www.fletc.gov i
Federal Law Enforcement Training Center ii 

Federal Law Enforcement Training Center
www.fletc.gov 1

The Federal Law Enforcement Training Center (FLETC) was established by Treasury Order 217 on July 

1, 1970, as a bureau within the Department of the Treasury. Originally located in Washington, DC, the 

FLETC relocated its headquarters and main training center to Glynco, Georgia in 1975. In 1989, the FLETC 

expanded its operations to Artesia, New Mexico with the purchase of a 2,200-acre site that supports the 

Bureau of Indian Affairs and other advanced training needs. In FY 1991, the U.S. Border Patrol established a 

temporary training site in Charleston, South Carolina. The FLETC supported the U.S. Border Patrol operation 

at the temporary training site, which became a permanent training facility under Public Law 108-7 enacted 

by the U.S. Congress in February 2003. In FY 2001, the FLETC added a 247-acre facility in Cheltenham, 

Maryland, principally, for firearms and driver re-qualification training for Federal law enforcement officers in 

the metropolitan DC area. The facility is planned to be fully operational in FY 2004. The FLETC transferred 

to the Department of Homeland Security (DHS) on March 1, 2003. 

The FLETC is an interagency center providing training to over 75 partner organizations and many more 

space-available agencies. The FLETC is currently expanding its facilities to meet the demands for law 

enforcement training - basic, advanced, re-qualification, state/local, and international. 

Overall policies and participation of the FLETC are governed by a Memorandum of Understanding which 

is signed by the agencies participating in training. An Interagency Board of Directors, chaired by the DHS 

Under Secretary for Border and Transportation Security, sets policies on training matters. There are eight 

members of the Board, five voting and three non-voting members.

The voting members are:

• Department of Homeland Security

• Department of Justice

• Department of Interior

• General Services Administration

• Term Representative (currently vacant)

The non-voting members are:

• Office of Management and Budget

• Office of Personnel Management

• U.S. Capitol Police

The Board of Directors meets quarterly. Typically, the meetings alternate between Washington, DC and 

Glynco, Georgia. 
2 Federal Law Enforcement Training Center 

Preserving Our Freedoms, Protecting America...

We Secure Our Homeland.

2 Federal Law Enforcement Training Center
www.fletc.gov 3

Executive Summary

Message from the Director

Message from the Chief Financial Officer

FY 2003 Highlights

Management Discussion and Analysis

Federal Manager’s Financial Integrity Act (FMFIA) Summary

Accountant’s Compilation Report

Financial Statements

Notes to the Financial Statements

Custodial Financial Statements

Supplemental Information

Additional Supplemental Information

Table of Contents

4

5

6

7

13

43

45

47

53

65

69

79

Performance and

Accountability Report

Federal Law Enforcement Training Center

FY 2003

Performance and Accountability Report

www.fletc.gov 3
4 Federal Law Enforcement Training Center 

This is the eighth consecutive annual Performance and Accountability Report (PAR) published by the 

FLETC. 

The report includes messages from the FLETC’s Director and the Chief Financial Officer, FY 2003 Highlights, 

Management Discussion and Analysis, Federal Managers’ Financial Integrity Act Summary, Accountant’s 

Compilation Report, Financial Statements, Notes to the Financial Statements, Custodial Financial Statements, 

and Supplemental Information. The Management Discussion and Analysis section addresses the FLETC’s 

organizational structure, mission, vision, performance goals, and trends. 

A copy of the FLETC’s FY 2003 PAR is available for public review and downloading at the FLETC’s Web Page: 

http://www.fletc.gov/contents/.

Executive Summary

4 Federal Law Enforcement Training Center
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Fiscal Year 2003 was an exceptionally productive year that was culminated by the 

FLETC’s historic transfer from the Department of the Treasury to the Department of 

Homeland Security (DHS) in March 2003. Operationally, over thirty seven thousand 

law enforcement officers and agents completed their training, the highest number 

of students trained in a single fiscal year in the FLETC’s history. This tremendous 

accomplishment clearly signifies the FLETC’s continuing endeavor to meet the 

challenges of law enforcement training, both domestic and international, and to 

support the national efforts of combating terrorism and protecting the U.S. borders 

and interests.

The successful transfer of the FLETC to DHS resulted from the enormous coordination 

and professionalism demonstrated by the FLETC staff. Throughout the transition to 

DHS, the FLETC staff’s resourcefulness was prevalent in expeditiously responding 

to a vast array of data calls and position paper requests, as well as the precise valuation and inventory of resources, 

and the timely conversion of financial records. The FLETC’s unwavering support during the start-up of the DHS 

was further substantiated by the proactive, enthusiastic participation of the FLETC in various functional workgroups 

within the DHS. I commend the FLETC staff for their relentless efforts and tenacity leading to the smooth transition 

of the FLETC to the DHS.

The upbeat FY 2003 training statistics indicate the FLETC’s ability to meet the training needs of the partner 

organizations and other law enforcement agencies, despite being challenged to overcome facility constraints. The 

ongoing collaboration with the partner organizations enhances the FLETC’s ability to optimize law enforcement 

training in a consolidated form. Some of the training initiatives designed to counter the rising threats of terrorism 

are highlighted in this issue of the Performance and Accountability Report. With a highly motivated and dedicated 

staff, the FLETC is steadfastly determined to provide the most cost-effective training to law enforcement officers and 

agents. Our history documents the creativity of the FLETC and partner organizations’ employees to deliver our very 

important mission.

