80..1 ~ 51.2 

~~an;l~ 2CIS.020 :2U 195.029 'Zl.lfJ 

~-ilnllmil!tWti!lli 3S,2M 1.0 .oi0,343 ,y 

~ c.c!f1'1IU!Iea!ICOJ, tp'j utili(Mi 2!,2llT 3.3 Tr»3 3..8 

~-&d'd ~ 1!.1 1~ 2:.3 

~row llmOI'I1latler~ 8,.o4(13 1l.1 IB.3!I!!i t.2 

OOBBI!Mcl8 8.310 t.1 'lG.727 t.l 

~ putt(callore ~ :1).4 2.9til 0.4 

TniYe4 .and ~DI"' 8M u 1$,7$8 o..a 

Ciillll~ 11(1,o.t2 t00.7 m.m 9!)..8 

NEr fum) INCXME ~ .a1% s: 11,31!i 0.2.% 
40 GPO Annual Report 1999 

-17-

U.S. GOV&II'nment Ptlntting Oft'LCO 

Consolidated Statemen ts of Cash Fl.ows 

For the Fiscal Veal'$ Emded Si&ptember 301 1999 and 1998 

(Do[lan. in thousands! 

19>99 

CASH FLO'VIIS FROM OP~RAT1 G ACn Vm ES 

NK I!'ACQITit• 4ION) $ !5,045) $ 

I\C! wt1!'118 1'l~ ill) *04'1CI!Iil> 1!(1. I11¢'0M(I (lou) Co 11 .. 1 Cilllb 

pr.oncloid llfJ' QPt l'lti!lg •cUYI!iN: 

l. M .ai\CII!IYIOi1iUtiOI' 8,.40) 

Di!j)l'tltili:iO" • xp.tn" twnciBd 'flOII'! -IPil <loJifl i1 il ~plb:ll 4-W t 

G · - on diiiPMa1ofl)t(lpoerty, (ll nt..aflld e<~Uil! !ll rwt f4-fit 

CiltillniJiHIII'II .anats 0100 ~iat~IIIJlas : 

m! fD ill ltt)lh cua In iliiH'tl• 

Acc.ounts racm•blll. 49.0'9J) 

11W411 n:toriu to9 

fa~ d U:pH11alo .olll 

l neft<He (de«MNI iin lialiililin -

A.cc!MIMB Pll ~litl ii 8n !l .ctrl!MI ll ti'! M 9 ,125-

Dfl._fllmld 11fl'DI'I ~ 1?',90'1 

Aurue<d annuli I ruw. (789) 

Wortlan;' Dlillllpe~on ~i :~ bllity 3,711<1 

Tot:.lou:fi!J•Imlflts 2'117112: 

NIH. t:iltl'! ll'f(l¥i<ltillb!t OPtrtl!ling I! Cti ~1 241,117 

CASH FLOWS fROM INMESTING' ACTIVm ES 

:~ pltlt1 Clllip«~ dihlras. (8,011'1) 

P.rocetlll&· frOCYIJ ull ol pi'O~IIIy. pl!lnt. • n41 equ mont Ill 

Net cHil IH ad in in¥1111-'liog ;Ktn;iti- QQe~ 

CA.S:H F-LOWS FROM FINANCING AC1M rtiES 

Da a Ill uilaq;.eftided ill)prt;plil'ijOit~ cs.R1J 

Fullllls. N4!1Miicl bo u.s. Tr$!!t.Ury I ro ~ 

Sa !'DiM .a Hid E:q>t !IIMI A~J propr'ilt'!ol'l 551 

~ e;ah Ul[lllilln llrunt.lll,9 ill~t l.t as, !8,.14:21 

NEli III!OREASE !DEOREAS£) IN FUIIID$ Wffif U.S. f REAS.URV 10,$7.2 

F~Ji!!;Ji:S, WI'TM U.S... .EA~ RY, ~glrt l'rlg >01 )'lililll' ~lls.l(lil 

F!JJHM WITH U.S. TRJ!ASURV. cond of ~~r I t:I'S.?72 .s 

1998 

-t.tfll 

t,:!lti& 

) 

4156) 

G-111,711}1 

:rso 

(~} 

3-.ilZ ~ 

u.oas 

61 

t:toi8H 

5 

5,.70il 

[1.320) 

l!ltl 

[!.23!) 

(.t •. ~ 

~ ..... !} 

l.9 5l 

173,1155 

1•65t201) 
GPO Annual Report 1999 41 

-18-

U.S. Government Printing Office 

Notes to Consolidated Financial Statements 

September 30, 1999 and 1998 

1. Organization: 

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

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

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

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

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

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

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

congressional appropriations. 

2. Significant Accounting Policies: 

A. Basis of Accounting 

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

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

with the generally accepted accounting principles applicable to commercial enterprises. 

B. Basis of Consolidation 

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

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

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

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

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

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

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

removed from GPO's financial statements. 

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

years ended September 30, 1999 and 1998, consisted of the following. 
42 GPO Annual Report 1999 

-19-

P rlnttln 51 ud repro duc:tlon ; 

Cong reasfomll prl n~n 51 ill nd brln dIng 

S.i!IBt5 gf p ub lh;:ildr;J n&, 

Sillin ln alfldi 'll' DCp-o 51,:1$ 

'GPO intgrnoa I us,g 

Total printing and reproducuon 

Data 1proc e&slng 

rMI!>c:e llaneous. 

Tota l 

1998 

S76.SI54 $T3i,t 815 

13.41(1$ t B,.SDS 

116,206 t-4,780 

5'U 379 

105,741 105,1601 

1,948 2,227 

8.081 9'13 

$108,4'97 $108,3001 

ln a.dd1ti.on, mhere is an elim.lna.tion wimin tlle In-boose Primang Program of revenues and 

C'~.[lC RSC5 ror services and othelf intana] transat:troll:!; (e.g., Jnlermd-u:;c forms, c-'lcctronic 

repairs} provided to and by the ln ho ~ PrimJng Openu1ons. T1li.s elimination was :59.285.{1()1) 

and ,297,~) tor lhe years ended s~p c:rn bc•lO, 1999 and 1998, rc:specti.vely . Tne :int;re,are 

l:'eSIII!s ftom elim_inatlng revenue and expenses for the Census Monitoring Eklard (Om ) of 

S4,6il:Z ,0001 m fu:x:al :re11.r 1999. GPO prdonned cro.ss-.servking for C'MB f{}J' oruy part of 

rtseal year 1998 aoo all of fiscal year 1999. 

C. Methods of IFrutdi'ng 

• ~r ing Fund :ieeOtmt.'i :m: ,c:stabJi:;hed l.o fmamx : a continuing cycle of operaliom;. ·w:idt 

r,e>ce]!)ts det:ivtd frotn opera&jmu. The GPO Re.volvhog fllild, Ls used 10 f~na.o_ce t..,.'Q major GiPO 

prognm:;.: Printing and di g Ope-raJjons and Sall!s of Pub I icarlom;. Ope-raajoos. 

Printing. and Bioomng Op<:rntions ::u:x.",(]unts n:t'UTdl rrarusacrirms n:latt:d to printing d bindbtg 

performed fol' cuswmer agencies and Congress. S:des or Publicamiom Opcrn~ioru acooums. ~rc 

u.~ tn re-cord tialliSILCijoos rel:ak:d to the s~Le of govcl'lllDtmt pl!lblkabons and lhe distribution 

of pubHcations on be11:1Jif of eustorner agencies. 

• Genera.l Fund accounts reootd noaocial rmnsacrions arising unde:J, anmu:al cc111.gres.sional 

!l pro~ al . GPD opentc:J; lwo major programs lhat arc- ·financed in this manner: the 

Siilaries. ruld h perlS.es .ApprupriaJirul and th.e Con,gress:iot1al P.rlming ilitld Bll'ld il~ 

Appropriation. 

Tb.e SalarLes and Expenses Approp ~tion ac,count records lrallSllchons for expenses incun:ed 

by the Superintendent of Documc:::ors. for deposiwry library di.stribuLi.ons. interr::uuietnal exchange 

disu ibuti.(lns, miter starutol')' dir.mibution of publications, and for 1he carnlQging and indexing ot' 

govcmmem pub I ~tio s. 

Tb.c CongH:ssional PiriTiltimg and B'ndi ng. Appropriation :ieeOUnt is used to rocQrd print ~~~& and 

bioding. performed for Congress and for priming and b-100ing publicalions autbori.z.ed boy law to 
GPO Annual Report 1999 43 

-20-

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

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

D. Revenue Recognition and Expended Appropriations 

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

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

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

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

• Commercially Procured Printing and Binding - Revolving Fund revenues from 

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

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

contractor to the requesting agency. 

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

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

been performed. 

• Appropriation Revenues - Appropriation revenues are recorded when the qualifying 

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

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

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

after 5 years. 

