United States 

Government 

Printing Office 

Washington, D.C. 20401 

President of the Senate 

Speaker of the House of Representatives 

Dear Sirs: 

OFFICE OF THE PUBLIC PRINTER 

January 29, 1982 

Fiscal year 1981 marked a period of transition to the new realities imposed 

by fiscal constraints. Smaller Federal budgets brought an accompanying 

decline in the volume of business transacted at the Government Printing 

Office, as agencies trimmed their demands for the printed word. Printing and 

binding produced and procured by GPO and blank paper sales amounted to $657 

million, a decrease of $28 million, or 4 percent, compared to the previous 

fiscal year. Despite the reduction in revenue, GFO achieved a net profit of 

$1.5 million for the year. 

The $657 million in revenue realized from printing and binding services is 

distributed as follows: $465 million (71 percent) for commercially-procured 

printing and binding, $168 million (26 percent) for in-house printing and 

binding, and $24 million (3 percent) for the sale of blank paper. 

Inventories of paper, materials, and supplies declined to $19 million, and 

the publications inventory decreased to $17 million, resulting in reductions 

of 18 percent and 36 percent, respectively, compared to fiscal year 1980. A 

comparison of fiscal year 1981 figures with those for fiscal year 1980 

reveals a 6 percent decline in GPO's workforce from 6,900 to 6,500 and an 11 

percent decrease (79,000 hours) for in-plant overtime. 

The Sales of Publications Program experienced a $9.7 million loss in fiscal 

year 1981, despite an increase in sales to the public from $47 million to $50 

million. Much of this loss is attributable to the writeoff of $11 million in 

unsaleable publications during fiscal year 1981· This unusually large 

writeoff was $7.5 million higher than the average annual writeoff of $3.5 

million experienced over the last four years; however, it was necessary to 

correct the excessive growth of the publications inventory. 

Progress was made towards obtaining the necessary equipment to expand our 

automated Procurement Information and Control System to the 13 Regional 

Printing Procurement Offices. Initially, the system will be tested in the 

Dallas, Chicago, and St. Louis offices, followed by expansion to the 

remaining offices. 

The Quality Circles of Worklife program, a management technique which has 

achieved much success in the Far East, was introduced to GPO managers on an 

experimental basis during fiscal year 1981. This technique improves the 

quality of the goods and services produced and enables the quality circle 

members to more closely identify with the goals of the organization. 
The workload of the Electronic Photocomposition Division increased as a 

result of the conversion of more congressional and departmental work to the 

photocomposition process. Major publications converted during the fiscal 

year include the House portion of the Congressional Record, the u.s. 

Government Manual, and the Congressional Directory. A new Block Addressable 

Memory program has been developed which will reduce the computer time 

required to typeset most jobs. 

Two new printing presses have been installed in the Press Division, and a new 

70-mm projection platemaker, which can produce as many plates per hour as six 

platemaker/strippers, is currently being installed. 

The Binding Division has initiated action to acquire two modern binding and 

mailing systems to be used for producing the Congressional Record and the 

Federal Register. The combined cost for the systems is expected to be in 

excess of $7 million, with an annual savings in production costs of $3.5 

million. The primary line is scheduled for delivery in June 1982. 

This annual report contains only a sampling of the many positive actions 

currently underway at the Government Printing Office. From my vantage point, 

GPO's future looks promising. It has the potential of becoming a vibrant 

Government agency capable of performing its mission in an exemplary manner. 

Public Printer 
TABLE OF CONTENTS 

PAGE 

ORGANIZATIONAL CHART 1 

STAFF ACTIVITIES 

Office of the Executive Assistant • • • . • . • • • . • • • • • • • • • . • • • • . • • • • • • • • • 3 

Office of Legislative Liaison/Public Affairs ••••••••••••••••••••••• 3 

Office of the General Counsel • • • • • • . • • . • • • • • • . • • • • • • • • • • • • • • . • • • • • • 4 

Office of Equal Employment Opportunity • • • • • • • • • • • • • • • • • • • • • • • • • • • • • 4 

Office of the Inspector General •••...•••••.•••••••••.•••••••••••••• 5 

ASSISTANT PUBLIC PRINTER (POLICY AND PLANNING) 

ASSISTANT PUBLIC PRINTER (OPERATIONS) 

Customer Service Department ..................................... . 

Printing Procurement Department .•••••••.•..••••••••.••.•••••••••• 

Production Department ............................... • •. • .. • .. • • • • 

Quality Control and Technical Department •••••.•.••••••••••••••.•. 

ASSISTANT PUBLIC PRINTER (ADMINISTRATION) 

Data Systems Service ............................................ . 

Engineering Service ........................................... · .. 

Financial Management Service ••.•.••••.•.••..•••...•••.•.••••••..• 

General Services ................................................ . 

Materials Management Service .....•.•..••.••••.•••.••••••.••...•.. 

Personnel Service ............................................. · .. 

ASSISTANT PUBLIC PRINTER (SuPERINTENDENT OF DOCUMENTS) 

Documents Sales Service .......................................... Library and Statutory Distribution Service .•.•...••.•••..•••.•••• 

Documents Support Service ....................................... . 

COMPTROLLER GENERAL'S OPINION 

FINANCIAL STATEMENTS 

Consolidated Balance Sheet •.••.•..•.....•••••.•...•••••...••.•••• 

Consolidated Statement of Income and Retained Earnings •.••••••••• 

Consolidated Statement of Changes in Financial Position •..••••.•. 

Status of Appropriated Funds (Schedule 1) •••••••.•••••••.••••• • .• 

Transfers to Revolving Fund from Printing and Binding 

Appropriations (Schedule 2) .••••••••.•••••••••.•••••••••.•••••• 

Loss on Sales of Publications (Schedule 3) •..•••..•.••.•..••.•.•• 

Notes to Financial Statements 

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{i) ~0 IVy PR1t-'~'~ U.S. GOVERNMENT PRINTING OFFICE 

PUBLIC PRINTER 

I 1 Danford L. Sawyer, Jr. 

Executive Legislative Inspector 

Assistant Liaison/Public Affairs General 

Theodore lyons Officer Manuel M. Brito 

Judith B Morlan DEPUTY PUBLIC PRINTER 

Donald J fitz Maurice 

Office of E

Employm

Opportun

Charles B Perry

I I 

ASSISTANT PUBLIC PRINTER ASSISTANT PUBLIC PRINTER ASSISTANT PUBLIC PRINTER 

(Administration) (Superintendent of Documents) (Operations) 

Walter C. DeVaughn William J. Barrett Robert J McKendry 

DEPUTY DEPUTY DEPUTY 

Thomas R Cullen Michael f Di Mario Johnson W. McRorie 

I I I I 

Data Systems General Documents library and I Customer Service I Service Services I Production 

Soles Service Statutory Department Department Raymond J Pluta, Director Charles C lowe, Director Distribution Service James L. Payne, Manager Glenn H. Rottmann, 

Earl G Clement, Director James D. Young, Director 

I I Printing Procurement 1 I Quality Control 

Engineering Materials Management Documents Department Technical Departm

Service Service Support Service Patricia R. Hovey, Manager Victor M Corrado, M

Joseph A Palank, Director Thomas M Hughes. 'Director (Vacant), Director 

I 

financ1al Management I Personnel Service Service 

William f Klugh, Comptroller Lois Schutte, Director 

STAFF ACTIVITIES 

OFFICE OF THE EXECUTIVE ASSISTANT 

The Executive Assistant divides his time and resources between internal 

operating demands and outside commitments and serves in his primary role 

as a confidential advisor to the Public Printer· 

Administration of the Combined Federal Campaign, the Blood Donor Program, 

and the Incentive Awards Program was transferred to the Office of the 

Executive Assistant at the end of fiscal year 1981. 