The FLETC will be challenged as the concept of consolidated federal law enforcement training evolves within 

the framework of the DHS. Soon, the driver and firearms training facility in Cheltenham, MD will become fully 

operational and the Charleston, SC training site operation will transition to the FLETC. I am highly confident that 

the FLETC’s cadre of hardworking, talented professionals will continue to persevere and remain resolute in sustaining 

the FLETC’s mission that is so focal in homeland security. 

Message From The Director

www.fletc.gov 5
6 Federal Law Enforcement Training Center 

I am very pleased to present the FLETC Performance and Accountability Report 

(PAR) for Fiscal Year 2003, which is the first issue under my cognizance as the 

Chief Financial Officer (CFO). Indeed, it is with great pleasure to address the 

FY 2003 PAR, especially during a historic era that included the transfer of the 

FLETC to the newly established Department of Homeland Security (DHS) on 

March 1, 2003. 

I am very proud of the notable achievements in financial management in FY 

2003. The FLETC CFO Directorate staff has clearly demonstrated the technical 

competence and “can-do” attitude in successfully closing the financial records 

in the legacy Department of the Treasury accounts and converting them to the 

new DHS appropriations. This massive undertaking in the middle of a fiscal 

year was accomplished transparently with no impact to the FLETC’s training 

mission. The overall smooth transition to DHS was indicative of the foresight, flexibility, dedication, 

persistence, and teamwork of everyone involved. 

The FLETC sustained its superb performance in financial reporting in FY 2003. The requirement for a 

monthly ‘3-Day Close’ was met both under the Treasury and DHS. Similarly, the FLETC met all deadlines for 

the accelerated year-end close. All due dates for financial reporting and the submission of year-end audit 

deliverables were handily met. Additionally, the FLETC fully supported and provided materials for the DHS 

year-end financial audit. The FLETC has established a solid reputation as a frontrunner in financial reporting 

within DHS.

The transfer of the FLETC to DHS is providing us ample opportunities to assess and re-engineer our business 

and financial processes. I look forward to the challenges of supporting the FLETC mission as it evolves 

toward new law enforcement training frontiers. I feel highly confident that the FLETC CFO Directorate staff 

will continue to demonstrate high professionalism, positive attitude, and strong motivation to excel in all 

undertakings.

Message From The Chief Financial Officer

6 Federal Law Enforcement Training Center
www.fletc.gov 7

Highlights

Fiscal Year 2003

U.S. Department of Homeland Security

Federal Law Enforcement Training Center
8 Federal Law Enforcement Training Center 

The FLETC has been in operation since 1970 and has evolved through many changes during its 34 plus 

years of operation. Two of the most notable events in its history were the selection of Glynco, Georgia as 

the headquarters site in 1975 and its transfer to the Department of Homeland Security (DHS) in 2003. The 

original intent of the interagency law enforcement training task force that created the FLETC was to establish 

the FLETC as a provider of consistent, high quality law enforcement training programs in state-of-the-art 

facilities. 

In FY 2003, the FLETC has sustained its vital role in the U.S. efforts of combating terrorism. The following 

selected highlights reflect the most recent accomplishments in support of FLETC’s partner organizations and 

in furtherance of FLETC’s training mission: 

Training Operations

• Customs and Border Protection Integrated (CBPI) Training Program. With the establishment of 

the Customs and Border Protection within DHS, the FLETC merged the former U.S. Customs 

Service (USCS) and Immigration and Naturalization Service (INS) Integrated Training Programs 

and created the new CBPI Training Program. This program will be used to train CBP inspectors 

who formerly worked for the USCS or INS.

• Suicide Bomber Awareness Course. The FLETC continues to make great strides in the development 

of a Suicide Bomber Awareness course for all basic training programs. In support of this initiative, 

extensive liaison has been made with members of the Israeli Security Agency, who hosted a visit 

by FLETC staff in FY 2003.

• Internet Forensics Training Program. The FLETC developed and conducted two pilot programs for 

the Internet Forensics Training Program. The program provides investigators with the skills, tools 

and techniques necessary to investigate intrusions into the U.S. critical infrastructure, including 

secured sensitive data stored in government computer systems.

• Digital Photography. The FLETC transitioned from 35mm to digital photography in the 

Enforcement Techniques Division basic Criminal Investigations Training Program. The digital 

photography enables the investigators to receive instant feedback during the evidence and crime 

scene collection process. This training primes the law enforcement officers with the advancing 

state of technology in digital storage of all evidence, interviews, and investigations.

• Flight Deck Officer Training. The initial Flight Deck Officer Training graduated 49 commercial 

pilots at the Glynco campus. The training program was transferred to the Artesia training facility 

with the first class of commercial pilots graduating in September 2003.

FY 2003 Highlights
www.fletc.gov 9

Number of Students Trained and Student Weeks

FY 1999 - FY 2003

The number of students trained and student-weeks of training have grown tremendously over the past five 

years. The number of students and number of student-weeks have increased by 52% and 91% respectively, 

since FY 1999, with the biggest jump attributed to the post-9/11 training requirements for additional 

Federal law enforcement officers that continued through FY 2003. 
10 Federal Law Enforcement Training Center 

• First Responder Training Program (FRTP) - The National Center for State and Local Law 

Enforcement Training has received an overwhelming demand for the FRTP. The FRTP entails the 

initial response of law enforcement personnel to major incidents that range from criminal acts to 

natural disasters. The FLETC Office of State and Local Training delivered 12 programs to 11 states 

and one U.S. Territory in FY 2003.

• Practical Applications Branch (PAB). The PAB was established in the FLETC Enforcement Operations 

Division to enhance the consistency in the evaluation of the integrated labs and practical exercises 

in the basic training programs. The improved course evaluation and cross-training of the detailed 

instructors at the PAB will improve the overall quality of law enforcement training at the FLETC.