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

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

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

on account, customer deposits-unfilled orders, and advanced billings to Federal agencies. 

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

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

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

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

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

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

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

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

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

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

work is completed. 
44 GPO Annual Report 1999 

-21-

E. Ftrnds wiib U.S. Tr>e.asury 

Funds w;mh U.S. Tre.asury repr~em aU unexpcmded bamllces in GPO's llCCQUnts wi•h the 

Depanmem of the Tr:eas.m)'. A breakdown of item5 im:::lud.c-d in GPO's funds with l.he U.S. 

fua!iury Bi!i of S~::Ertc:mbcr 30. :1999 anJ 1998 follows. 

Rawotvlng1 f 11nd 

Ap prop lillillons.: 

1191)141 

1996 

19!1!6 

1'99'7 

t 99B 

1&189. 

Total ap pmprtadons. 

Om ·h.4ind ~., d i n ·lran11iit 

ot<~ I 

IDOII;II$ in t housands) 

1999 

$122,t55 

5,030 

8,25·7 

12,840 

3,329 

23,60'4 

$175,772 

199S 

2,2110 

6,09!5 

8,1.5t 

14,.3,69 

22,573 

In 1997, ·~ u.S. ·General couru.ln,g omce (GAO) defme(l restfic[e(l funds. Wlth ll 0 s. Treasury for GPO as funds with U, S. Trcasl!l!ry held tor customc:r deposit ~~.t:.Cm.ml.!l ~t rtd 

emplo}\txS' aocrut:cl s11laries ill'lil arutlk-<tl leave. 'Ibese coono.t be used 04her tlnafl for tho~c 

specifiC purposes. GPO had rrc!ilrictl:d funds wi:tb U.S. T!rt:asury of $67 :0 mmllior:J alld $46.9 

rnilliuc 11t Sepltm'l.ber 30. ]999 and 1998 . . res ea~-..·et~·. Also. the agreement lt)ctwceq o·po and 

the Census. Monitoring Boord (CMH) prm·ided for CMB funds to be reported on GPO's 

Treasury $1.iilelfie:Jl£S. GPO's .. Yeali end Closing Statemcmfl (TFS 21~8) incii!K!I:d $3.823,000 

in unexpended CMH sppropriatiolilo; that ha.ve bec::n ext:.Judetl frruu GPO"s nnat1cia~ Sla£emems. 

All appi'Opriatcd fund'!:! v.-crc either exprndc:dl or oblig.at.c:cl mt Sey t.-:m~r 30. • 999 and L 998 (See 

lii.Ot!C 12). 
GPO Annual Report 1999 45 

-22-

I'. lmentori~ 

'The c.omponenlo; of im·cnEorics as of Sc:ptz:nt.ber 30, 1999 and I OOS arc as follows. 

fDolliilrs in thr;~uoi!nds) 

Pub li cation-s f,or rSal'b 

Allow;an oo For t urp'l_. s p"bli04!!tlollls 

PubiJeatlona. fof' a.ale1 n &I. 

Paper 

Material& ud S~upp ll u 

Allow:an ce for obsolr&a.cem:e 

1999 

$111,'97t 

(2:,U2) 

91.43:91 

5,1 ze 

Sl,l!iO 

(2,r0U)r 

t 2 382 

$2~ 82 1 

19'98 

$11.09:!! 

r£2,393} 

8,7rl)0 

6,4 50 

9.!532 

U.952) 

t4.rO:JOr 

$22.730 

[nvcntori.::s of puhLicaJjons held t:Or :sale arc va.lrued at lhe o~T of c[)!St, using the: weighted 

~vcr~gc cost method I or m11_rket, and are shown net of an aUowance for surpl'us puNicalions,. n'te allowat~:e for wtplus pubJk:armons is esrablisbed for me es ed value of potetuially 

obsolek or cxct:'ss pub] Lcation.r; held in inventory. 

Paper • lnaletiali&, arid supplies liWt::nlory :inclu!.les ilhe OOSI. or prodUCLl011 mru.eriill (e.~,, 'blilnJ.: 

pare-r . spare parts, ink. aoo book cloth), as Wt:ll as the cost or admintstrati .. ·c-usc supplies. This 

~·c:mo:ry :is \•rducd at the lower of cosm I using the 't" 'oo moving 31vcra.gc: cost method. or 

rnatker. Det of ilin allowalii.Ce fot rnatenals a.fid supp~ies obsolesce.1Ce. Tl1ere is oo provision fur 

papt::T obsolescence due to lbe tn:quency of usc:. 

C. Jlr"Ope:rty, Plant, and Equipment 

Properry and equmpment purchases aoo additirniS 111re \'l:ducd <11 c.vst. Pri.min,g equipment 

lrnnsfcrr(:d to GPO from other Federal agencies is valued in IJIC(:Ordance with JCP Regub tion 

Nl!J:Jllber 2-6'. GQV"f!rmnent Prirrling aful Birrdrn~ Regulations. This valu111tion appro.ximares flflirr 

marta v~l c. 

lajor aherittions "nd renovations are capital ized 'White tlo.rma~ ma1nte:mance and repair' costs 

an: e;tpensoo :as. lorurrt:ld. D.:p:rc:dation amd amon:izatix:Jn of property il!mi. equ·ipmr:oE is. 

caladated on a ~tmigl lloe basis etver £heir respecdve. estimated useful lives. The range of 

.::stima~U:d usdu!J I ~ of GPO ~5SCIS is as follows. 
46 GPO Annual Report 1999 

-23-

Category 

Buildings and improvements 

Plant machinery and equipment 

Office machinery and equipment 

Computer hardware 

Computer software 

Furniture and fixtures 

Vehicles 

Estimated Useful Life 

42 to 50 years 

5 to 20 years 

5 years 

5 years 

3 years 

5 years 

3 to 6 years 

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

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

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

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

materials and supplies expense of about $120,000. 

H. Annual, Sick, and Other Types of Leave 

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

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

September 30, 1999, the liability for accrued annual leave was $10,542,000 compared with 

$11,331,000 at September 30, 1998. 

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

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

leave. 

I. Accounting for Intra-agency Activities 

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

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

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

for which they are directly responsible (GAO's Policies and Procedures Manual for Guidance 

of Federal Agencies, Title 2, "Accounting"). Financial matters maintained or reported by 

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

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

J. Statements of Cash Flows 

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

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

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

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

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

as defined in Note 2E. 
GPO Annual Report 1999 47 

-24-

K. Workers' Compensation Liability 

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

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

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

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

future payments was based on historical benefit payment patterns combined with current 

information related to individual benefit claims. The estimated liability was increased by $3.8 

million in fiscal year 1999. 

L. Use of Estimates 

The preparation of financial statements requires management to make estimates and 

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

contingent assets and liabilities at the date of the financial statements, and the amount of 

revenues and expenses reported during the reporting period. Actual results could differ from 

these estimates. 

M. Reclassification of Fiscal Year 1998 Balances 

Certain reclassifications have been made to fiscal year 1998 balances to present them 

consistently with the fiscal year 1999 financial statements. 

3. Employee Benefit Plans: 

GPO funds a portion of pension contributions for its employees under the Civil Service 

Retirement System (CSRS) and the Federal Employees Retirement System (FERS), and also 

makes payroll deductions from employees for their pension contribution. The required employer 

contributions are established by the U.S. Office of Personnel Management (OPM). OPM is 

responsible for government-wide reporting ofFERS and CSRS assets, accumulated plan 

benefits, and unfunded liabilities. Therefore, GPO is not required to disclose the unfunded 

pension liability and post-employment benefits relative to its employees. 

A. Civil Service Retirement System 

The majority of GPO's employees were covered by the CSRS, a defined benefit plan, during 

fiscal years ending September 30, 1999 and 1998. Total GPO (employer) contributions to 

CSRS for employees covered under this retirement program were 9.01 percent in both fiscal 

years 1999 and 1998 for Congressional Record indexers, investigators, and law officers; and 

8.51 percent in fiscal years 1999 and 1998, respectively, for all other employees. GPO's 

contributions were $9.5 million and $9.8 million for the years ended September 30, 1999 and 

1998, respectively. 

B. Federal Employees Retirement System 

On January 1, 1987, the FERS commenced pursuant to Public Law 99-335. Using Social 

Security as a base, the FERS provides a defined benefit plan (Basic Benefit Plan) and a 

voluntary (defined contribution) plan. Employees hired after December 31, 1983, were 

automatically covered by FERS and Social Security, while employees hired prior to January 1, 

1984, were able to choose between joining this plan or remaining in CSRS. Unlike CSRS, 
48 GPO Annual Report 1999 

-25-

FERS offers the Federal Government's Thrift Savings Plan (TSP), which requires GPO to 

contribute 1 percent of an enrolled employee's base pay, and additionally to match voluntary 

employee contributions up to 4 percent of base pay. 