In addition, this office is responsible for coordination of the newly 

established Quality Circles of Worklife program. Quality Circles are 

small groups of workers who meet voluntarily on a regular basis to 

identify, analyze, and propose solutions for problems experienced in 

their jobs. 

OFFICE OF LEGISLATIVE LIAISON/PUBLIC AFFAIRS 

In August 1981, the Public Printer established the Office of Legislative 

Liaison/Public Affairs to provide direct liaison between the Government 

Printing Office and the Congress, the news media, other government 

agencies, private sector organizations, and the general public. The 

Office develops, recommends and coordinates the public affairs policy of 

the agency, provides a balanced information program to report the 

activities of the GPO, and informs other government agencies of services 

available from GPO. 

The Office made initial contact with Congressional offices by a 

communication to all Members of Congress from the Public Printer. 

Appropriate trade associations received a letter from the Legislative 

Liaison/Public Affairs Officer. Personnel of this office met with 

legislative and public affairs officials of most executive and 

legislative branch agencies to review services available from GPO and to 

resolve existing problems. 

On September 14, 1981, the Office in conjunction with other departments, 

participated for the first time in the Congressional Resource Exposition 

sponsored by the White House Office of Consumer Affairs. This Exposition 

was held to familiarize Congressional Staffs with all Federal Government 

Agencies. The new GPO organizational chart and numerous publications 

from the Superintendent of Documents Sales Program were presented by the 

staff. 

The staff developed and instituted a procedure for oral and written 

notification to Members of Congress when GPO makes contract awards to 

businesses located within their State or district. A system was also 

established to record and properly handle all Congressional inquiries. A 

brochure was designed to explain the Depository Library System and tl-te 

services available to the public free of charge. 

-3-
The internal employee newsletter, Typeline, and the GPO Newsletter, 

prepared for customer agencies, will be produced in this office. 

In order to help make the Sales Program of the Superintendent of 

Documents self-sustaining, this office will develop and implement a 

conceptual and organizational marketing plan to increase sales revenue. 

Toward this end, major commercial bookstores were contacted to solicit 

sales of GPO publications, and a study was initiated to review the 

marketability of new publications and the cost-effectiveness of existing 

marketing tools. 

OFFICE OF THE GENERAL COUNSEL 

The Office of the General Counsel provides legal advice and services in 

all areas of law affecting the Government Printing Office. To increase 

coordination between the offices, the Labor-Management Relations staff 

now reports to the General Counsel. This staff coordinates and 

administers the GPO Labor Relations Program by providing an efficient and 

effective representation of management's position in third-party 

proceedings and also engages in timely negotiations and grievance 

processing. 

The number of legal op1n1ons furnished to the Public Printer, other GPO 

managers, and the Joint Committee on Printing increased in fiscal year 

1981. While the total number of court cases decreased slightly, a large 

portion of the staff's time was consumed by several complex class actions 

relating to Title VII of the Civil Service Reform Act. During fiscal 

year 1981, three GPO cases were appealed to the u.s. Court of Appeals for 

the District of Columbia, and four other cases were resolved in the GPO's 

favor. 

Historically, GPO management has negotiated individually with the twenty 

unions which represent GPO employees. In an effort to develop uniform 

contract prov1s1ons, eliminate duplicate negotiations and reduce 

negotiating costs, combined negotiations are being conducted with the GPO 

Joint Council of Unions, which represents 14 Central Office unions, on 

many subjects of office-wide concern. The outcome of these negotiations 

will be included in a so-called Master Agreement. Negotiations on 

subjects peculiar to individual unions and units will continue to be held 

separately, and the results will be included in supplemental agreements. 

The Government Printing Office's second labor-management agreement under 

Title VII of the Civil Service Reform Act is being negotiated with AFGE 

Local 1248 (Chicago). 

OFFICE OF EQUAL EMPLOYMENT OPPORTUNITY 

The Office of Equal Employment Opportunity assists the Public 

providing equal employment opportunity for all employees and 

for employment without regard to race, color, religion, 

national origin, or physical or mental handicap and provides 

-4-

Printer in 

applicants 

sex, age, 

a complete 
and comprehensive range of affirmative programs. The programs are 

conducted in accordance with laws and regulations issued by the Equal 

Employment Opportunity Commission and the Office of Personnel 

Management. The Office also provides equal employment opportunity 

counseling to employees and applicants at the GPO and processes formal 

complaints of discrimination. 

The Office of Equal Employment Opportunity continued to spearhead GPO's 

participation in the Adopt-a-School Program with Dunbar High School of 

Washington, D.c. Foremost in this activity is the Career Awareness 

Program, which gives students in-depth exposure to various careers prior 

to their completion of high school. The principal objectives are to 

motivate students to stay in school and develop their full potential and 

to help them make informed career choices. 

The Government Printing Office commemorated its fourth annual observance 

of Afro-American History month with an array of musicians, choral groups, 

and cultural and performing artists, including talent from our adopted 

school, Dunbar High. In conjunction with the observance, a pictorial 

historical exhibit was displayed in Harding Hall and at the National 

Visitor Center in Washington, D.c. 

OFFICE OF THE INSPECTOR GENERAL 

The Office of the Inspector General is responsible for administering 

audit, investigation, security, law enforcement, and conflict of interest 

services. These services concern fraud, \oJ"aste, and abuse prevention and 

detection; criminal, general, and EEO discrimination complaint 

investigations; appraisals of GPO operations and programs; and external 

contract audits. 

During the fiscal year, the Audit Group reviewed selected management and 

operating practices of the Central Office, Regional Printing Procurement 

and Field Printing Offices, Documents' Bookstores, and GPO's financial 

accounts, statements and related activities. 

The Audit Group issued 15 audit reports during the fiscal year. These 

reports included recommendations to enhance the economy, efficiency and 

effectiveness of GPO operations and should result in significant cost 

reductions and stronger internal controls. A review of GPO's management 

and operating practices for the purchase, re-utilization, and disposal of 

pallets and skids resulted in recommendations which should result in 

considerable savings. 

The Audit Group assisted GAO by exam1n1ng selected accounts in the review 

of the fiscal year 1981 financial statements, and followed-up on prior 

audit recommendations. Reviews of the Chicago Field Printing Office and 

several Documents' Bookstores resulted in recommendations for improving 

management controls and strengthening inventory procedures. As a result 

of a follow-up review of a recent audit of the Depository Library 

Program, the Library and Statutory Distribution Service reported a cost 

savings of over $1 million· In addition, the initiation of a review of 

-5-
the Documents Sales Program surfaced major problems in ordering and in 

the destruction of unsaleable publications. Resolution of these problems 

should result in cost savings of several millions of dollars annually. 

Investigation and exposure of fraudulent and other activities by GPO 

employees and contractors resulted in the resignation of several GPO 

employees, and either the recovery or action for the recovery, direct 

savings, or cost avoidance in excess of $300,000. 

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ASSISTANT PUBLIC PRINTER (POLICY AND PLANNING) 

The Assistant Public Printer (Policy and Planning) provides advice and 

assistance to the Public Printer in developing long range plans and 

policy guidance for all functions of the Government Printing Office. 

He is responsible for assessing the future demand for products and 

services by customers and clients of the Government Printing Office. On 

the basis of this assessment, plans are developed for the acquisition of 

facilities and equipment and the commitment of operating and managerial 

personnel for the performance of the missions of the Office in the most 

effective, economical, and efficient manner. 

Included in facilities planning is the establishment of policy as to the 

use of land and buildings owned or leased by the Government Printing 

Office in concert with the Office needs. This responsi hili ty includes 

preparing, or overseeing the preparation of, long-range plans for space 

needs of the various organizations of the Office. 