• Legal Examination Website. In an effort to reinforce the students’ classroom retention of important 

legal subjects, the FLETC Legal Division established a website dedicated strictly to practice legal 

examinations. New practice test questions on diverse legal subjects and specific classes of federal law 

enforcement agencies were posted at the website. 

• International Law Enforcement Academy (ILEA). The FLETC completed numerous training 

evolutions in support of the ILEA as follows:

- Conducted the Training Needs Assessment to determine the specialized training requirements 

of five African countries (Djibouti, Ethiopia, Kenya, Seychelles, and Uganda) that will 

participate in ILEA Gaborone training program beginning in FY 2004.

- Coordinated and moderated the Southern African Bankers’ Money Laundering, Corruption, 

and Financial Crimes Symposium jointly sponsored by the ILEA Gaborone and the U.S. 

Agency for International Development.

- Developed a training course dealing with terrorist financing for inclusion in the ILEA 

curriculum in Gaborone, Africa.

• International Programs Division (IPD). The FLETC IPD initiated the development of the Trafficking 

in Persons Training Program that encompasses law enforcement professional investigative and 

prosecutorial training dealing with the global criminal phenomenon of trafficking in persons. Also, 

the IPD conducted the International Banking and Money Laundering Training in Moldova, Botswana, 

and Argentina.

• Distributed Learning Program (DLP). As of September 30, 2003, over 29,000 students registered in 

the FLETC DLP. Enhancements to the FLETC DLP include increased courseware of over 7,000 hours 

of college credits, continuing education units and program specific certifications; input of instructor 

scores (manual grading); virtual classroom integration for synchronous conferences and e-meeting 

technologies; automated e-mail notification of scheduled events; and data interoperability for easy 

access to the e-learning portal. 

FY 2003 Highlights
www.fletc.gov 11

Training Support

• Radio Support Communications. The FLETC Glynco campus upgraded its mission support 

communications from a simplex radio system to a multi-channel trunking system. The trunking 

system enables the students to train hands-on with the latest technology in federal communications. 

It also allows the FLETC to monitor radio usage and to expand the amount of radios and talk groups 

with the capacity to handle over 8,000 calls in a 24 hour period. 

• Facility Construction and Renovation. The FLETC continues to upgrade its facilities through an 

extensive and well-managed construction and renovation program. New facilities completed in 

Artesia, NM include the 47,360 square feet Administrative Building and 20,000 square feet Student 

Cafeteria. The construction of the 22,622 square feet Mock Port of Entry Building and renovation 

of 12 buildings were completed in Glynco, GA. Ongoing building construction and renovations in 

Cheltenham, MD include a 108-point indoor state-of-the-art firearm range complex and a 1.3-mile 

multi-use, topographically varied driver training facility. 

• Hotel-type Student Lodging. The first build-lease 300-room dormitory came on-line in October 

2002, followed by the second dormitory in January 2003. The third dormitory was turned over to 

the FLETC in December 2003. 

• Facility Expansion. The FLETC purchased a 20-acre tract, including a 135,000 square feet building 

adjacent to the Glynco, GA campus.

• Payroll Time and Attendance (T&A). The FLETC successfully migrated to the WebStar T&A module 

of the National Finance Center payroll system. The user-friendly WebStar on-line function and 

accessibility enhance the expeditious input and accuracy of personnel timekeeping data. 

• Purchase Card Interface. The FLETC implemented a purchase card interface with the core financial 

management systems software in support of the DHS centralized purchase card payment program 

performed by the U.S. Coast Guard. The centralized payment program will maximize the rebate 

earnings offered by the purchase card contractor to DHS.

• Information Technology (IT). The FLETC Information Systems Division (ISD) has significantly 

improved the delivery of IT services and support to customers. The ISD relocated to a new Data 

Center and modernized the network services from a legacy Novell environment to a state-of-the-art 

Microsoft environment. The desktop operating system and office automation tools were updated, 

including the replacement of a legacy e-mail system with a Microsoft Exchange system. A new Wide 

Area Network (WAN) was implemented to support the transition from the Treasury Department to 

DHS. The new WAN provides greater security, reliability and enhanced capabilities in support of the 

FLETC’s mission. 
12 Federal Law Enforcement Training Center 

Training Conducted – FY 2003

 

*ARSP = Average Resident Student Population

The FLETC used 180,859 student-weeks to train 37,693 students in FY 2003, an increase of 20,182 

student-weeks or 13% from FY 2002 levels. Of the total student-weeks, 86% and 12% were attributed 

to the basic and advanced training programs, respectively. 

FY 2003 Highlights
www.fletc.gov 13

U.S. Department of Homeland Security

Federal Law Enforcement Training Center

Management Discussion

and Analysis

Fiscal Year 2003

www.fletc.gov 13
14 Federal Law Enforcement Training Center 

Introduction

The FLETC is an interagency organization 

that provides law enforcement training to 

the majority of Federal law enforcement 

officers. The FLETC also trains State, local, 

private sector security, and international 

law enforcement officers. The number 

of agencies attending training and the 

number of students trained and studentweeks delivered have steadily increased 

over the FLETC’s 34-year history. 

Prior to the FLETC’s establishment in 

1970, the quality of training received 

by Federal law enforcement officers 

varied greatly among federal agencies. 

Standardized training was an unexplored concept, and inadequate facilities and redundancy were prevalent as 

each agency independently trained its own officers. Studies conducted in the late 1960s revealed an urgent 

need for high-quality, cost-effective training by a cadre of professional instructors using modern training 

facilities and standardized course content. The U.S. Congress responded by authorizing funds for planning and 

constructing the Consolidated Federal Law Enforcement Training Center (CFLETC), later named the FLETC. 