In both fiscal years 1999 and 1998, GPO (employer) contributions to FERS were 15.4 percent 

for Congressional Record indexers; 23.3 percent for investigators and law officers; and 10.7 

percent for all other employees covered under this plan. Total GPO contributions were $4.9 

million and $4.6 million in fiscal year 1999 and 1998, respectively. TSP requires GPO to 

contribute 1 percent of an enrolled employee's base pay, and additionally to match voluntary 

employee contributions up to 4 percent of base pay. Additional contributions of GPO's share 

to the TSP for the years ended September 30, 1999 and 1998, totaled $1.7 million in both 

fiscal years. 

C. Social Security System 

GPO matches contributions to the Social Security Administration (SSA) under the Federal 

Insurance Contributions Act (FICA). For employees covered by FERS, GPO contributes 

matching amounts of 6.2 percent of gross pay (up to $72,600) to SSA's Old Age, Survivors, 

and Disability Insurance (OASDI) Program. Additionally, GPO makes matching contributions 

for all employees of 1.45 percent of gross pay to SSA's Medicare Hospital Insurance Program. 

Payments to these programs for the years ended September 30, 1999 and 1998 totaled $5.6 

million and $5.4 million, respectively. 

D. Pension and Other Post-Employment Benefits Provided by Others 

FASAB Statement of Federal Financial Accounting Standards No.5, Accounting for Liabilities 

of the Federal Government, requires federal agencies to follow Federal Accounting Standards 

to recognize their share of the "normal cost" of pension and other post-employment benefits 

provided by others. To the extent that normal costs exceed current contributions, the standard 

requires that an additional expense be recognized, or offset, by imputed funding. 

As allowed by the FASAB, GPO has historically elected to prepare its financial statements on 

the basis of commercial enterprise generally accepted accounting principles and accordingly 

has reflected only the current cost of these programs in its financial statements since OPM is 

responsible for funding the normal cost component. 
GPO Annual Report 1999 49 

-26-

Accoums recedvable as of Sep£etnber 30. 1999 and 1998, co1-.sisrs of rne following. 

Federili l A.g IJin~in ; 

Unbme-d C(Jomple-Cedl rwo rl 

Unbnte-d worl!: In process 

BUied •CO mpleted work 

:SubloiJJI 

Othit.r recelttabhts: 

Ttle p~;~ bll1; 

GPO emp'loyeu 

l.llb loiJI~ 

Totsl aceounta reeeltwts.bl e 

AUowance for doll btf'IJ I 111cooun1s 

Tou~ acc:ollnrt-s rec:elwsble, n eil: 

'19 99 

5121,'997 

3t ,1)82 

61 ,6D8 

165,187 

597 

DIS~ 

1,882: 

t86,B491 

C2,834·1 

$Hi4,015 

St 20,6ST 

tS,DB9r 

17,B7& 

154. 63:2: 

814 

972 

1, 78&. 

158,4.18 

41,501 ) 

$154) 1117 

The majority o f GPO accounts receivahk: are due frgm Qthcr Fcdcram agr:ru:ies. ' nbiUoo 

complete(i work results from tbe deJlY-ery o·f g~ods or £he perfomunce of serv.ices for wh~h 

bills hll'>,\C not been presented. Am Scpt:cmbe'r 30, 1999, thi!> batis.noe incluckd tnuskd wort: for 

which invokes have no.t been prepared of $24.9 million, unbilled commerdal prim log of $64 .9' 

m~nion. and :tinisJJOO work of $36.5 million dli!l will be collected Vlil. the U. s_ Tre~tsury's 

OPAC .S)'Stem in October 1999. At september 30, 1998, this oohmce m~u.ded finished work 

for ·which im·okes had oot be prepared of S:5S_l million, Ullbilled t::ommt!'T't!illl printing of 

$52.4 rn.illion, and finished wcrk of $12.7 million tbi'!it was c·ol1ected via the U.S. Treasury's 

OPAC in Octobtl I 998 . 

Unbil1ed work. in prot::ess rep~s~nts t~ amount of work performed rm custmD~Ii orders as of 

Sep(ern.ber 30, 1999 and l998, thilit by ~aw mPIISt be reimbl1rsed by GPO customers. 

Employees• accolmts rece ~·.a le f& fiscal year 1999 include-s $971,000 and S76.000 owed by 

currem 1md folimcr ~!: oyt:r=s, n:!iJICCtivdy. who v.oc:rc- ad\•ancr=d 1:<:-Bvc-. l.l:avr: intk tcdnes..~ 

for employees is repaid in biweekly irnstalhn.ems or by otJter GPO eanptoyees rnl rneir bellalf. 

dlro111gh the d(llll:!uxllcavc program. Employee's accooms r« civabk: fot f~~ yem:- 1998-

iocluded $9l l .OOO anJ $53 000 o'Weld by current and fmmer o~et!s, re.!.llCL."th·ely who 

were adva_nced leave. 
50 GPO Annual Report 1999 

-27-

5. Property, Plant, and Equipment: 

Propelity .. plant, .and equipment a!i of Sc:ptember 3(], 1999 ~nd 199.8 comistcd! of the following , 

{DIIIIIIIS in Oiotdand!:~ 

Accl!lmulated 1H9 1'998 

q~rs Ofl Ocp'etiiltion Net Na:t 

Value & AmortizaUo(n Booli:Va'll!le Boo.'k \l';llwe 

Uilld $9,m $ $1\977 $9.'977 

Elulldl• i8,65' ·MS& 

SubtOOII 18,6.33 8,856 9,9n' !t.9r'T7 

8Uikfl"{J 'mJI'i'OVO~i\t$ 55,450 38,406 17.ill44 18,1650 

l e.asellol'd lmprovemet~19: '1,311 1,107 20of. !MS. 

PJanl trtadhiriiety t~ d oqulpmont Sl,8l2 60..~51 2l.7it1 :23,5•U 

Qfflee maehlney end &qllipment 211,699 115,49& 6,.2G4 5,4!3. 

COI'IIJ!V•~:r nli 11,1149 7;Ht 9,552: 9,112 

Furniture 1111)d tllttllreS! 3,1 12 1,.46& 1,646 1.192: 

Vohii;:I!L:$ 3,243 2.941 302' :f83 

C~ltam mpi"''iieel''efll:s In proees! 11,09!2 1,092 ~ 

SO'ftWaii!l d~~ nw;:nt i!l prot;ft$ 3,m 3-.512 3,9S4 

SU:btotsil 111!10•, "lt8CC t21,MlJ. GU97 •631836 

l ot.iil $21)9•,39e! $1136,G-1!t $73.3-74 $7'3,$13 

6. Accou1nts. Payable and Accruodl ExpGnsK: 

At.-:t:,(JUII1t!i pu.yabll: and accrm:d ell:pcnsc.s as of ScEMcmber :30, 1999 aoo J99S were composed of 

•he: ·following. 

Acc:oonts pa~ ab : 

Cornmer~;.~l pll'lnting 

u.s. G ov.ern'llil'i enl ag eili cia !I. 

O lh a;r 

To,.t!lll oic,c.ount& payable 

A ec:uutd saLaries and w.ag n 

SbtDJ a nd IQ<J.illl p;~yrol! tii!;t;n 

l ota l aecounta payabl& and 

ae:erue d ~en:a es 

tOol l<tl'li In t!houa.Bnda .• 

1999 

5182,056 

11,849 

5,59ill 

7'9,.499 

10,3 2:8 

75!) 

f>60,Ui8 

1 !5.420 

4,54111 

70,5018 

~54 

19Cl 
GPO Annual Report 1999 51 

-28-

7'. 10afarred Revenue~ 

As CJt" September 30. 1999 ,fiM !998, deferred ~'1/>Crru.e: col:lSlsted of Che: 'foLLowing. 

Deforrvd su $~r ption Jevenu• 

'Customer dlepoelts-h sM on ~ceo unl 

'0 ustom sr dlepo:alta-u nfllt.e-d orde ra 

Adw:a ncot!'d blillrng,a to Federal agencies 

Total 

11'999 

$12,106 

4;5,3,43 

t ,961) 

2 058 

$61.~61 

199.8 

$14,718 

24,1001 

1,382 

2.718S 

$43,565 

~eusmomer deposils-hcld on accoum" ~otalmg $45.3 miJlion represents amounts received jn 

advamtoe fromn printrn~ and birndi.ng customer ,agencit:;S lo c.:nvc:r furure printing requirc:tnc:11ts of 

$38.7 rnilllon~ and. monies deposi£ed, £otaling $6.6 mimon. lby Sales of p-ub.Li~J3orrs. :Progr1un 

customers to c:rn!!ble tl:u::m to pLm:lnasc: publ icalions without fC:mitting cash v.'ifh C(!Ch order. Urmsed deposit ae«~Ui'J £ balaoces. are refulfidled upon omcr request. 