The Assistant Public Printer (Policy and Planning) serves as Chairman of 

the Management Resources Committee and the Capital Investment Board. The 

functions of the Capital Investment Board are to identify major needs for 

new equipment, identify equipment that is not effective, and provide for 

acquisitions and replacements in a systematic and orderly manner. The 

functions of the Management Resources Committee are to set policies which 

will align the work force with the facilities and equipment plans so as 

to ensure the presence of the necessary performance skills and managerial 

resources to best accomplish the missions of the Office. He also serves 

as a member of the Budget Committee. 

Additionally, the Assistant Public Printer (Policy and Planning) executes 

special projects as directed by the Public Printer. 

-7-

ASSISTANT PUBLIC PRINTER (OPERATIONS) 

The Assistant Public Printer (Operations) is responsible for the planning 

and production of printing and binding by in-house facilities as well as 

contractors. In this capacity, he supervises and coordinates the 

activities of the managers of the Customer Service, Printing Procurement, 

Production, and Quality Control and Technical Departments. 

CUSTOMER SERVICE DEPARTMENT 

Under the general direction of the Assistant Public Printer for 

Operations, the Customer Service Manager has direct responsibility for 

communicating with the Congress and the customer agencies of the 

Government Printing Office to insure that their requirements for graphic 

arts products and services are satisfied. To the extent necessary, each 

individual job requirement is developed, planned, and scheduled to 

deliver a completely satisfactory product in an effective and economical 

way. The work of the Customer Service Department includes resource 

management, typography and design services, and public as well as 

customer relations· Through the Customer Service Department an efficient 

transition is achieved between job design and the finished product. 

The Congressional Information Division completed its first full year of 

operation as a separate entity. It was organized to furnish the services 

of printing specialists to the offices and committees of Congress and to 

coordinate the scheduling, printing, and distribution of congressional 

printing and binding. Face to face liaison has been established to 

guarantee that critically needed congressional work wi 11 be delivered 

according to specifications and without delay. During fiscal year 1981 

this division processed over 30,000 congressional orders. 

The Planning Service Division provides the liaison, technical assistance, 

and expediting of services which customer agencies require to accomplish 

their printing programs. This division receives and processes printing 

and binding orders, coordinates the development of schedules for these 

orders, and maintains communication regarding work in progress. 

During fiscal year 1981 the Division of Plant Planning scheduled nearly 

12,000 in-house jobs and initiated arrangements for more than 15,000 

commercial procurements. 

The Typography and Design Division maintained its efforts towards 

professionalism and cost effectiveness in Federal graphics. Although the 

overall demand for design and art services has remained at a high level, 

some decline in demand from last year was experienced for layout 

sketches, finished artwork, and paste-up dummies. However, the need for 

photolab production and press sheet inspections has increased. Among the 

publications which the Division worked on are The Capitol - A Pictorial 

History of the Capitol and the Congress, The United States and Russia, 

Masterplan for the U.S. Capitol, and the Dictionary of American Naval 

Fighting Ships. 

-9-
The Typography and Design Division offered a quarterly "Editorial 

Planning for Printing Production" course, which attracted 222 

participants from 49 agencies. The Division's seventh annual "Design 

Focus" seminar was attended by 51 representatives of 20 agencies. 

PRINTING PROCUREMENT DEPARTMENT 

The Printing Procurement Department, under the direction of the Printing 

Procurement Manager, is responsible for procuring printing, binding, and 

related products and services from commercial sources and for managing 

and operating the Field Printing Offices. 

In fiscal year 1981, the Department commercially procured 260,000 orders 

valued at $465 million. The value of printing and binding produced by 

Field Printing Offices reached $14.3 million. 

The first phase of a comprehensive automated procurement tracking and 

reporting system has been successfully implemented. The Central Office 

segment of the Procurement Information and Control System became fully 

operational on November 3, 1980, and substantial progress has been made 

toward expanding the System to the 13 Regional Printing Procurement 

Offices. 

The project to standardize contract language and format was successfully 

completed by the Commercial Printing Specifications Division in March 

1981. The standard language has been captured on word processing 

equipment which provides for the "automatic" generation of 

specifications. The creation of the data base of standard articles is 

the first step toward automatic specification generation through the use 

of computer stations at each printing specialist's work site. 

During the past year the operations of the Chicago Field Printing Office 

and the Regional Printing Procurement Office were combined under one 

Manager. This completes the consolidation of management authority for 

all offices operating both procurement and printing facilities, with the 

exception of the Departmental Service Office in Washington, D.c. This 

action provides better control of operations and improved customer 

relations and services, since agencies now deal with one GPO 

representative for all of their printing needs. 

PRODUCTION DEPARTMENT 

Under the direction of the Production Manager, the six divisions of the 

Production Department are responsible for all in-house printing 

operations, including pre-press, press, binding, and related graphic arts 

work. The Department also details craftsmen and associated personnel to 

the Congress and Federal agencies and maintains a delivery service. 

-10-
Major improvements were made in the pre-press area during fiscal year 

1981, where the transition from hot metal composition to electronic 

photocomposition continued. Several congressional and departmental jobs, 

including the House portion of the Congressional Record, the U.S. 

Government !1anual, and the Congressional Directory, were converted to the 

photocomposition process. The transfer of these and other jobs from the 

Composing Division to the Electronic Photocomposition Division resulted 

in a 73 percent decrease in the production of hot metal "ems" last year 

from the fiscal year 1980 total. 

Future increases in pre-press efficiency were made possible during fiscal 

year 1981 by the Graphic Systems Development Division. The Division 

developed page formats and programs which will permit the 

photocomposition of many congressional and agency publications from a 

full-text data base. Among these are the Statistical Abstract of the 

United States, the Weekly Compilation of Presidential Documents, the 

Congressional Directory, and the U.s. Government Manual. In addition, 

the Division developed a new Block Addressable Memory program that will 

reduce the computer time required to typeset most jobs and a new system 

for updating the u.s. Code data base. 

To meet expanded production requirements, the Electronic Photocomposition 

Division initiated the consolidation of all pre-press control and 

scheduling operations during fiscal year 1981. This consolidation will 

improve the flow of pre-press work, eliminate redundant record-keeping, 

and expedite job followup and tracking. The Division's facilities were 

also expanded last year. The first two phases of a three-phase 

construction project in the Division were completed. In the first phase, 

the consolidated Proof and Copy Markup Section was installed in a new 

work area on the seventh floor. The second phase, completed in January 

1981, involved the construction of a separate computer room for two text 

processing system mainframes and the installation of 38 video keyboards. 

This unit provides backup in the event of a systems failure in the main 

text processing computer room. The third phase of the construction 

project involves the relocation of the Copy Preparation Section and 

Photohand Unit in contiguous areas and is in the final stage of planning. 

Improvements were made in the Press Division and others were initiated in 

the Binding Division. Two new printing presses were installed and a new 

70-mm projection platemaker, which is capable of producing as many plates 

per hour as six platemaker/strippers, is being installed. The 

modification of the Reproducible Inventory Control System eliminated the 

past practice of duplicating manual files, resulting in a labor savings 

of $75,000 per year. The Binding Division will shortly receive new 

equipment to be used in binding the Congressional Record and Federal 

Register. 

In cooperation with the Quality Control and Technical Department, the 

Production Support Division developed a comprehensive plan for 

implementing the production phase of GPO's quality control program. The 

Division helped reduce the rejection rate from 10 percent to less than 1 

percent for passports, and several Division recommendations concerning 

passports were adopted by the State Department. The Library of Congress 

Branch was relocated from the Navy Yard Annex to the Central Office last 

year with a minimum of disruption to production. 