After beginning operations in Washington, DC, the FLETC headquarters was relocated to Glynco, Georgia in 

1975. Located on the southeast Georgia coast, the Glynco training center has classroom buildings, dining and 

residence halls, and state-of-the-art facilities for firearms, physical, driver, marine, and computer-based training 

activities. A similar, but smaller training center is located in Artesia, New Mexico. Artesia, which opened in 

late 1989, accommodates training principally for the Bureau of Indian Affairs and other law enforcement 

personnel located in the western United States. In FY 1991, a temporary training center was established by 

the U.S. Border Patrol in Charleston, South Carolina to accommodate training for the U.S. Border Patrol. In 

May 2001, the former Naval Communications Detachment facility in Cheltenham, Maryland, was transferred 

to the FLETC for conversion into a firearms and vehicle training facility that will be used principally for inservice and re-qualification for Federal law enforcement officers and agents in the metropolitan Washington, 

DC area. In February 2003, Public Law 108-7 established Charleston as a permanent training facility to be 

operated under the direction of the FLETC.

Originally, only a handful of agencies trained at the FLETC. Today’s FLETC primarily serves as an interagency law 

enforcement training organization for more than 75 Federal agencies. A majority of the partner organizations 

have transferred portions or all of their law enforcement training operations to one of the FLETC’s residential 

sites. These training offices and academies coordinate the training activities of their personnel and conduct 

advanced and agency-specific training programs. Additionally, other Federal, State and local organizations, 

along with international law enforcement officials, train at the FLETC on a space-available basis. The growth 

Management Discussion and Analysis

Federal Law Enforcement Training Center, Glynco, Georgia
www.fletc.gov 15

in the number of agencies that train at the FLETC clearly substantiates the success and resiliency of the 

consolidated training concept, as well as the quality and cost effectiveness of the training provided.

Major instructional areas include firearms, driver training, physical techniques, legal, security specialties, 

enforcement techniques, enforcement operations, financial fraud, and behavioral science. The major 

portion of the Center’s training activity is devoted to basic programs for criminal investigators and 

uniformed police officers who have the authority to carry firearms and make arrests. The basic programs 

consist of classroom instruction and hands-on practical exercises. Students must apply their classroom 

knowledge during exercises that simulate typical situations encountered on the job. To add realism, these 

exercises often involve contract role players who act as victims, witnesses or suspects. 

At the FLETC, students learn not only the responsibilities of a law enforcement officer, but through 

interaction with students from many other agencies, they also become acquainted with the missions and 

duties of their colleagues. This interaction provides the foundation for a more cooperative Federal law 

enforcement effort. 

The instructor pool at the FLETC consists of permanent FLETC employees and Federal officers and 

investigators on short-term assignment from their parent organizations. This mix of permanent and 

detailed instructors provides a balance of experience and fresh insight from the field. 

Organization

The FLETC reports to the Border and Transportation Security Directorate within the DHS and is headed by a 

Director and a Deputy Director. Organizationally, the FLETC is divided into five directorates led by Assistant 

Directors, four who report to the FLETC Deputy Director and the Chief Financial Officer (CFO) who 

reports to the Senior Associate Director for Washington Operations. The following describes the elements 

in the Table of Organization:

Office of the Director: The Office of the Director administers the activities of the FLETC and is responsible 

for accomplishing its mission. The Director provides overall direction for the operation of the FLETC’s 

programs within the objective of ensuring effective, efficient and economical administration. The Director 

develops, manages and directs the FLETC’s programs. Also, the Director serves as the Executive Secretary of 

the Federal Law Enforcement Training Accreditation (FLETA) Board. Staffs attached to this office include 

the Office of the Deputy Director, Senior Associate Director for Washington Operations, Equal Employment 

Opportunity, Legal Counsel, Public Affairs, and the Office of Compliance. These personnel assist the 

Director in accomplishing the mission of the FLETC by providing coordination, public affairs, and other 

activities. The Office of Compliance provides managerial oversight to the Environmental and Safety and 

Internal Inspections Divisions.

Senior Associate Director for Washington Operations: This Associate Director, serving as the Director’s 

surrogate in Washington, DC, provides legislative support, DHS and OMB coordination and liaison with our 

partner organizations and the FLETA Board. The CFO Directorate and the Cheltenham Site Director report to 

the Senior Associate Director for Washington Operations. 
16 Federal Law Enforcement Training Center 

U.S. Department of Homeland Security

Federal Law Enforcement Training Center

Table of Organization

Management Discussion and Analysis

Director

(SES)

Environmental and

Safety Division

Office of Compliance

Inspections

Division

Legal

Counsel

EEO

Division

Deputy Director

(SES)

Assistant Director

Administration (SES)

Assistant Director

Chief Information Officer

Critical Incident & Stress

Stress Management Division

Deputy

Assistant Director

Assets Management

Deputy

Assistant Director

Human Capital

Information

Systems Division

Distributed

Learning

Training

Facilities Tech Support

Management Div.

Procurement

Division

Property

Management Div.

Human Resources 

Division

Behavioral Science

Division

Enforcement

Operations Division

Financial Fraud

Institute

FLETC Management

Institute

Physical Techniques

Division

16 Federal Law Enforcement Training Center
www.fletc.gov 17

Senior Associate Director

Washington Operations (SES)

FLETA

Office of Accreditation

Public

Affairs

Assistant Director

Chief Financial Officer

Budget Division

Finance Division

Strategic Planning and

Analysis Division Special Investigations and

Security Division

Assistant Director

Training (SES)

Assistant Director

Field Training (SES)

Deputy Assistant

Director Training

Operations (SES)

Driver and Marine

Division

Enforcement

Techniques Division

Firearms Division

Security Specialties

Division

Legal Division

Deputy Assistant Director 

Training Management

Deputy Assistant Director 

Training Support

Training

Management

& Coordination

Division

Media Support

Division

Research &

Evaluation Div.