8. Summary of S'ignrmc-a nt A.ssum1ptions fo:r Woll'kors~ CnmpensatJon LlabiUty: 

Projected annual beoefil payments bave been disc.ountt:d 10 present vtdue using rhe Offke of 

Manag~nt al!ld Budg.::t's OMR) ccooomic ~s.sumpt ons for JO-year Trea~ury notes ::1i11d 

bo:nds. ]•uerestrnle asSUt't'lptions uliJj:retJ for di~Ol.lnting purp~s in 1900 and 191i)g clr~Sc:' y 

approx:imaaing those provided by 0 IB 'i.vere as foUows, 

1999 

1998 

MIA 5.60 

15J60 

2001 

5.GO 

:5.60 

2002 

5.;GO 

5J60 

21)03 ,and 

Ltflore-.aftc·rr 

5.60 

!5·.60 

Wage inflation faC[Ots (COS[ of Jivirng adjul!>'llneru, o.r COLA) and rru:dical inflation fa-ctor!> 

(coRS~.~mcr price index for me:dic:al costs. or CPTh{) we11e used mo caJcuJate lbe e:!aimjued 'futute 

compt:nsat.ion and medkal payme'nts. Rc:t~:l!llio n rates were ~ve- orcd using dat~ pro,•id-ed b<y 

d.e Deparunellt of l...abot- to estirtltlle lhe clainis dldl would continue:- beirng paid r[l die future. A 

rcu::miol!ll nue of 92 pcrunt was applied to cunem dairns in acMmtiot'l 10 furure COLA and 

CPIJ\.t fiKtors. 
52 GPO Annual Report 1999 

-29-

The COLA and CPIM factors used to develop the estimated liability at September 30, 1999 

follow. 

COLA 

CPIM 

2000 

1.8% 

3.7% 

2001 2002 

2.3% 2.4% 

4.0% 4.0% 

2003 

2.5% 

4.1% 

2004and 

thereafter 

2.5% 

4.1% 

The future payments were estimated over the life expectancy of each claimant. The life 

expectancy rates were based on annuity tables prepared by the Internal Revenue Service and 

used to estimate the expected remaining life of Federal retirees for determining reportable 

taxable pension benefits. 

The Workers' Compensation Liability is approximately $32.6 million and $28.9 million at 

September 30, 1999 and 1998, respectively. 

9. Commitments: 

A. Operating Leases 

As of September 30, 1999, GPO was committed to various non-cancelable operating leases, 

primarily covering warehouse, office, and retail space. Some of these leases contain escalation 

clauses and renewal options. A schedule of future minimum rental payments required under 

operating leases by type, which have initial or remaining non-cancelable lease terms in excess 

of one year follows. 

(Dollars in thousands) 

Fiscal Year Warehouse Retail Office Total 

2000 $2,255 $523 $270 $3,048 

2001 893 461 191 1,545 

2002 679 395 91 1,165 

2003 679 195 6 880 

2004 622 120 742 

2005 and beyond 9 9 

Total minimum lease payments $5,128 $1,703 $558 $7,389 

Rent expenses for the years ended September 30, 1999 and 1998, were $6,270,000 and 

$5,958,000, respectively. 
GPO Annual Report 1999 53 

-30-

B. Commitments on Undelivered Orders 

Some of GPO's orders for goods and services have been placed, but have not been delivered at 

fiscal year-end. Total undelivered orders for all GPO activities were approximately $127.4 

million and $91.7 million as of September 30, 1999 and 1998, respectively. 

10. Contingencies: 

Administrative proceedings, Legal actions, and Claims 

GPO is a party to various administrative proceedings, legal actions, and claims brought by or 

against it. In the opinion of GPO management and legal counsel, the ultimate resolution of 

these proceedings, actions, and claims will not materially affect the financial position or results 

of operations of GPO. 

Occasionally, GPO may be the named party, but another agency may administer and litigate 

the case. Amounts to be paid under any decision, settlement, or award pertaining thereto may 

be funded by those agencies. In most cases, tort claims are administered and resolved by the 

U.S. Department of Justice, and any amounts necessary for resolution are obtained from a 

Special Judgment Fund maintained by the Department of the Treasury. Amounts paid from 

this fund on behalf of the GPO were $375,600 and $17,300 for the years ended September 30, 

1999 and 1998, respectively, and are not reflected in the GPO's consolidated financial 

statements. 

11. Revolving Fund: 

A. Cumulative Results of Operations 

Cumulative results of operations for the Revolving Fund include net operating results since its 

inception, reduced by funds returned to the Department of the Treasury by legislative 

rescissions, and by transfers to other Federal agencies. 

B. Invested Capital 

Invested Capital represents Federal government resources directly appropriated to GPO by 

Congress to invest in GPO assets, primarily in land, buildings, equipment, and working 

capital. The Revolving Fund was established in 1953 with appropriated funds of $33.8 million, 

and buildings and land with a fair market value of $415,000. Subsequently, Congress 

provided additional funding to GPO of $75.5 million for working capital ($58 million since 

1953) and land and other improvements ($17.5 million since 1971). 

Increases to Invested Capital are also recorded when printing equipment is donated to GPO. 

Invested Capital is reduced over the useful life of the donated asset or when retired. The net 

book value of assets donated to GPO from other agencies was $314,000 and $398,000 in fiscal 

years ending September 30, 1999 and 1998, respectively. 

The Revolving Fund received appropriations totaling $12.9 million during the 1970's for an 

air-conditioning system that was recorded as Invested Capital. Invested Capital is reduced 

annually by $444,000 to reflect the air-conditioning system's depreciation. 
54 GPO Annual Report 1999 

-31-

In fiscal year 1998, Congress authorized that up to $11,017,000 of GPO's Invested Capital to 

be used to supplement the 1998 Congressional Printing and Binding Appropriation. Based on 

fiscal year 1998 expenditures and obligations, and an estimate of funding required to complete 

all work obligated during the year, GPO transferred $3,748,000 to the 1998 Congressional 

Printing and Binding Appropriation, which was recorded as a reduction in Invested Capital in 

fiscal year 1998. In fiscal year 1999, due to greater than anticipated requirements for 

Congress's 1998 printing and binding, GPO credited $3.3 million from GPO's Revolving Fund 

to the 1998 Congressional Printing and Binding Appropriation to fund the completion of work 

obligated in 1998. 
GPO Annual Report 1999 55 

-32-

C. Summary of Revolving Fund Activity 

Below is a summary of activity for the Revolving Fund portion of Equity of U.S. Government 

in fiscal years ending September 30, 1999 and 1998. See Note 12 for Appropriated Funds 

summary. 

Revolving Fund balance, September 30, 1997 

Donated equipment, net 

Reclassification to transfer depreciation 

expense for air-conditioning system 

Fund transfer from Revolving Fund to 

Congressional Printing and Binding Operations 

Net income for fiscal year ending 

September 30, 1998 

Revolving Fund balance, September 30, 1998 

Donated equipment, net 

Reclassification to transfer depreciation 

expense for air-conditioning system 

Fund transfer from Revolving Fund to 

Congressional Printing and Binding Operations 

Net loss for fiscal year ending 

September 30, 1999 

Revolving Fund balance, September 30, 1999 

12. Appropriated Funds: 

A. Available Appropriations 

(Dollars in thousands) 

Cumulative 

Results of Invested 

Operations Capital 

$98,670 $100,210 

125 

(444) 

(3,748} 

1,375 

100,045 96,143 

(83) 

(444} 

(5,045} 

$95,000 $95,616 

Total 

Revolving 

Fund 

$198,880 

125 

(444) 

(3,748} 

1,375 

196,188 

(83) 

(444) 

(5,045) 

$190,616 

Total appropriations initially made available for fiscal years ending September 30, 1999 and 

1998, were $74,465,000 and $70,652,000 for Congressional Printing and Binding, 

respectively, and $29,264,000 and $29,077,000 for Salaries and Expenses of the 

Superintendent of Documents. 
56 GPO Annual Report 1999 

-33-

B. ~pentkd AppropriatiOl'IS 

fu~nded appropriatiorns for progrlllll opermions lfor me }'ears ettdillg Seprei-nbet 30, l999 and 

I OOS, wcrc- :as. roLL'<Jws. 