-11-
Record-breaking sizes for single issues of the Congressional Record and 

the Federal Register were printed during fiscal year 1981, although 

annual production levels for each publication dropped below those 

recorded in fiscal year 1980. On November 21, 1980, the Department 

produced the largest single edition of the Congressional Record ever 

printed, comprising 392 pages. Overall, however, the total number of 

pages printed for the Record dropped 29 percent from the number printed 

during fiscal year 1980. In addition, the average number of pages per 

issue declined by 13 percent. Fiscal year 1981 was the first time since 

fiscal year 1978 in which the average number of pages per issue fell 

below 200. 

On January 19, 1981, the Production Department produced the largest 

single issue of the Federal Register ever printed, totaling more than 

1,200 pages. Containing 4,700 pieces of manuscript, the issue comprised 

three books and was produced in 40 separate parts. During that same four 

day workweek, a record was also set with the total production of 3, 310 

Register pages, an average of 828 pages per day. Annual production 

levels for the Register declined, however. The 68,000 pages produced was 

down by 15 percent from the previous year's total. 

QUALITY CONTROL AND TECHNICAL DEPARTMENT 

The Quality Control and Technical Department is responsible for the 

development of standards, quality attributes, testing and inspection 

methods, and the correlated testing of raw materials utilized in the 

printing and binding operations. In fiscal year 1981, the Department 

tested 9,000 samples of paper, ink, and other items to ensure the 

compliance of finished products with customer needs. 

Selected supply items such as ink, type metals and adhesives are 

manufactured by the Graphic Supplies Division of the Department. 

In-house production of printing inks increased 11 percent from the 

preceding year to 168,000 pounds, while annual type metal production was 

halved in conjunction with the phasing out of hot metal composition at 

GPO. 

In support of the environmental and personnel protection programs of GPO, 

procedures developed in 1980 to render safe the sludge from photopolymer 

platemaking operations have been implemented. Consequently, hazardous 

wastes are no longer produced from the platemaking operations. 

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ASSISTANT PUBLIC PRINTER (ADMINISTRATION) 

To provide the support services essential for the effective functioning 

of the Government Printing Office, the Assistant Public Printer 

(Administration) supervises and coordinates the operations of the 

Comptroller and the directors of Data Systems Service, Engineering 

Service, General Services, Materials Management Service, and Personnel 

Service. 

DATA SYSTEMS SERVICE 

The Data Systems Service provides a full range of automated data 

processing services to ADP user organizations at the Government Printing 

Office. These services include the design, development, and procurement 

of computer systems and programs, and the implementation and processing 

of approved systems. During fiscal year 1981, several new systems were 

successfully brought into service. In addition, new economies were 

achieved in the use of existing hard\vare and software. 

Data base technology at GPO took a giant step in January 1981, with the 

installation of the Data Base Management System. The System maintains an 

extensive GPO data base from which information can easily be extracted 

and manipulated for special report purposes. Two data base pilot 

applications were subsequently developed. The Personnel Service's 

Employee Data Base System includes on-line entry, edit, and information 

retrieval capabilities. Similar features are available on the 

Superintendent of Documents' Mail List On-line Query System. Both 

systems have on-line query capability, and, as a result, expensive 

special report requests have declined. 

The Data Systems Service made continuing efforts to achieve new savings 

in the provision of ADP services. Annual savings of approximately 

$60,000 were realized by cutting storage costs on the Printing 

Procurement Department's Bid List and Printing Cost Calculating System. 

Data Systems Service personnel eliminated non-essential data files and 

transferred infrequently used files from expensive on-line storage to 

inexpensive tape storage media, resulting in a 59 percent reduction in 

storage space requirements. Computer capacity was leased to the Navy on 

nights and weekends, generating a total Navy reimbursement of $402,000 to 

GPO during fiscal year 1981. 

Demand for Data Systems Service hardware facilities and software support 

was at an all-time high during the past fiscal year. Approximately 

117,000 computer jobs were processed, representing an increase of 14 

percent over fiscal year 1980. In addition, on-line teleprocessing 

transactions increased to 12.5 million, or 24 percent, over fiscal year 

1980. 

-13-
Continued improvements were made in the Data Systems Service training 

program to help personnel meet ever-increasing ADP workloads. The 

program, developed internally, identifies training needs by comparing the 

skills of each employee to the skills needed to accomplish forecasted 

projects. A major portion of the training undertaken in fiscal year 1981 

was accomplished in-house through the use of cost-effective audiovisual 

facilities. The program was supplemented with review sessions and 

"mini-lectures" conducted by computer software engineers in the Technical 

Support Division and senior analysts in the Systems Analysis and 

Programming Division. 

ENGINEERING SERVICE 

The Engineering Service provides assistance in all professional 

engineering disciplines, as well as safety, fire, and environmental 

protection. Other responsi hili ties include inspection, management, and 

maintenance of all GPD facilities, machinery, and equipment in order to 

provide an effective and safe working environment for employees and to 

meet the operational, economic, and regulatory requirements of the agency. 

A system developed by the Industrial Systems Division to extend the main 

memory of the PDP-11 text editing computers resulted in page composition 

which is four times faster with major reductions in downtime. Three more 

text editing systems and one utility phototypesetter were installed in 

the Electronic Photocomposition Division to support the continued 

conversion of the Congressional Record from hot metal to electronic 

composition. Also, a project was initiated to link all text editors by 

installing a minicomputer. This link will improve security, efficiency, 

control, and reliability. 

On a reimbursable basis, the GPO electronic engineering staff continues 

to provide purchase, layout, and maintenance assistance on text-editing 

computer systems to outside agencies, including the House Information 

Services, the Senate Law Revision Council, and the National Labor 

Relations Board. 

During fiscal year 1981, the Engineering Service renovated approximately 

43,000 square feet of space throughout the building as required by 

expanding and/or consolidating functions; new technology and equipment; 

and health, safety, energy, and access considerations. Throughout fiscal 

year 1981 various freight and passenger elevator banks were in different 

phases of rehabilitation; this project will continue in fiscal year 1982. 

Engineering is also responsible for installing and removing production 

equipment. Two 35" x 50" offset web presses and two automatic 

three-knife paper trimming machines were installed and placed into 

service. A total of 19 machines were installed, 45 machines were 

relocated, and 71 machines were removed and returned to stores for 

disposal. 

-14-
In order to comply with health, safety and environmental regulations 

issued by the Department of Labor's Occupational Safety and Health 

Administration, the Environmental Protection Agency, and others, 

Engineering Service took the following actions in fiscal year 1981: 

performed safety and fire prevention inspections, developed a corridor 

plan to assure compliance with the Life Safety Code, and developed 

guidelines for handling and disposal of contaminated materials. Areas 

were surveyed to determine noise levels, and audiometric testing of 

employees was recommended where indicated. The Service also took 

industrial hygiene samplings related to air contamination, dust, 

chemicals, temperature, ultraviolet light, and ventilation. Employees 

were trained in defensive driving, use of fire fighting equipment, 

cardio-pulmonary resuscitation, etc. Evacuation signals (beacon lights) 

were provided for deaf employees. Engineering Service prepared 

specifications and drawings and awarded a contract for the installation 

of a fire sprinkler system throughout the office over a 3-year period. 

Engineering Service monitored energy consumption in fiscal year 1981 and 

implemented reductions by installing overhead doors at the delivery 

loading dock and by replacing incandescent lighting with fluorescent, and 

mercury vapor with sodium fixtures. Steam consumption was reduced by 8.7 

percent as a result of installing two new economizer-type heat exchangers 

which utilize steam condensate for hot water production and the 

utilization of reheat coils in the air conditioning system for heating in 

many areas. 