Student Services

Division

Artesia, NM

Charleston, SC

Cheltenham, MD

Office of

International 

Training

ILEA Gaborone,

Botswana

ILEA San Jose,

Costa Rica

National Center

for State and Local

Law Enforcement

Training

www.fletc.gov 17
18 Federal Law Enforcement Training Center 

• Chief Financial Officer Directorate: The CFO plans and directs the activities related to the FLETC’s 

budget, financial systems and strategic plans. This office administers the integration of planning and 

performance measurement activities with budget formulation and execution. This office ensures 

the integrity of financial records and performs periodic reporting of financial activities. The three 

subordinate divisions in the CFO Directorate are:

Budget Division: This division prepares the FLETC budget submissions for DHS, OMB, and 

Congressional levels and executes the fiscal year appropriation for the bureau.

Finance Division: This division directs the financial management system including all accounting 

and reporting of financial activities. This division administers the core financial management 

software and provides accounting services involving accounts payable, accounts receivable, payroll, 

and travel. 

 

Strategic Planning and Analysis Division: This division develops the FLETC Strategic Plan. 

This division researches, develops, recommends, documents policies and procedures, conducts 

management analysis, and reports performance goals.

• Cheltenham Site Director: This office directs the site operation and coordinates the ongoing 

construction and renovation of the Cheltenham, MD facility.

 

Office of the Deputy Director: The Deputy Director assists the Director and acts, in his/her behalf during 

absence, in administering the activities of the FLETC. The Deputy Director provides the day-to-day overall 

direction of the four subordinate directorates for the operation of the FLETC’s programs. Staffs attached to 

this office include the Special Investigations and Security Division. 

Training Directorate: Consisting of three major subordinate offices, the Offices of Training Operations, 

Training Management, and Training Support, this office administers all law enforcement training activities 

at the FLETC headquarters. 

• Office of Training Operations: This office directs faculty and staff and manages programs in support 

of basic, advanced and specialized law enforcement training. There are ten faculty elements within the 

Office of Training Operations.

- Behavioral Science Division: This division plans, develops, and presents formal training courses and 

practical exercise applications related to the area of interpersonal relations including interviewing, 

handling crisis situations, professional ethics, conduct, sexual harassment, cultural sensitivity, and oral 

and written communications.

- Driver and Marine Division: This division plans, develops, and presents formal training courses and 

practical exercise applications related to the specialized nature and use of vehicles and vessels, including 

search techniques and operational procedures in a law enforcement environment. This division is also 

responsible for the special use equipment and facilities assigned to these specific training areas.

Management Discussion and Analysis

-

-

-
www.fletc.gov 19

- Enforcement Operations Division: This division plans, develops, and presents formal training 

courses and practical exercise applications related to various law enforcement operational 

procedures ranging from undercover and surveillance activities to the execution of search 

warrants. This division also provides the overall coordination for practical exercises.

- Enforcement Techniques Division: This division plans, develops, and presents formal training 

courses and practical exercise applications related to various criminalistic skills and knowledge 

including laboratory and crime scene activities.

- Financial Fraud Institute: This division plans, develops, and presents formal training courses 

and practical exercise applications related to the investigation of white collar crime violations, 

computer fraud, and microcomputer applications in law enforcement. This division is also 

responsible for the special use equipment and facilities assigned to this specific training area.

- Firearms Division: This division plans, develops, and presents formal training courses and 

practical exercise applications related to the specialized and technical nature of law enforcement 

armament and weaponry. This division is also responsible for the special use equipment and 

facilities assigned, including the armory, which provides FLETC-wide armament and weaponry 

security, repair, and maintenance services.

- FLETC Management Institute: This division plans, develops, and presents formal training 

courses and practical exercise applications related to managing and supervising law enforcement 

operations.

- Legal Division: This division plans, develops, and presents formal training courses and practical 

exercise applications related to the U.S. Constitution, applicable case law, statutory provisions, 

criminal law and evidence procedures.

- Physical Techniques Division: This division plans, develops, and presents formal training 

courses and practical exercise applications related to trauma management and cardiopulmonary 

resuscitation, self defense, arrest techniques, physical fitness, safety and water survival. This 

division is also responsible for special use equipment and facilities assigned to the specific training 

area.

- Security Specialties Division: This division plans, develops, and presents formal training courses 

and practical exercise applications related to anti-terrorism, counter-terrorism, and physical 

security.

• Office of Training Management: This office provides oversight to the Training Management and 

Coordination Division in providing logistical and administrative assistance to the Office of Training, 

including: coordinating advanced training activities and support; serving as the repository for lesson 

plans, syllabi, class reports, and student performance records; developing optimal scheduling plans to 
20 Federal Law Enforcement Training Center 

meet training requirements; and developing both long and short range plans for training operations, 

including scheduling of training activities and facilities. Under this office, the Accreditation Office 

coordinates activities related to the accreditation of the FLETC training programs. 

• Office of Training Support: This office provides services and materials that most directly relate to the 

training mission. It consists of the following three divisions:

- Media Support Division: This division provides a full range of media and graphic arts services 

for all basic and advanced training activities including visual/media production, library 

services, and printing/reproduction.

- Research and Evaluation Division: This division provides institutional research, consultation 

services, student evaluation and testing, and program validation studies.

- Student Services Division: This division provides physical therapy, student recreation, and 

contractual support for health services, lodging, meals, student records maintenance, and other 

contractual services.