C:ong ""·uJonlill prrlntln g 1 nd b1ln dIng : 

C o grl!'ss c n01l R !!'cord pi"'d 'IJC't!llo 

IHacella i'ieo!IJJs p 11 bl ioC.BJii o i'iS a111 d 

Pll'tlltln g !lncl bindIng 

H ear ng s 

6 ma.. r·norution a.; and am end m ents 

Da•.all $. to Co ngrl!l$S 

Otlire r 

Yot;! ~;.ong~renlol!a l [prlntln·g 111nd blllldlng 

Salon las and c~~:p a.n ,;,as: 

Depo s.~ o ry llbr.11 f'1 df!l u lbLI rton 

Catoi! loglng t~nd Induing 

By,..law d I~ rdbu·tlon 

lntemitlon 1111 e:x.c1'1 111n ge 

T ot.al sa Ia t ires. a rid l'~penSel!i 

T ota.l ex pen d ~:~d a p prop ria lion s 

R·i!-COn c IJii.U i.Dn of aApe·nded app rop nl:~ lii c n s to 1111!1 

c:on &o lid lilted a e11u m enca ol· 1'11Y·en ue.a. and elCpensea: 

T eta I I!IJ:fpl!n d ed appr o p ri aUo ns 

E.llm lnat1o na •In cr.IIJ-agenc)' 1 

C onsolldail-e d revll!nu es from .a prpro prla,lio ns 

C. Unt:qM!nded App.ropti<al.inru 

(D·o llar-s In sa ds ~ 

S'II 8,U8 

11 8..271 

'114 ,121 

11t .ns 

:z ~3 

, , ,.081& 

n .ss• 

2:9,:\1.38 

2,155 

6118 

452 

!3,ts3 

$ 110$,717 

$ U!i,711 

[8081 

'$ 108,909 

1998 

$17.337 

16,'719 

16.945 

fi,7S2 

2 ,50.111 

10,838 

1J,UI5 

2fi,830 

2,85'91 

su. 18 15. 

301, '916·2: 

$104·,'14-7 

$104,14·7 

C91:J;l 

$1(1),.2}4 

As of Seplelll.ber jO, 1999. GPO had ohl igatro ~crvi:ce:o;. for tine: urnr::xpemded port bon of th.c 

CongJressLorud Priming aoo Binding .and. Salaries aoo Expenses appropri>artioliS for $33.779.000 

and .S U. 977.000, n:sF.a:ivc:-ly. At Scp tlcr 30, 1998. these ::unoums. ~ $35,868,000 and 

s.20. 031.000. reSJ:«ti vel)' . 

13. Concentration or Credit RISk: 

GPO fmanci.aJ ~:rullllents , none of ~ch are held for trading purposes. cot1sist primarily of 

t:~sh ilm..l ca:sb cquavak:nts. accoonts rc:oclvable, and accoun~ payable .Pt S<:p C'Tilil~ r .30, l999 

and ]998. GPO estimates the fair value of financial imlSttu roen~ .at September 30. 1999 acd 

1998. to be the carrying value. Ca~hr snd c~sh equh·:dc:ms a£C held by lhe U.S. Treasury. 

accooms receivable are ptiimtily due fro:m various U.S. Govemrneru. ageocies. and atx::tlUlilts 

pa)•able are prirmarlly due to vsriou !io commercial vendors. 
GPO Annual Report 1999 57 

-34-

114. Ma)or Customers: 

GPO' primary c.uslomer.s are f'edc:ml agencits. Revelues fto:tn rh.ose customers n;:prcscnting 

I . OF ffi(JJ~ of GPO I te\'eooes are ~ follows' 

19991 1993 

P.ITIOI,Int Perc ant Amount Pereen,t 

Depaul'lrnen l ol oerer~ee $13(11,027 t7.0% S.t .. t47 20.6% 

Dep~J~rtmen• of U.S. Trv.-sury $98,4915 12.9% U2t4Z1 1'11 ~ 

Con gr'II'Ss 17S,554 10.0% $c8~ 643. 111.2% 
58 GPO Annual Report 1999 

-35-

A:SS.ETS 

C!JIRIRENT 

FUtttl:t Wl. h U .51. T UoUUJY 

It I'!Kri!h'!!l;llt, P'ul4 

IIi.,. flo1.o ,. .. = 

r()-1 u tt, r1.t 

Pa,p.r 

M•tt'rlab a11d n.em 

Tobol ln'l'tr.tQcr'l's, Mt 

Ptel!'lllcl IIJ<J.j)lnfiN 

To til c:u •u•ua 

IPROPI:R'TV, PILANT, AHD !QUIPiMI!HT 

L:111d :md bulldRI's. 

B u ilding lmpmvwmants 

LI!HIIf10il:l lmpro"HmDfliS 

Pbrrt m.achlnouy m d l!lj.U lpment 

Offlt:• m.ll¢1llnt:l')' 

P'!l.ri!r :tO'f(W.I\9 

Fumil.1l-. 11 r1 c1 •t:.c4tJh1:t 

V•lliCIIH 

C.plol i m poroO\<f!m• nte. '" IHOCt:ti'l 

S;aftw•nt dii!!Ve1011JU1ent 111 

l-s: d'epr·a e>ia tilm and 

.am o rU:z:i'tlo.n 

U.S. GOVSRNMEMT PRIN'lii:NG OFfiCE 

Consolidating Balance Sh.eet by Fund Type 

- As of September 30, 1999 

fn lhows:aQd!l' 

(Unauditel) 

R•¥Oiiring FUflidl Qt:nAr;l Fund 

0COI11Jl'l1115laonoal 

Pn nl lnw S•ilas Df .and Prlntl11111 T <t'iii t 

.ancl !Binding F'LJbllaatklns Ell:pllnse'S ;:snd &lnllllnl!l Befono 

O,pt"t•tlon:t O,per•tlon:t .l,jli)[OII''·Ii!I!Oil Elllmiutlon:s. 

$i 1lt2,8•51i 

17.2,043 

5,126 

6.1 0 

2!1'7,81 1 

1U·l:t 

&5,4•$0 

1,3.11 

18.-],11.'32 

2"1,&'9!1 

117,«!1 

3,112 3:,2'43 

1.0f 2 

l,$.12 

$ 9,857 

4,346 

9,4J;9 

2:3,642 

• 1 9,:UO S 10l' 

U ,)J.!J' 

:).), ?'Ttl $ 

3-3,719 

t75.'T72' s 

17 6,.498. 

[1,4U• 

li,1ZIS 

l,ZSii 

21 .. 21 

$ 11) 

374,$991 

1 8,.6U 

5 5.4501 

1,l1t 

13 .. 32' 11,6n1 

H',Mt 

M 12 

3,243 

1,092 

C11U,Or1 D) - - - Ct 3:1i.01 !Ill 

p.lant, ;md ll!"lfiJQJmt'n\ 

Total .assets $ 

Tl,$7oi • 73,.,1114 

37UIB $ 2'l,642 $ a .$1Ji' :So :).3,77!1 $ 448.013 $ 
GPO Annual Report 1999 59 -36-

U.S. GOVERNMENT PRINTING Of'FtCE 

Consolidating Balance Sheet by Fund Type 

As of September 301 19991 

UABILI'ft£S A.ND I!QUfTY OF THE 

U.S. GO~M_E T CU ~ENT LIA.Bil.mES 

Accounr, parabl& an !I ccn~eC! •ICP1111M' 

Da lcure-d ,.-..,-., n11e 

AtCI'U•d IIIII leii'H 

J otlil RITNIU li81liliti .. 

OTIHER LIAIJ:li..ITIES 

Wod;aR " <;o-mpoenii•lto!l liability 

i ou i olher liabltrt.s 

Tourl liabililiu 

Commltniilnta •nil COI'~ Ilg elt$ EQUITY QF THE U.S. GOV£Atd.ti!:NT 

Rnolvm51 fu:nd 

Appntpn.attul •u:nds <~tal E;qull)' of ·tile U.S. GoNm munl 

Tab I llalbalitius. llld a~ ui• y o f lhilt 

u.s. 00¥~trmn•flll 

fOollars In thoos:ands) 

(Unaudited} 

Ra¥04vlng Fu:nd O&ne.ral Fui'HI 

c.,nuRnionil'l 

Prlntln.g Satin of lliell ~W ~rl111lng Tobl 

!llld B l11r;JI11g Pu'blkatlo1111 !r~n~as. lriil Bi!Wing B~on1 Opu.atlolls. Opan-tion.. Appro,jlliatio-.fl App_mpl'dtlon EJimina11ons Elim

$ 92,082 $ 7',1166 I _,,,.·1<0 $ • S. 103,U8 I 

4<1,T07 2D,71S4) • • 151 ,4&7 

10,5,.,2 • • 10,$42 

14-,,l-31 ~1."-t liVU4 

1TII,!1tll 1~ 11i.l{l0 2.1,328 :J,41'0 t?'B,N7 

:S2,,3. l2.$:!4 :N,»B 3,410 _ ~! 1 

c•.u,., 

15-.tH J3 77~ 19Uti 49.7!1, 

'lt5,JiDO (4p84) 1 &.,'977 l3.T7t l-40.lTZ 

5 3r1.zu s .23,.,.2 ' U•.ler 5 J a.n9 s 4-48.073 s 
60 GPO Annual Report 1999 

-37-

REVENUES 

U.S. GOV1ERNMEH1 PRINTING OFF11C1E 

ConsolidatiDg Schedule of Revenues and Expenses by Fund T

For lhe· Fiscal Year Ended September 30, 1999' 