Industrial Engineering studies achieved a $2 million reduction in the 

equipment planned for the new Congressional Record bindery, produced a 

standard for inspecting and counting postal card sheets, and recommended 

a block layout for the Binding Division realignment which would reduce 

travel time of a document by 25 percent. 

FINANCIAL MANAGEMENT SERVICE 

The Financial Management Service provides a complete and integrated 

financial management program to support the Government Printing Office in 

carrying out its mission. This program includes a full range of services 

to all organizational entities to meet Office-wide managerial and 

operating requirements, both internal and external. The program is 

carried out utilizing modern management techniques and in accordance with 

pertinent laws, rules, regulations, and Office policies. 

During the year, staff-year usage, including overtime, was cut by 12 

percent (from 284 in fiscal year 1980 to 251 in fiscal year 1981). While 

the workload decreased by 3 percent (8.8 million units in 1980 to 8.6 

million units in 1981), overall productivity' increased by 8. 8 percent 

(31,541 units per staff-year in 1980 compared to 34,327 units per 

staff-year in 1981). 

This productivity increase was achieved 

systems, (2) changing the procedure 

proofreader output, (3) transferring 

established practices and procedures. 

-15-

by: (1) automating some manual 

for measuring operator and 

functions, and (4) refining 
The General Ledger was converted from a manual to an automated system, 

which materially reduces the time needed to issue financial statements 

and increases our capability to develop needed reports for top management. 

Greater emphasis was placed upon the analysis of capital investment 

proposals during the year, and GPO managers became more involved with the 

use of capital investment planning as a management tool. 

GENERAL SERVICES 

General Services provides an extensive variety of administrative and 

custodial services. Administrative services include space management, 

office automation, paperwork management, word processing and copier 

programs, records management, telephone and telecommunications, 

management analysis, historical records, the directives issuance system, 

the pay parking program, subscription control, travel assistance, 

bulletin boards, conference rooms, and administrative postage. Custodial 

services include cleaning, pest control, and snow removal for the Central 

Office and the Virginia and Maryland warehouses. 

During fiscal year 1981, General Services drafted a historical record of 

major accomplishments of the Public Printers since the inception of the 

Government Printing Office in 1861. 

An analysis of the trash removal operation proposed the elimination of 

two trucks and drivers and recommended areas where the work could be more 

economically done by contract, at a savings of about $25,000. 

In the area of communication, General Services achieved a reduction in 

commercial long distance telephone costs of $2,500 through the monitoring 

of unwarranted calls. An improved one-call alert system was installed in 

the Photopolymer Section where excessive alcohol fumes could cause a 

serious explosion. 

The Management, control, and efficiency of GPO cleaning operations were 

improved by reorgan1.z1.ng the workers under supervisors rather than work 

leaders and establishing additional supply rooms on the upper floors. 

MATERIALS MANAGEMENT SERVICE 

The Materials Management Service is responsible for the acquisition of 

materials, equipment, supplies, commercial services, and transportation 

services. They also receive, ship, and maintain current inventory 

records on paper, envelopes, materials, and supplies. The shipment of 

postal cards is initiated and accounted for by this Service. 

The total value of procurement activities in fiscal year 1981 was $80.6 

million. Of this figure, $38.2 million was for paper, envelopes and 

cartons; $29.7 million was for services, communications, transportation, 

and travel; materials and supplies accounted for $7.6 million; and $5.1 

million was spent on machinery and equipment. 

-16-
Paper purchased by the pound 

purchased by the sheet totaled 

and 2.1 million containers were 

amounted to 88.7 million pounds; paper 

302 million sheets; 162 million envelopes 

also purchased. 

The biweekly average inventory of paper at the Government Printing Office 

during fiscal year 1981 was 37.1 million pounds but was down to 30.2 

million pounds at the end of the year. 

Transport rates negotiated under Section 10721 of the Interstate Commerce 

Act resulted in savings of over $175,000. An easing of the regulation of 

the motor carrier industry has resulted in increased flexibility in the 

negotiation of rates, which in turn has produced savings of over 50 

percent in transportation charges. 

A total of 496 open-market invitations were issued during the 

year. The procurement of xerographic copier paper for agencies 

significantly to this open market purchase activity. 

fiscal 

added 

Total occupancy of the 250,000 square foot Springbelt warehouse reduced 

personnel manning levels, required less materials handling equipment, and 

allowed the consolidation and control of bulk inventories of paper and 

materials. 

In fiscal year 1981 the total materials 

incorporated into the on-line Procurement and 

activated in 1980. 

inventory data base 

Control System which 

was 

was 

Sales through salvage operations consisted of 14.6 million pounds of 

waste paper, 1.3 million pounds of scrap iron, 810,000 pounds of scrap 

metal and dross, and 172,000 pounds of scrap photographic film. 

PERSONNEL SERVICE 

Personnel service administers GPO personnel programs in accordance with 

pertinent laws, policies of the Public Printer, and rules and regulations 

of the Office of Personnel Management. 

Considerable progress toward an improved automated personnel processing 

and reporting system was made during the fiscal year. Three computer 

terminals and one printer were installed and an ad hoc computer query 

capability was developed. While the system is not yet fully operational, 

complete input and access capability should be achieved by January 1982. 

External recruitment was curtailed for much of the fiscal year as a 

result of two hiring freezes. Total appointments for the year were 

slightly less than fiscal year 1980. Personnel separations increased 

slightly and internal placements remained relatively stable. However, 

total personnel actions processed almost doubled, primarily because of 

changes in the Federal Employee Group Life Insurance Program. 

-17-
Personnel Service computed about 2,500 annuity estimates and processed 

about 400 retirement applications, including 178 under an early-out 

authority granted by the Office of Personnel Management in connection 

with the abolishment of 240 jobs in the Composing Division due to 

automation of the Congressional Record. By combining the early-out 

retirements with cross-training/reassignments, the planned reduction in 

jobs occurred without personnel terminations. 

Numerous Personnel Service employees participated in developing policies, 

procedures, and training guides for GPO's new Performance Appraisal 

System in effect October 1, 1981. Over 500 supervisors were trained in 

their responsibilities for the system. Copies of all employee standards 

and appraisals will be maintained in the Employment Branch. 

The Career Development Branch conducted a wide variety of training 

sessions. Of special note was the training of 151 supervisors who 

participated in the Management Development Course or Personnel Management 

Course; the 332 GpO supervisors and managers who attended the 16-hour 

Labor-Management Relations update seminar; and the 24 compositors who, 

through typing courses, have qualified for positions as Photocomposition 

Keyboard Operator Trainees in the Electronic Photocomposition Division. 

During the past year the Employee Relations Branch gave special attention 

to employees injured on the job who had been unavailable for duty for one 

year or longer. When it was medically determined that an employee 

probably would not return to full duty, a separation disability action 

was initiated. This past year 30 such cases were processed and resulted 

in five employees returning to duty, six employees retiring on 

disability, 17 employees being separated from the rolls, and two 

employees resigning. 

-18-
ASSISTANT PUBLIC PRINTER (SuPERINTENDENT OF DOCUMENTS) 

The Superintendent of Documents is entrusted by law with supervision of 

the distribution of all public documents which have been printed for 

general use. The Superintendent fulfills this responsibility by offering 

publications for sale to the public, by distributing publications to 

designated depository libraries throughout the Nation, and by compiling 

and publishing comprehensive catalogs and indexes of the Government 

publications which are available to serve public information needs. The 

Superintendent's staff also performs the Government Printing Office's 

legally specified function of addressing, wrapping, mailing, and 

otherwise dispatching publications for the executive agencies. The 

Documents Area is comprised of three major services: the Documents Sales 

Service, the Library and Statutory Distribution Service, and the 

Documents Support Service. 