Field Training Directorate: This office provides oversight of the non-federal and non-headquarters 

functions, including state, local and international law enforcement training activities and management 

of the FLETC’s training sites in New Mexico and Maryland, and support for the temporary Border Patrol 

training facility in South Carolina. 

- Office of Artesia Operations: This office administers and ensures the delivery of law enforcement 

training programs at our training center in Artesia, New Mexico. In addition to conducting 

training, this office manages all logistical and support activities for Artesia, including various 

contractual services providing lodging, food, maintenance and other support services.

- Office of State and Local Training: This office presents specialized program offerings that 

enhance networking and cooperation between Federal, State, and local law enforcement agencies. 

These programs vary in length from three days to four weeks and have an average class size of 

25 students. Additionally, technical assistance is provided to State and local law enforcement 

agencies’ training initiatives. 

- International Training Division: This division plans, develops, and presents formal training 

courses, and practical exercise applications related to international law enforcement training. 

- International Law Enforcement Academy (ILEA) Gaborone, Botswana, Africa: This division 

provides management direction for the Botswana ILEA. 

- International Law Enforcement Academy (ILEA) San Jose, Costa Rica: This division provides 

management direction for San Jose, Costa Rica. 

Management Discussion and Analysis
www.fletc.gov 21

- Office of Charleston Operations: This office provides support for the temporary U.S. Border 

Patrol training facility.

Administration Directorate: This office plans, directs and coordinates the FLETC’s administrative 

programs and objectives. It formulates policies and courses of action for programs, which include 

staffing requirements, administrative services, human resources, procurement, property management, and 

facilities management. The Office of Administration is divided into two major offices, Assets Management 

and Human Capital. 

• Office of Assets Management: This office integrates within a unified command three divisions in 

the total asset acquisition, management, and disposal life cycle. The office is responsible for the total 

life impact of costs and risk exposures associated with the reliability, availability, maintainability, 

performance, longevity, and regulatory compliance of the FLETC’s physical assets. 

- Facilities Management Division: This division develops and administers the facilities 

management program, including maintenance, alterations, emergency service, repairs and 

preventive maintenance for all buildings, grounds and equipment. It also coordinates all 

in-house, GSA or contract construction/alteration operations, and provides professional 

engineering consulting services and assistance.

- Procurement Division: This division develops and administers the procurement and 

contracting program at the FLETC.

- Property Management Division: This division plans and directs the overall property 

management program including real property and non-expendable personal property at the 

FLETC.

• Office of Human Capital: This office oversees the Human Resources Division and is responsible 

for carrying out the objectives of the human capital management strategy, assessing workforce 

characteristics and future needs, and aligning human resource policies and programs with FLETC’s 

mission, strategic goals, and performance outcomes. 

- Human Resources Division: This Division develops and administers the personnel policies and 

programs at the FLETC and also conducts workforce and organizational assessments, workforce 

structuring and planning, studies and analysis, external marketing and diversity programs, and 

employee development programs. 

Chief Information Officer Directorate: This office supports FLETC’s initiative for expanding electronic 

government, coordinates the overall information technology (IT) planning function, facilitates better 

coordination of IT expenditures and activities, and ensures the compatibility of IT equipment and service 

acquisitions. 

- Information Systems Division: This division plans, organizes and coordinates computer, 

telecommunication, and electronics information management systems to better employ 

technology throughout the FLETC. 
22 Federal Law Enforcement Training Center 

Mission

The mission of the FLETC is to serve as the Federal government’s leader for career-long law enforcement 

training. The FLETC prepares law enforcement professionals to fulfill their responsibilities safely and 

proficiently ensuring that training is accomplished in the most cost-effective manner.

Vision For The Future

The vision of the FLETC is to be the government’s foremost law enforcement training organization.

FLETC Values

Performance Goals And Results

In order to be effective, training must be closely linked to law enforcement challenges, issues, and needs. 

As law enforcement needs and techniques evolve, training must change to keep pace. Law enforcement, 

as an integral part of society, is not immune from the effects of accelerating and multi-faceted change that 

has become the hallmark of turn-of-the-century America. This change involves the nature of crime itself, 

methods available to law enforcement, and expectations of society and the political world.

Terrorism became a reality in the United States on September 11, 2001. Law enforcement today is faced 

with violent extremists from a variety of foreign and domestic groups ranging from racial supremacists, to 

fringe religious zealots, to environmental extremists. Many of these groups utilize Internet technology to 

spread their message and recruit members, as well as to gain access to information that facilitates violent 

acts. The willingness of a wide variety of groups to use violence to further their cause has been amply 

demonstrated and constitutes a major law enforcement issue. Increasing awareness of and sophisticated 

use of computer technology has created an entirely new law enforcement arena. The dramatic growth of 

the Internet has spawned a revolution in technology-related crime. Financial frauds of all descriptions, 

money laundering, trafficking in pornography and child molestation are only a few of the types of crimes 

facilitated by Internet communication. The globalization of the economy and of information has made it 

Respect Teamwork

 - Unity

Integrity - Partnerships

 - Collaboration

 Service - Communication

 - Innovation

 - Customer Focus Leadership

 - Flexibility - Tradition

 - Dedication - Cutting Edge

 - Professionalism

Management Discussion and Analysis
www.fletc.gov 23

possible to commit crimes against American interests without ever setting foot in the United States. Federal 

law enforcement today must have an awareness and understanding of the issues involved when dealing with 

international criminal activity.

The nature of organized crime is also changing. Foreign organized crime has established operations in 

major U.S. cities. Other organized groups have also emerged, including juvenile gangs, motorcycle gangs, 

white supremacist and anti-government factions. These groups present serious law enforcement challenges 

including language barriers, difficulty in penetrating their structure, their propensity for violence, and their 

ability to coordinate their activities over large geographic areas.