(Dollar.s. in thousands) 

(Urntudited

~e\fc:Jt¥~ Fund G~ Fund Pn rtting 

l nd Binding 

OperaUOM 

Sales of 

Pvt!ll ""''Ions 

Operi!tionl 

congrell.fii<MHII 

S:ll'la.ril!!'!ll and PtlintlnSJ 

E!ll:pl!llSes amll Bir'lfling 

A~Jprop~tlon 

~ionion ToCPI Before Elirnlnatlone EllmN

P..,inllng and Bindillg 

Sales. o f Pub'liea.tiens 

ApproJKi:S.tions 

Rl\1iimbtJq~mcnts 

$ 708,1)99 s - $ • $ - $ 706,0$9 $ 1

Total ~venues 

EXPENSES 

PtinllnG .and reproduction 

Pereonmel compensa11on ;md beJI'uJflts 

SllPPIIea aoo m~hM'Ii1!11 

Re-nt!. communication•, amd utH 1tllt~ Publi-ca1i0na ~l:ltd Depreciation .and atno rtialion 

Other IServ' f~& s 1,1 rpl:tl$ puhllc; :~.1io 1'1 s. 

fr01Yi!l ;md tr.mspori.a.ion 

"robJ Expenses ET I~COME ~LOSS 708,0118 73,Q~ ~.811;5 31!1,317 11 2,7·9>2 6,938 6,5:12 3,.447 71).3t7M l 4.395 s 

50,11it2 . 

33,163 

.. sG6 . 

55,678 3-3, 1<63 

1575 15,206 

3.(),180 1CJ,61J;J 

1,988 1,09<3 

9,280 3,3&3 

13,.08 -

1,099 3841 

1,92'3 775 

3,33' . 3~1 1t$57 i8 313,1 5'3 l11 s . 

. 50.:S1:Z: 

7"6,5s.t 109,7'17 

. ,.,8fiS 

7111.554 87~,.4U 1

~5$4 S.U,l!ll!i 1

- 2:0&,518 

- 38,3981 

- 25.4:35 

- 1l.406 

- 8,403 

- 1,2.30 

. 3,~6 

. 8,455 

7&.,554 8781531 j1

$ . $ 5,~s, s 
GPO Annual Report 1999 61 -38-

U.S. GOVERNNEiNT PR!Hf[NG 

OFfiCE 

Consolidating Schedule of Cash Flows by Fund Type· F·Ollhe &rpte:rn'ber 30, 1999 

CA S.H FL. OW S. F'fl 0 ft'l 0 P li:fi:ATIH<ll 

A

CTIVITIB:S 

N t t 11'1C:Ofli i.i (lou I A dj·uslmelfltl: 'to na.t in Gomil• D•prac.l>illlo n and 11m o r tlzaflon 

Depne£Joll.a n Ell p11 n.s• ru,,.ded 

I I!· p rOf) rlri!ti.iil C.l! Pllii1l e iii In <11·111 d III II 011111 vf IJ'r1.1p 

n tr. p hil 'I; • 

.11 n d •quip me11t 

C h a llll!llltll 111 a 11:n •tll nd 

dlQ C fiii.IJS• I n ili:I I<Gtl •· 

A 11 n tt r•c•i¥ .. lll lt· 

lnvantDrN BP'rep•l dl !It ill pa nsa11 

•• •u• 4d •ereru.al In liab lli iJ&'II· 

A I! lit !!! f!ld uc.r'li•c! ii .;p•"••• Def-.rl'ed '••nnullt 

A GC.r•UGd 0'1 IIIIIIIJ.III l•a loi•D 

W<i rk iHI!I" C D ill! p-ii n ••C'<I n llilli!ILII'!f 

•d•u il!ieill 8 •G• B-Il provld ad by curndl I IIII 

op•r•li n IJl o1oo: tlvill••· 

CASHI FLOWS F ROM ACTIYITIE:S· 

C li!IJI •!Ill'¥ n (1JI,gt-t:t 

fl'r.o-e•ot<IJ!I ' r<> m ·Q.f poo·PJI!! p 111 11 n1di eqlllpDI ant 

NGil. <e•s.hlll s•d In lnva·s1lin!J .IIGIIYWas 

C

AS H F!. OWS FIR OM FIIN A N C liNG A C TIVIT1E S. 

(OoU1rs lm thowsands' 

Jl'e¥ olvll'lg F\md 

P'rlntln g l rllld B Ill 

0 P1l rll fiDIIII 

S.11las. of 

P U bolleiliiiOIIS 

Op•r.111 fla11r!ll 

<illtiii!Ni! l Fund 

:Sal011r111r. .11111 d P rl'ntilng E:.:Jll•n• 111 :1 and Bln 1lrng 

A pprop rl111 tlo11 lli.ppr oprilltiDn 

I 

B•rfon £ 1lm lllatla11r!11 l!.l 

' • .. :Jt:J s 4t,411! 0.1 $ • s . $ 5.1 $ 

8,..40.l 

I 

LI,O 11 , _&411 

46 

5_tl .. , 

20 . 2t 3 

:11 . 754 

rti .Ot1• 

fi.B 

. . . &. ,4[)3 

. . . f ,U.41j . . . 

j1 1'TUJ ••• 3,111! 6 CS·,f2 1 J 

173BJ . . 

. . . 4!i 

1,ttt 

s.t·•·!ll 

12,38 2 . . 17 ,11 01 

- . . f 78'!:1 ) 

- . ll ,7'5.C 

ce ,$JI1l 2.0$7 :S.,T .. IJ ;tUU 

11&,987] .2,0151 3-, nil :till ,7 H 

411Jo& 

12 ,Qr6 8) 

ca .a9 1) 

Ull 

(il ,00.)) 

($.!187) 

(1 S.S) 

h•c. ri 11•• in " n i id ii ppropori11itl!11 il 

Pu111da .-.hnnad '"'U.S. T nt llsll r!J' $ .i11Dr htl nd !II Ill pp roprlat·IDil Funds ll'oloflsP" rr•d ftDift R Q .. ln g Fun dJ le 

C Or'llll re••lon 11 I .,,hulnru fl f!ld IHnd lrtg • .t. ll'P'<J 11 rf .. lio n 81 • • 3 til•l Ciilllll hJ p rovlde d b!l' (IIB-D d In 1 li11•ncln1J .llc,tlvltln 4,1,748 1 • 44,01H I 'I,

U O LS ,1,.21 

NET [ N•C REASE 1111 FUNDS 

WITH 

U. S. TIR EAS U, U 8 j1 S .U '7) 11,t,71 5 ,4 08 1 0, 57 .Z 

PUHOS 

WITH 

U .S . b•ain nl-n11 "'hea r tt,?'O>fl 2'!Ui4-' 2: 1.277 185, 2<00 

FUNDS 

U. S . ot '5 $. 9, 857 :$ 191.28 0 S. $ 17 5, 772 S 
62 GPO Annual Report 1999 

-39-

U.S. GOVERNMENT PRINTING OfFICE 

Supplem·ental Schedule of Appropriated Funds 

For the f lual Yeam Ended Septflmbtr 30, 1999 and 1998 

APP ROPRIATIONS. b•glolllllg or. yur COR catl'l bas i s) 

f! Ll N DS. PRO VIDED · Ap pro priations 

· Financ•!l rr o!"l .VO II~II F~ 11<!1 

T o ta l f'u n C! • .... i! 1111 til• 

F U N 0 :S A P P L IE D' 

0 b U g ;a t1td appro p r•atlo D s,: 

C 11 rre n 1 vita r 

Prior yetr• 

unds. ~huneod to U. S . Treoill!:llr>' ~Do f51 in thousand$) (Unaudited) $ Sa lulu a n d E! ll pan S •ll s A I! I! ro I! ria Uo n 21 .211!. 2fl,2tlll . 80 .!42 :l(l ~(i 7 10 .'141) 1155 $ c o " !111'411 a lo n a l Printing an d B In d ln.g1 A ro rta •lo n 3:2,120 74 ,465 . 1 0•8 ,11111 &.15 ,41 0 t 7 ,3tll $ 

G& A

1 99

53 .3-

1 03 ,7.U 

U 7 .t:2

~T

27 ,53

1U 

T ota l rund• IJlplle>dl 

APPROPRIATIOtU. ~nd o r yur lOll C!Uih !rHII:t;h;J> 

A IOJU:ST M eN T.S 262 :r2 • .eot1 1 o•

Ill I>Ta ·a g l!'n c 1 • c eo un rs r~ c e Iva b Ia 

In era -a !J&fi c 1 eccmrll• PI~~.,,. APPRO PR IATIQIN 5 , and o r yu r Colli <lCUUI'! I but•. $. 