DOCUMENTS SALES SERVICE 

The Documents Sales Service makes Government publications available for 

purchase by the public, either by mail order, from a warehouse outlet at 

Laurel, Maryland, or through 26 bookstores distributed throughout the 

Nation. The value of publications sold exceeded $50 million in fiscal 

1981. In addition to its general sales program the Sales Service 

maintains special programs for distribution of the Congressional Record 

and the Federal Register and a center at Pueblo, Colorado for the 

distribution of consumer information. During fiscal year 1981, 

subscriptions and direct mail order business accounted for about 75 

percent of total sales volume; about 17 percent of sales were made 

through the bookstore and warehouse outlet system; and the remaining 8 

percent were effected through consignment agents and the Pueblo Center. 

The Sales Service now utilizes modern electronic information retrieval 

systems to control its warehouse inventories, which at year-end were 

valued at almost $17 million, and to research and process inquiries and 

orders. 

During the year, emphasis was placed on publication marketability and 

more effective promotional efforts. The Sales Management Division made 

our reference file of publications more readily available to the public 

by initiating participation in DIALOG, an internationally marketed 

bibliographic data base. Government Printing Office participation gives 

thousands of libraries and information centers direct computer access to 

our publications. A new standing order service was implemented, with 

over 1,000 immediate subscribers. Through this service subscribers 

automatically receive updated editions of such recurring key publications 

as the United States Government Manual, the Economic Report of the 

President, U.S. Industrial Outlook, The Budget in Brief, and Dictionary 

of Occupational Titles. 

During fiscal year 1981, the Retail Distribution Division contributed to 

international cultural exchange by preparing a special book exhibit 

containing more than 18,000 U.S. Government publications for display in 

six different cities in the People's Republic of China. 

-19-
By the end of fiscal year 1981, management's intention to achieve a more 

cost-effective sales program was reflected in slightly reduced staffing 

levels at the Laurel warehouse and a material reduction of inactive 

inventory. A new reporting system was made available to inventory 

managers to allow better screening and identification of slm.r-moving 

stock items. Items which were found to be obsolete or which showed 

minimal sales potential were eliminated. 

Bookstore sales increased to $8.7 million or 12 percent more in current 

unadjusted dollars than in fiscal year 1980. A 40 percent rise in credit 

card sales was reported. A series of audits led to the encouragement of 

improved financial management procedures for the bookstores. Efforts 

were initiated to improve inventory accountability and methods of 

financial reporting. 

LIBRARY AND STATUTORY DISTRIBUTION SERVICE 

The Library and Statutory Distribution Service manages the 

Library Program, the classification and cataloging of U.S. 

publications, the GPO Micropublishing Program, and the 

distribution of Government publications. The work of this 

accomplished through the combined resources of three divisions 

202 permanent employees. 

Depository 

Government 

statutory 

service is 

staffed by 

The Library Division is responsible for the Depository Library Program 

and for the cataloging and indexing of all Government publications. It 

issues a list of Government publications which is updated each month. 

The list provides a descriptive annotation of a publication's contents, 

classifies publications according to subject matter, and lists them by 

item identification numbers so as to facilitate the selection of only 

those publications needed by an individual depository library. The 

present-day cataloging technique is for Division personnel to use 

direct-access keyboards and a cathode ray tube screen for data entry and 

for researching bibliographic records. 

Early in the fiscal year, arrangements were completed for a data base 

interface between GPO, the Congressional Research Service (Library of 

Congress), and the National Technical and Information Service. During 

the year a new cataloging code, the Anglo-American Cataloging Rules, was 

adopted. The Library and Statutory Distribution Service is the first 

organization in the world to begin cataloging under this new code. 

The conversion to microfiche of Congressional Hearings and Committee 

Prints for distribution to Depository Libraries began January 3, 1981, 

with the 1st session of the 97th Congress, and distribution of 

Congressional Bills in microfiche format was begun in the final quarter 

of the fiscal year. 

Superintendent of Documents inspectors for the Depository Library 

Inspection Program visited 173 libraries. Based on standards found in 

Guidelines for the Depository Library System, approximately 99 percent of 

the libraries inspected were found to be in compliance with the law and 

providing satisfactory public service. 

-20-
The Depository Distribution Division is responsible for the physical 

receipt, storage, issuance, and preparation for shipment of all 

publications distributed to the depository libraries in accordance with 

Title 44, U.S. Code. During fiscal year 1981, more than 28 million 

publications were distributed to 1,353 depository libraries. Through the 

year this division holds 3-day orientation conferences for depository 

librarians from all parts of the Nation to acquaint them with the 

Depository Program and to establish a more personal working relationship. 

The Consigned Stock Division is responsible for other kinds of statutory 

distribution outside of the library program. It also manages the receipt 

and mailing of publications for Government agencies on a reimbursable 

basis. 

During fiscal year 1981, the Consigned Stock Division acquired additional 

warehouse space, and it was possible to increase accessibility of stock. 

As a result of improved space management, the time required to get 

publications from the warehouse to a user was reduced from 5 to 10 days 

to 24 hours. 

DOCUMENTS SUPPORT SERVICE 

The Documents Support Service provides the management and work-support 

services necessary for Superintendent of Documents operations. The work 

of this service is performed by three divisions staffed with 168 

permanent employees. 

The Administrative Division is charged with personnel staffing, records 

management, and word processing functions. It deals with certain 

categories of Congressional and specially controlled correspondence. 

This correspondence control function is supported by a minicomputer 

system which can store and retrieve all of the correspondence entered. 

During fiscal year 1981, over 90 percent of nearly 69,000 pieces of 

controlled mail processed received an answer within 10 days. 

The Systems and Programming Division does planning and systems 

development work. Its staff of analysts coordinates operating policies 

and procedures and looks for potential improvements. It prepares the 

budget, schedules inventories, and conducts a quality assurance program. 

During the fiscal year, analysts from the Systems and Programs Division 

designed and implemented significant improvements in the Documents Retail 

Order Processing System. This system generates a packing list for orders 

of nine or more line items and stores detailed sales data for managerial 

accounting purposes. The implementation of improvements included the 

training of all levels of user personnel and the documentation of 

operating procedures. 

-21-
The Operations Branch completed a comprehensive review and evaluation of 

forms usage. Altogether, 156 forms were eliminated and 35 other forms 

were developed or revised. The combining of two depository library forms 

will reduce the number of pieces of paper traveling annually between GPO 

and the depository libraries by 100,000. In like manner, two forms sent 

to Sales Program customers were combined and revised. 

The Receipts and Accounts Division is responsible for incoming customer 

monies. It accounts for cash, prepares billings and refunds, maintains 

accounts receivable and deposit accounts for customers, and maintains 

inventory and financial records for Consigned Agents and the bookstores. 

This division also handles all incoming and outgoing mail for the main 

GPO complex. 

During fiscal year 1981, twelve rapid extraction desks were installed in 

the Mail Processing Branch. The new equipment opens each piece of mail 

and automatically feeds it to the mail analysis desk. Through use of 

this equipment, individual productivity has increased from 800 to 1000 

pieces of mail daily. Five positions were relinquished to justify 

purchase of the equipment. 

-22-
COMPTROLLER GENERAL OF THE UNITED STATES 

WASHINGTON D.C. 20548 

B-204646 December 28, 1981 

To the Public Printer 

U.S. Government Printing Office 

We have examined the consolidated balance sheet of the U.S. 