New technology benefits law enforcement as well as presents new challenges. Law enforcement agencies 

are able to quickly obtain large amounts of information from public sources via the Internet and from 

increasingly sophisticated databases maintained by various government agencies. Rapid identification 

of individuals, the ability to conduct discrete surveillance and the ability to manage large amounts of 

evidentiary material with computer assistance are only a few of the aids to law enforcement made possible 

by modern technology. Future changes will likely include increased use by law enforcement personnel of 

non-lethal weapons, enhanced requirements for collection and analysis of digital evidence, and improved 

crisis management techniques. At the same time, these advances create certain challenges. Law enforcement 

agencies must integrate these new methods into their processes, develop appropriate policies for their use, 

and ensure that staff is adequately trained.

Faced with real problems affecting the very fabric of society, the United States is relying increasingly on 

law enforcement solutions. For example, the dramatic increase in the number of law enforcement officers 

mandated by Congress, the enhanced funding for the “war on drugs,” and significantly increased spending 

for counter-terrorist activities exemplify the expectation on the part of policy makers that law enforcement 

officers are increasingly being called on to act as “problem solvers,” taking on roles quite different from 

those associated with traditional enforcement.

While being called on to address a widening array of social problems, law enforcement agencies are also 

being held to heightened levels of scrutiny and accountability. Today, an officer must ensure that his or her 

actions pass not only the test of legality, but they must also pass the more subjective tests of appropriateness 

and propriety. The citizenry expects law enforcement personnel to act professionally and react quickly to 

complaints and lawsuits when this expectation is violated.

Given the changes cited above and the central role in ensuring that law enforcement personnel are trained 

to address them, the FLETC’s challenge is to develop strategic priorities that position the Center to adjust 

operations without disruption or diminishing effectiveness. To accomplish its mission, the FLETC has 

identified and will address the issues discussed below.

Mission Clarity

While the stated mission appears clear and straightforward, there has been some confusion and disagreement 

over the FLETC’s exact role in the law enforcement arena as well as the kind of training organization the 
24 Federal Law Enforcement Training Center 

FLETC should aspire to be. It is clear there is a mandate to provide “Federal basic law enforcement training” 

and oversee facilities used by partner organizations to conduct their training.

However, there are considerably different perspectives and opinions regarding the FLETC’s role in providing 

advanced Federal, State and local, and international training and conducting serious, focused, results-oriented 

law enforcement training research. The strategic planning process has given the FLETC a forum for discussing 

these issues and resulted in a broader and more comprehensive view of the Center’s leadership and training 

role across all venues. While the FLETC is fully committed to fulfilling the requirement to provide basic 

Federal law enforcement training, the Center must also meet the advanced training needs of the constituent 

organizations.

Physical Capacity to Meet Training Demands

Over the years, the FLETC has had difficulty accommodating the demand for basic training, particularly for 

the U.S. Border Patrol, the largest partner organization in terms of student-weeks trained, which experienced 

a sudden and dramatic increase in the number of newly hired recruits who needed to attend basic training. 

This trend is expected to continue with the ongoing effect of the September 11, 2001 terrorist attack and 

greater emphasis on securing the U.S. borders. In addition, the need for in-service and advanced training will 

continue to grow as well because many basic students who graduate will return later for advanced training to 

update skills, knowledge, and techniques. Clearly, the FLETC will have to seek creative and flexible means to 

better predict and meet the capacity demands of all the partner organizations.

Quality of Instruction

Since its inception, the FLETC has been committed to its students and uncompromising to instructional quality. 

The FLETC is fortunate to have a cadre of dedicated instructors who foster innovation and are willing to go 

“beyond the call of duty” to provide quality training. In addition, feedback from students and their supervisors 

indicates that the partner organizations are generally very satisfied with the quality of the training. However, 

as discussed earlier, the law enforcement arena is faced with a more complex and hostile environment. The 

FLETC must be able to anticipate and respond to these needs by adopting new instructional technologies, 

improving instructor training, and ensuring that instructors have sufficient recent field experience.

Partnerships with Law Enforcement Organizations

Establishing cooperative partnerships with the partner organizations and other State, local, and international 

law enforcement organizations is a key underlying principle of the strategy to improve the quality, relevance, 

and timeliness of the FLETC’s training. Currently, the FLETC has excellent relationships with the partner 

organizations, but has recently initiated efforts to further improve communications with all its customers. 

Building on this base, the FLETC will continue to expand efforts to better anticipate, understand, and respond 

to customer’s needs. The FLETC will need to work with partner organizations to develop innovative viable 

solutions to problems as they arise.

Management Discussion and Analysis
www.fletc.gov 25

The partner organizations identify the training criteria for their respective students in a jointly sponsored 

Curriculum Review Conference (CRC). Also, the partner organizations contribute to the training experience 

by providing members of their own agency staffs on a temporary basis to augment the FLETC instructional 

cadre. In addition, the partner organizations collaborate with the FLETC to share resources such as office 

space. Regularly scheduled meetings between the partner organizations and the FLETC Director and senior 

management provide a discussion forum for many issues of mutual interest. The partner organizations 

work closely with the FLETC to highlight opportunities for improvement or to resolve items of concern on 

a continuing basis. 