1'9 ,2.181 3.3,:1'79 5.3 ,Oi

107 . 10

p ,41 1'1 • 13. 111.1

1 15 , !!i>T 7 $ 33,:1'79 s 41! ,7.5
GPO Annual Report 1999 63 -40-

U.S. 'GOVERNMENfT PRJNTIN:G OFFICE 

Supplemental Schedule of Balance Sheets for Rev·olvmg Fun

As olSeptember30,. 1999 ancl1998 

AS SETS 

CURRii NT' oilS Sl!. T'S 

fun!ta fl!ittt u.s. 

lnr.renlolllas. 

P..-epahl 

Tot• I 4:lurra nt ass.ats. 

IPR I;)P!;R;TY, PI,A,NT, /i.NP IEQU IPM !;INT 

L•nd .and bull)d'lngs. 

lm poro..-am a-nts 

lm provam l!'nts 

P l11nt m•c.lllnery· 11nd equipmenl 

0 rr.c:• and u IP!ii•n• 

I!IOI\IWnil 

Full"n ltura. 111nd ffll:tu.-e.s 

Vahldas 

Caplltl l lmp"'""menls In 

S orlw.ut iftV.IOj)i'fi !iili 11'1 IHOCUi 

L•a•: Aecum..,l'-llt-iJ •nd 

ruu lio" 

Ne-t porop•rty, pian t, "t 

Tollll !l!fi.Utfl 

•l!'l... C!IIVlla - i . th . . "''i'"-)1 . - !"$ Ill . l)lQ,!!I!IIo.!$ 

P rinting and ll!!lndlnSI $ales ot Pu bile 

Ope-r11 1ions Opa r11 tictns 

ToUII Revolvln51 

19111t 

To'

1t!l!l 11tf8 ttn 

s 11 2,851 $ U ,Ut t. ri .U? 

172,0-tl 164,024 4,34Ei 

12,8-112 14,0]1) !1,-4:!19 

. 

297,8!11 26.4 ,669 2:3, 642 

18,6U 1 8, 6 J3. . 

155.,.4 51) 155,1166 . 

1,31 1 1. &03- . 

&:!! ,flU &1 ,!1t? . 

21.(1 ttJ t g.35$ . 

17.-U,,. 18. l14Z . 

3,112 3. 048 . 3 ,2•0 3. 243 . 

1,092 . 

3.51:1 3." ... . 

. 

7 -

$,71 .265 S U8,.<1112 s :a.t:lll2 

s. 2 5,.8<4 3 

2. 6211 

8.700 

. 

:37.112 

. 

. 

. 

. 

-

. 

. 

. 

---

Sl 3?',1:!'1 

B•lor• 

Elfin I· 

s 122,71 3 

21 ,a2:1 

110 

321,5:3-3 

1!,633 

5'5,450 

1 ,3:1 , 

83,132 

:zun 

17,449 

J,1U 

1,0U 

:3-,S.'I't 

!1.3610'1 t! 

7:),3.74 

Si 

e•ro,. 

E:linll· Eli'm 1:- 

liD llli na1ions 

' - s 122,71) '11 1,.e02" 

1 6l,j08 16ti,.65J3, 

. 21 2.2,73[)1 

. no 1$6 

[1.2,48 1] ]'1]9,05-2 <1-01 ,84 1 

- 111!,633 18,633 

. 5&,45'11 !i'S, 1 G<G 

. 1,10:!1 

- 83-,132 !.11 ,:U7 

- 21 .lill11 

- 17,44'!1 16,242 

. 3-,1 12 3,0411 

. 

- Z$'8 

. :J,,$1:2 l,t!l'-4 . ' 1 JS,01'11 ,1129,1 2-4

. 73,314 73,1Ul 

S $ :)1;!,4;!6 -s 375,6$-41 
64 GPO Annual Report 1999 

-41-

U.S. GOVERNMENT PRJNn NG OfFICE 

Supplemental Scbed.ule of :Balance Sheets for Revolving Fund ~ or September 301, 1999 and 1998 ~Do r$ in thouunck) 

(Unaudited) 

.PIIn liln;g olllid Blrullng &a ~ts o' Pub tic 111llo n s Total llhovolvlng F lllr;o:l Tot•

Of!li'tionl Optri!1 D~ 1!199 

beiore; e •• o .... 

1t9111 11tt(l 1tUiil 1fPJ Eliml- EIW!I- El!m l.- 

ntliOI'I f\AC~na C onsolldamd lliOI.tiOIIiS 

LIA.BIU TIES AND EQUJTY OF THE 

U.S. GO\I!AN IIU!NT 

CURRENT Lt" B ILiiiES Ac~ounls pey•bte and IICCrwed elol)8"'*• t u.~ s .i.-41) 7,566 $ !1 ,271> $. !1!1,6411 ' (1 2,4111 s ll1,1rU '95.6 .. 

D ef•rred ,...,.e Ill! • 40,707 20,424 20,7,60 1•U &i • .t$'7 81.A6J 113,$,$ 

Accrued •nnu•l In"'• 10,642 11,:].3 1 . . to.ll42 - 10,542 1 1. 3:!:1 

T o>lll c u rren1 lllltlllitiu 1J.n,J.31 11 18,16S 21!,326 3 2, 417 171 ,6<!57 (1 2 ....... , 1st,178 15.0 .5-BS 

OTHER LIABILITrEB 

Workens' oeompen-satlon llabil ltr l2,t.34 28118 1 - li2,6J4 . 32,U4 :18 1811 

Total otlroa r lhr blhtiD'S u,e.:J"' .~..s o1 - - 32.U<I - 32,634 :za.lit.1 

T otal llaiiJII1lDS 175,1J!Ii5 147,(io4t 28.~2· ~:11 41? .21)11 ~·~ (11.-t••l U 1,.S10 17!1,.465 

EQUITV OF T HE U.S, QOVE RNMENT 

R,nr;oiYing fund 1'i$,J.Otl 1111,4:3 3 (4,&841 4,755 19U18 - UO,tU 1n.11n 

A pprop al~d funds 

Total 11 q 111lllr' of 111& 

LF.:S. Go.,.am .. enl 1t$,~00 1 81,<4·3) (<I ,6 84t 4 ,755 1 9"0,51& . 19UU 118 .11 81 

Tot11l liabJiit.ies •nd equttJ of t he $, 371 ,265 $ 33&,4 82 • 23,6.42 $ 37 ,112 U.S . GO.,.IIm .. enl ~39'4 !10? C12.4etl s. ~82 ~28 S. HS.e54 
GPO Annual Report 1999 65 -42-

U.S. GOVERNMENT PRINTING OFFICE 

Consolidating Sch edule of Revenues and Expenses by Majo.r Prog

Forlhe Fiscal Years Ended September 30, 1999 and 1998 

R£\'041)[!5; 

Pillld fi!J 11M l!iildrng 

$al .. QP bl..,._. p•p• 

SliM or.,.,-_.,.. •nd "~t $al .. Ql publldlbanoi ~ ll!lll!mbur:aoirtoTotti nl\"4tftUU ~PEINS!r$ Prtnllng rttorodUGtiDn ~.-noi <ttlm1JrlihiUii4n 

1:>4m1H s~ .. • nd mlllltlafs 

l'!errQ.~ 

........ 

...... aru" .. 

,.Ubll;llicml iJO' D~lii1Jon " " d amordl,J~J ~ ......... . 

SU!piUio 

1raYod i nd lrlln fij)Di'Ub- Tobl ~l!t'"••a. ~l::f !NeO• I!. (LO!iSI 

P,irHIIli.l nda~ lni!Mmll Dlllntnlnii1Jon 

(Dollar5 in thoP$iind$) ittd~ ~lloiall P rfllt:"gt 

Oparlll!lnl Qp l!'raUonil' !!"lllllln!!lng Olhlir Opoinollan li 

1QCII CPO 

181iraN EXmlnllllon• Ell ml nlliik

1ttll 11t9• 

S£!3,54! 5U4,DSG S 

H,.IJ U ,JU 

lU •ll 

N5.111 ~~ 1¥;1 "'7Ui:ll 4H\ffi 

1U.:Ifilll 

Jl5,)1 1) 

12,131) 

6.205 

11,1, 

a,«7 

"7Q2,111 2 1 ~DO 1 1,JA UW C.,Q~ ;t.SM 154,(11<1 

1ttll 

• 1 

5Q,tU 

ll,1U 

4,161-

..... ., 

"

·11.11 

oil0,1$l 

3,1181 

1Z.l4:1o 

ia,..O£ 

11'1U 

2,t911 ~,l~lo 5,1101 

ta.J81 

1 , !1, 

£4,5.57 

w.•:z 

5,077 

"'·"' 

1·11170 

l1',$1fl 

,,n:a '7~ 18,flll6 

1,7.0 

5,f;l8 

l ,Hl 

] ,25!1 

DG,&U' 

a. 