Government Printing Office as of September 30, 1981, and the related consolidated statements of income and retained earnings and 

changes in financial position for the year then ended. Our examination was made pursuant to the audit authority contained in the 

u.s. Government Printing Office's enabling legislation (44 u.s.c. 

309(c)) and in accordance with generally accepted government auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. 

In our opinion, the financial statements referred to above 

present fairly the financial position of the U.S. Government Printing Office as of September 30, 1981, and the results of its operations and the changes in its financial position for the year then 

ended, in conformity with generally accepted accounting principles 

applied on a consistent basis. We did not audit the comparative 

financial statements for the year ended September 30, 1980, and 

accordingly, we do not express an opinion on them. 

Comptroller General 

of the United States 

AFMD-82-30 

-23-

FINANCIAL STATEMENTS 

-25-

I 

N 

"-.1 

I 

ASSETS 

Current Assets: 

Cash: 

On-hand and in-transit 

Revolving fund 

Appropriations 

Accounts receivable (NOTE 3) 

Inventories (NOTE 4) 

Publications for sale, net 

Paper, materials and supplies 

Total Current Assets 

Property, Plant, and Equipment: (NOTE 5) 

Land and buildings 

Equipment and building appurtenances 

Less: accumulated depreciation 

Total Property, Plant and Equipment 

Total Assets 

$ 

U.S. GOVERNMENT PRINTING OFFICE 

CONSOLIDATED BALANCE SHEET 

AS OF SEPTEMBER 30, 1981 AND 1980 (NOTES 1 and 2) 

(IN THOUSANDS OF DOLLARS) 

1981 

1,099 

22,692 

82' 618 

199,418 

16,858 

19,121 

341' 806 

9,085 

7 9, 930 

89,015 

45,120 

43,895 

Unaudited 

$ 

1980 

1,967 

13,648 

46,181 

213,534 

26,538 

23,377 

325,245 

9,085 

74,846 

83,931 

42,885 

41,046 

LIABILITIES AND INVESTMENT 

Current Liabilities: 

Accounts payable (NOTE 6) 

Advances from customers (NOTE 7) 

Accrued salaries and wages 

Savings bonds and taxes withheld 

Total Current Liabilities 

Other Liabilities: 

Accrued annual leave 

Total Liabilities 

Investment of u.s. Government: 

Paid-in-capital (NOTE 8) 

Unexpended appropriations (Schedule 1) 

Retained earnings 

Total Investment 

$385,701 $366.291 Total Liabilities and Investmen

The accompanying notes are an integral part of these financial statements. 
U.S. GOVERNMENT PRINTING OFFICE 

CONSOLIDATED STATEMENT OF INCOME AND RETAINED EARNINGS 

FISCAL YEARS ENDED SEPTEMBER 30, 1981 and 1980 (NO~ES 1 and 2) 

(IN THOUSANDS OF DOLLARS) 

Revenue 

Printing and binding services for 

government agencies 

Printing and binding services for Congress 

(Schedule 2) 

Services performed by the Superintendent 

of Documents 

Paper sales to Government agencies 

Other revenue 

Expenses 

Labor 

Materials 

Total Revenue 

Purchases of contract printing 

General and administrative expenses 

Loss on sales of publications 

(Schedule 3) 

Total Expenses 

Net Income 

Retained Earnings at beginning of year 

Retained Earnings at end of year 

1981 

$554' 461 

78,597 

30,403 

24,284 

3, 213 

690,958 

104,157 

44,04 7 

426,066 

105,554 

9,674 

689,498 

1,460 

101 '532 

$102,992 

Unaudited 

1980 

$564,586 

95,809 

28,315 

25,189 

1, 692 

715,591 

108,784 

48,743 

449,022 

88,424 

3,209 

698,182 

17,409 

84,123 

$101,532 

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

-28-
U.S. GOVERNMENT PRINTING OFFICE 

CONSOLIDATED STATEMENT OF CHANGES IN FINANCIAL POSITION 

YEARS ENDED SEPTEMBER 30, 1981 AND 1980 (NarES 1 and 2) 

(IN THOUSANDS of DOLLARS) 

Funds Provided: 

Net income 

Add expenses not requiring working capital: 

Depreciation 

Other 

Total funds provided by operations 

Proceeds from sale of fixed assets 

Increase in unexpended appropriations 

Incvease in paid-in-capital 

Increase in accrued annual leave 

Total Funds Provided 

Funds Applied: 

Purchase of fixed assets 

Decrease in accrued annual leave 

Refunds to U.S. Treasury 

Decvease in paid-in-capital 

Total Funds Applied 

Incvease in Funds 

1981 

$ 1,460 

4,410 

545 

6,415 

49 

19,667 

73 

26,204 

7,853 

1, 381 

545 

9, 7 79 

$16,42 5 

CHANGES IN WORKING CAPITAL 

Current Assets: 

Cash: 

On-hand and in-transit 

Revolving fund 

Appropriations 

Accounts receivable 

Publications for sale 

Paper, materials and supplies 

Curvent Liabilities: 

Accounts payable 

Advances from customers 

Accrued salaries and wages 

Savings bonds and taxes withheld 

Increase in Working Capital 

( $ 868) 

9,044 

36,437 

( 14,117) 

( 9,680) 

( 4,256) 

2,108 

( 1, 997) 

( 293) 

47 

$16 .425 

Unaudited 

1980 

$17,409 

3,817 

291 

21,517 

689 

815 

3,312 

26,333 

7,795 

142 

625 

8,562 

$17,771 

$ 889 

6,623 

( 2,646) 

15,97 5 

( 785) 

( 990) 

( 3,302) 

3,32 5 

( 1,318) 

$17,771 

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

-29-
I 

VJ 

0 

I 

Unexpended Appropriations at 

Beginning of Year 

Funds Provided: 

Appropriations 

Reimbursements 

Total Funds Provided 

Funds Applied: 

Amounts transferred to the revolving fund for: 

Printing and Binding(Schedule 2) 

Congressional Record Handling 

Federal Register 

Distributions for other agencies 

Depository library distribution 

Cataloging and indexing 

Funds returned to U.S. Treasury 

Total Funds Applied 

Unexpended Appropriations at End of Year 

U.S. GOVERNMENT PRINTING OFFICE 

STATUS OF APPROPRIATED FUNDS 

FISCAL YEARS ENDED SEPTEMBER 30, 1981 and 1980 (NOTES 1 and 2) 

(IN THOUSANDS OF DOLLARS) 

Superintendent of Site 

Printing and Binding Documents Acquisition 

$ 33,169 $ 9,316 $ 4,640 

98,650 24,000 

7,326 ---

131,819 40,642 4,640 

78, 5 97 -- ---

182 ---

1,323 ---

9,679 ---

18,009 ---

2,557 ---

1,381 --- ---

79,978 31,750 ---

$ 51,841 $ 8,892 $ 4, 640 

The accompanying notes are an integral part of these financial statements. 
U.S. GOVERNMENT PRINTING OFFICE 

TRANSFERS TO REVOLVING FUND FROM 

PRINTING AND BINDING APPROPRIATIONS 

Schedule 2 

FISCAL YEARS ENDED SEPTEMBER 30, 1981 AND 1980 (NOTES 1 AND 2) 

(IN THOUSANDS OF DOLLARS) 

Hearings 

Miscellaneous printing and binding 

Bills, resolutions and amendments 

Miscellaneous publications 

Committee prints 

House and Senate calendars 

Documents 

Supplements to the Code of Federal Regulations 

Committee reports 

Franked envelopes 

Publications for International Exchange 

Document franks 

Automation of Federal Register 

Details to Congress 

Government Manual 

Weekly Compilation of Presidential Documents 

Public Papers of the President 

Congressional Record Daily 

Congressional Record Index 

Congressional Record Bi-Weekly 

Congressional Record Bound 

Total Transfers 

1981 

$20,010 

8,662 

7,025 

5,530 

7,025 

1,901 

1,444 

3,915 

763 

2,080 

127 

5,548 

142 

521 

(43) 

10,760 

434 

(14) 

2,767 

~781597_ 

Unaudited 

1980 

$26,005 

7' 945 

8,206 

6,930 

6,035 

2,321 

2,970 

4 

4,895 

983 

1,206 

112 

129 

5, 327 

104 

869 

615 

13,073 

582 

231 

7,267 

~951809 

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

-31-
Schedule 3 

U.S. GOVERNMENT PRINTING OFFICE 

SUPERINTENDENT OF DOCUMENTS 

LOSS ON SALES OF PUBLICATIONS 

FISCAL YEARS ENDED SEPTEMBER 30, 1981 and 1980 (NOTES 1 AND 2) 

(IN THOUSANDS OF DOLLARS) 

1981 

Revenue 

Sales of publications to the public $ 50,568 

Reimbursements by appropriations 182 

Other revenue 549 

Total Revenue 51' 299 

Expenses 

Cost of publications sold 15,731 

Cost of publications destroyed 10,977 

General and administrative expenses 26' 815 

Postage expense 7,450 

Total Expenses 60,973 

Loss on Sale of Publications ($ 92 6 74) 

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

-32-

Unaudited 

1980 

$47,594 

437 

380 

48,411 

16,461 

3,847 

24,789 

6,523 

51' 620 

<~ 32 20V 
NOTES TO FINANCIAL STATEMENTS 

1. SIGNIFICANT ACCOUNTING POLICIES 

Basis of Accounting - Assets and liabilities and 1ncome and expenses are 

recognized on the accrual basis of accounting. 

Principles of Consolidation - The consolidated financial statements include 

all funds of the Government Printing Of£ice. All inter-fund and interorganizational transactions have been eliminated. The fiscal year 1980 

amounts have been restated to conform to fiscal year 1981 statement 

presentation. 

Revenue Recognition - Printing and binding income is recognized as individual jobs pass through the production process. The practice of 

recognizing income prior to completing the job or billing the ordering 

agency is due to the fact that all printing and binding work is required 

by law to be reimbursed on the basis of services rendered. Therefore, a 

liability is incurred by the ordering agency as the Government Printing 

Office recognizes income. The Superintendent of Documents, which distributes and sells publications to the public, recognizes income when 

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

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

Various inventory valuation methods are used to determine account balances 

for different inventories: Publications for sale are computed using the 

average cost method, Materials and supplies are computed using the moving 

average method, and Paper is computed using the first-in, first-out method. 

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

at cost and includes expenditures which substantially increase the useful 

life of the assets. Routine maintenance and repairs are expensed as 

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

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

3 to 30 years for equipment and building appurtenances. 

2. UNAUDITED COMPARATIVE STATEMENTS 

The comparative financial statements and information presented in the 

footnotes for fiscal year 1980 are unaudited. The General Accounting 

Office is required to audit the Government Printing Office's financial 

statements at least once every three years. The General Accounting 

Office's prior audit covered fiscal year 1978. 

-33-
3. ACCOUNTS RECEIVABLE 

Accounts Receivable as of September 30, 1981, and 1980, are comprised of 

the following: 

Accounts Receivable 

Government 

Unbilled 

Advances to Employees 

Other 

TOTAL 

1981 

$ 25,466,019 

173,517,811 

37,352 

396,731 

$199,41L.__913 

Unaudited 

1980 

$ 33,718,393 

179,048,123 

31,899 

735,646 

$21 h2l'±..t. 061 

Accounts Receivable-Unbil1ed consists primarily of goods that have been 

delivered but not billed. At fiscal year end, printing and binding workin-process is reclassified as Accounts Receivable-Unbilled; amounts 

reclassified for 1981 and 1980 were $19,976,263 and $24,731,206, 

respectively. 

The Government Printing Office does not establish an Allowance for 

Doubtful Accounts because government agencies are required to reimburse 

it for all work performed on their behalf. Other accounts receivable 

result from sales of scrap to bonded contractors. Loss experience does 

not justify the need for an allowance. 

4. INVENTORIES 

Publications for sale inventory is net of an allowance for unsalable 

publications amounting to $3,018,462 and $3,570,934 for fiscal years 1981 

and 1980, respectively. For 1981, paper, materials, and supplies are 

comprised of $12,129,461 for paper, and $6,991,561 for materials and 

supplies. 

The paper inventory valuation method was changed in fiscal year 1981 from 

standard cost to first-in, first-out. The effect of the change is not 

considered material. 

-34-
5. PROPERTY, PLANT, AND EQUIPMENT 

Property, plant, and equipment as of September 30, 1981, is as follows: 

Land 

Buildings 

Plant machinery and equipment 

Building appurtenances 

Office machinery and equipment 

Furniture and fixtures 

Motor vehicles 

TOTAL 

Acquisition 

value 

$ 429,314 

8,655,859 

47,170,410 

28,695,523 

3,274,558 

268,323 

521,165 

$8910151152 

Accumulated Net 

depreciation book value 

$ $ 429,314 

7,879,404 776,455 

25,092,715 22,077,695 

10,796,120 17,899,403 

850,103 2,424,455 

118,530 149' 793 

383,569 137' 596 

$!!.2..1_1~01441 $431 8941_711 

Purchases of property, plant, and equipment for fiscal years 1981 and 1980 

were $7,853,905 and $7,794,250, respectively. Depreciation expense for 

fiscal years 1981 and 1980 was $4,409,954 and $3,816,634, respectively. 

Depreciation expense for equipment and building appurtenances is recovered 

from billings to customer agencies. Buildings and structures have been 

paid for from Congressional appropriations. Accordingly, depreciation is 

not recovered on these items. 

6. ACCOUNTS PAYABLE 

Accounts payable as of September 30, 1981, and 1980 lS comprised of the 

following: 

Accounts Payable 

Commercial Printing 

Other 

TOTAL 

1981 

$64,982,612 

7,636,937 

Unaudited 

1980 

$66,329,630 

8,398,621 

$74J2~51 

Accounts Payable for commercial printing are recorded as of constructive 

delivery date. Other accounts payable are recorded when services are 

rendered or when the goods are received. 

-35-
7. ADVANCES FROM CUSTOMERS 

Advances from customers as of September 30, 1981, and 1980 are comprised of 

the following: 

Advances 

Advance billings to customer 

agencies for printing services 

Customer deposits for publications 

Subscriptions 

Unfilled orders 

TOTAL 

1981 

$ 3,183,325 

6,528,949 

13,880,709 

1,151,610 

$24,744~93 

Unaudited 

1980 

$ 2,880,573 

6,159,760 

12,644,867 

1,061,661 

$2_47461.§.61 

Advances from customers represent amounts which have been received by the 

Government Printing Office but not earned. 

8. PAID-IN-CAPITAL 

Paid-in-Capital as of September 30, 1981, and 1980 was derived from the 

following: 

Paid -in-Capita 1 

Appropriations for improvements to air 

conditioning and electrical system 

Appropriations for working capital 

Beginning net worth of the printing 

and binding and sales of publications operations when the revolving 

fund was established 

Donated equipment 

Book value of contributed buildings 

and land 

TOTAL 

-36-

1981 

$ 12,900,000 

58,000,000 

33,807,127 

1,611,693 

1,205,768 

$107, 52~588 

Unaudited 

1980 

$ 12,900,000 

58,000,000 

33,807,127 

2,054,378 

1,308,419 

$108, 0§.2.1.924