$ ~7 1. 4,1M S i9,44DJ "' C<I,Ottl ' 

1999 199i 

• $ • $ ~ 13,18!. Tl,:l ~ 1'3,18!. 

TU :IA 1'3,105 

7US4 ?a:!!!_ 

I • $ 

1!'119> 1998 1t 91 '1919 

~.7111 1o Uld $t!l!!l,t24 14~ !184 S 11GJ ,IUJ 1-

2,U1 

86 

7 

lil:l! 

7j3 

115 

1,W ~:1:4 2Dii1 ,~ a,.- 811' 1~ 1_71)7 

11 .tt7 

] 58 

•o.an 

109,717 

•.In 

q ,711 

ttl liii\~U 104,1.47 ~071' 41411 

87a,.494 8M,BN 110lli4811 

!45,]58 

ta6,i<U 

:38,398 

2!,.4J5 1~,40' 8,40) 

e,3lll 

a,J:u 

11,.4!1!1 IS1.S..J~ 1105 ,7 41] 

1fili..TM oft,.rl:lt 27,9).] , ... ::~~ 1,3£.6 ,7~ l,B&;J ~u.a rt .. UI 41 10j 4:t2fl ft201 

IJ78~t ln.i$Zl 1101l,.4UI 

H8 ' 1 Al7 $ U~J I, 1,375 i • s. 
66 GPO Annual Report 1999 

-43-

U.S. GOVERNMENT PRINTING OFFICE 

Supplemental Schedule of Reve.oues and Expenses for Printing and Bindin

For the Fiscal YNB Ended September 30, 1999 and 1998 

(Oollar5 in thousands) 

(Unaud[ted) 

f* P'finti!lll l!\lfChaiolld Pll'l!lng Tobl 1

Pli1nt Pt1lnllng 211:!~ !!!!J1~ Plfr'Cing Pm:;m Pll~nll ~(l~l)il l'liOCIInl: 

riA af of (if 

1M 1N 1t$$ 1t!JB 1tl!l9 R:lz\uruls 1998 ~ 1tlt9 RIMtnuH ;1)01 ~M"'** 1"11 

REVeiUES 

PM!if!il i!Jidl bl~ $171J,686 f175,(!!D • 1.2511 $ 1,534 $-t79,936 91. $17li,&14 ~ n•,,eoJ 100 $4G7 .4.le 11X! ~.sc 

SaJtos. 114 t:farlo llftpar 11,tU 13.711 - 11,917 fi 13,711 7 . . - - u.t17 

~ r:l-llt andl scrap )58 m - 3$t 0 .C22: [) . . . - ~ 

T otll f'IMII'IUCH. 190,'951 18tl,21l 1~ 1,Mt 1Q1211 fOO 1to.747 1Cil 51!.6)7 1011 467.436 100 1(1&.818 

t;JCJlENSES 

Prirlllng and~~ - - - - . . . . ..n,m M ~.- u .ffl.OP 

p~ GDfllPI!nsmlDn 

01Rd biiAIIInts 128,1J<l 12il,187 1,4115 1.481 1~148 61 1~M11 ~ 3$,4:2:1 7 34,Z34 7 t e,&e 

S~ifii'Jdrr\lMiellh 33,67'6 3S,B14 l49 21i7 n,925 1;8 fr,1-H 1t ., .. Qi 1,$511' 0 JS.,l1D 

RII!CI, COffllli ~. a nd 

fj,.f1!C (I,M-1 :26e 333 6.682 l &,n4 4 1!,443 1 .,!ill:: : 12",1X

Deped;1tlonmd~ s.m ~ 2'1 51 5.6n ) 5,495 J. 9':11' C) ~ .. 0 S,20

othltr Si!Ml:as II,!Za III,J'M 43 tilfl 5""1 ) .... 8-(1 J. 9eD () 1,194, 0 IJ,»?

~ Md ~nsportJ on 952 1m 15 tO M7 1 m 0 :!,GO 0 1,730 0 l,1114

T<Hi! ~ 11J(1,710 1TI,504 2,,011 2)1)4 182,191 95 t~'IOI 'k 511<,2)0 101 474,* un Ml,D2

NI!J INCOMe (L06S) s. 10\111 s. 11,101 s. (161. $> (6701 $ 9.,420 5 '11,0~ I S.LU~ t1• S. La,~J7W (1) $ ,],79
GPO Annual Report 1999 67 -44-

U.S. GOVERNMENT P,RIHTlNG OFFICE 

Supplemental Schedule of Revenues and Expenses for Information Dis

Forth• Flsc:1l Years Ended September 30, 1999 and 1998 Do ars in thousands) 

(Unaudited) 

Sa.l11111 ct1 P<l..tikolllc:lnl. P~l'il.,. ~Diatrlb~~ !laiii{QIMdJ El!plnlia ~ Tlilll

ril Prl"**t fllfclat Pfia!:.t ~ Pwa1111 

Of d Ill' Ill t~f of 

1999 RIM!nulll. 1~ ~ 1Me """"' .... 1tt8 Rl!.wflUM 19M Flr.llnum 1181 ...,.__ ,. 

Rf'IJENUES 

.s.e.. t'f pW!~ t 150,812 100 $ ED,557 1011 I . • $ . - t - 'S . • s IU,II1:Z 

~ 

. . - - - . . J3,153 1tiJ Jl).tc;2 11)1) :t3.,113 

Rllli:nJUIMml!liJ: - - - .C,II&fi 100 ~017 100 - - ti,Mii 

T<l!lll- tSQ,B12 1110 9),&57 Ul ... '100 S.Ol"f 11'11 l3,;H<J 100 JO.'Kl 100 M.~f 

EXPENSES 

Pf,ntlng tlnd ~ m 1 309 1 • 2 11 1 15,206 f1 14,790 .. ,,'*. 

Punoonlll r.omplf!Utlon i1111d 

lllmlfib: %1'.,6H S3 5,:!il9 ~ 3,MII ~ 2M(! 51' 10..W 32 a.,.m -n 40...., 

!lup~H lftd rn.Jtmilllli 4 1,m 2 tu s ~ il 1.oail 4 $11 2 !l,oot 

Rlnb., <OOIITMll~. md 

hiHo 7,7llt 16 12,173 31 1Mt ~ 1,9~ M' !I,J8J w 1,Jif1 • 12,&G 

1'1Jblblllons ldil 1JA0t ~ ... 211 - . . . - . 1a,.w&. 

Dl ~On olnd •ltW'IIBiio .al 2 1,276 :z 116 2 1!11 3 lEiS , -MI , 'l,iM 

othlf~GIS 1,7&4 !II :)1~ 2 11!1 l 1E/J ;l 71. 1 4,146 13 2,6111 

~u.puh~luM 3,:131 1 2,!163 • . - - - - . . . ~~ 

ThTII'IllllllldllrllnspJ!illlon :2,'8 5 1,7.$f ' 431 • 107 z 1M7 il 1,3$5 5 l5.,oQS 

Tlllll..ar-- <EO ,OM 118 54\fU 101· 'Mit 11).4 5,41:2. 1111- :il, 16]. 1110 ~-:t toO t8,2fU 

liEi ~ I!ICQIE J (U17) 4181 s 1:!1.112111 (61 'S (1931 .... $ PN+ · $ - . ' ('iy44QO 
68 GPO Annual Report 1999 

United States Government Printing Office 

Washington, DC 20401 

OFFICE OF THE PUBLIC PRINTER 
GPO Annual Report 1999 69 

Page 2 

There have been no changes subsequent to September 30, 1999, that would significantly affect 

internal controls over financial reporting. 

Sincerely, 

MICHAEL F. DiMARIO 

Public Printer 

al

U.S. Government Printing Office 

Administrative

Law Judge 

General

Counsel

Office of 

Congressional,

Legislative, and 

Public Affairs 

Policy

Coordination

Staff

Congressional

Printing

Management

Division

Institute for 

Federal

Printing and 

Electronic

Publishing

Departmental

Account

Representative

Division

Typography

and Design 

Division

Engineering

Service

Office of 

Administrative

Support

Office of the 

Comptroller

Office of 

Equal

Employment

Opportunity

Office of 

Information

Resources

Management

Customer Services 

Deputy Public Printer 

PUBLIC PRINTER 

Office of 

Budget Inspector General

Office of 

Labor/

Employee

Relations

Office of 

Planning

Office of 

Personnel

Occupational

Health and 

Environmental

Services

Printing

Procurement

Department

Materials

Management

Service

Quality Control 

and Technical 

Department

 Production 

Department Superintendent of Documents 

Technical

Support

Group

Document

Sales

Service

Library

Programs

Service

Information

Dissemination

Policy

Office of 

Electronic

Information

Dissemination