Program Evaluation

The FLETC uses architecture of linked Performance Evaluations. Training is evaluated during CRCs and 

Curriculum Development Conferences (CDCs) wherein reviews are conducted course by course and program 

by program. The continuous review, evaluation, and validation are accomplished through a professional team 

within the FLETC Research and Evaluation Division (RED). The results are published as documents that FLETC 

management uses to derive training improvement and formulate training doctrine. Program evaluations are 

a basis for decision making and a way of conducting business as a professional training institution. The 

FLETC continually collaborates with partner organizations to assess, validate, and improve each program, as 

described above. Programs are constantly evolving and being refined in response to emerging issues such 

as changes in applicable laws, mission emphasis, the partner organizations’ requirements, etc. As needed, 

formal CRCs or CDCs are conducted with the key program participants, and programs are further updated 

and/or changed to ensure that they continue to meet the law enforcement training requirements. 

Survey Instruments

Given the structure and function of the FLETC, survey instruments are prepared and developed based upon 

the Modified Likert Scale, using contemporary survey methodology with anecdotal comments captured 

for specificity and clarity. Performance measures, such as Employee Satisfaction, will be assessed through 

survey instruments prepared, developed and evaluated by the RED. The FLETC will work with the partner 

organizations to develop a survey that is in concert with key business lines.

Strategic Direction

The FLETC continuously assesses, innovates, and more clearly focuses its strategic approach to the mission. 

The FLETC is keenly aware of the serious nature of the challenges faced by law enforcement officers and 

commits to ensuring that the best training possible is provided. Key aspects of the strategy will focus on 

three business lines:

• Providing Comprehensive Training to Law Enforcement Officers That Fully Supports the Mission of All 

Partner Organizations--adopting a more holistic view of training that goes beyond the development 

of static skills and requires the student to make decisions and perform under stress. The FLETC must 
26 Federal Law Enforcement Training Center 

also provide career-long training that is responsive to the diverse and evolving needs of the law 

enforcement community;

• Advancing Training Effectiveness Through Dramatic Improvements in Training Development--

establishing meaningful partnerships with the partner organizations in order to anticipate and 

respond to their training needs and to ensure that course content is current and is taught using the 

most innovative teaching approaches and delivery methods; and

• Working Closely with All the Partner Organizations to Evaluate and Adjust Training Scheduling and 

Availability--ensuring that partner organizations have access to appropriate training and that their 

needs are met on a timely basis.

To fulfill its mission, the FLETC has developed a Strategic Plan that includes goals/objectives. These goals/

objectives, along with key trends, accomplishments and results follow.

FLETC Objective: Enhance Basic, Advanced, and In-Service Training Programs to Meet Changing Needs and Increasing 

Demands.

Key Trends

In FY 2003, the FLETC trained a total of 58,420 students, an 83% increase from FY 2002 levels. This 

included meeting all basic training for 17,646 law enforcement officers from partner organizations. Of the 

total students trained in FY 2003, 37,052 students received advanced training. Also, 3,673 State and local 

and 49 international law enforcement officers were trained.

Number of Students Trained

CATEGORY FY 1999 FY 2000 FY 2001 FY 2002 FY 2003

Basic 9,005 8,635 10,735 19,881 17,646

Advanced 11,708 10,985 11,525 8,975 16,325

State/Local 3,860 3,383 3,151 3,066 3,673

International 595 323 278 170 49

Total 25,168 23,326 25,689 32,092 37,693

Management Discussion and Analysis
www.fletc.gov 27

Federal Law Enforcement Training Center (FLETC)

Budget Summary

Summary of FY 2003 Performance Measures

Federal Law Enforcement Training Center

Cheltenham, Maryland

Fiscal Year 1999 2000 2001 2002 2003

Budget ($ millions) 110 113 153 171 172

FTE 529 568 581 748 878

Plan Actual

Objectives: (1) Enhance the basic, advanced, and in-service training

programs to meet changing needs and increasing demands

and (2) develop and operate state-of-the-art facilities and

systems responsive to interagency training needs

Percentage of satisfaction on the Student Quality of Training survey 90.0 99.1

Percentage of satisfaction on the Partner Organization survey 85.0 97.5

Percentage of satisfaction on the Student Quality of Services survey 90.0 99.4

Cost of a student-week of training ($) 927 86�

Percentage of satisfaction on the Employees Satisfaction survey 70.0 82.0

FY 2003
28 Federal Law Enforcement Training Center 

Homeland Security Programs

The mission of the FLETC 

is to serve as the Federal 

government’s leader for 

career-long law enforcement 

training. The FLETC prepares 

law enforcement professionals 

to fulfill their responsibilities 

safely and proficiently. The 

FLETC accomplishes its mission 

by utilizing law enforcement 

and training experts; providing 

facilities, support services, and 

technical assistance; conducting 

law enforcement research and 

development; and sharing law 

enforcement technology. 

Continuous review and revision of training programs helps to ensure that law enforcement officers receive 

training and to keep pace with the changing criminal and law enforcement environment. The FLETC also 

ensures that training is provided cost-effectively by taking advantage of economies of scale available only 

from a consolidated law enforcement training organization.

To accomplish its mission, the FLETC must balance the competing needs and demands of its partner 

organizations. The FLETC must also be flexible enough to respond to changes resulting from budget 

decisions, fluctuations in training demands, and variations in recruitment within the partner organizations.

FY 2003 Accomplishments and Results

Following is a report on the performance targets in the FY 2003 Performance Plan related to this objective:

Federal Law Enforcement Training Center Performance Goals:

- Achieve 90% on Student Quality of Training Survey.

- Achieve 85% on Partner Organization Satisfaction Survey.

- Keep cost per student-week of training to $927.

Management Discussion and Analysis

Firearms Training

Federal Law Enforcement Training Center, Artesia, New Mexico
www.fletc.gov 29

FY1999

Actual

FY 2000 

Actual

FY 2001 

Actual

FY 2002 

Actual

FY 2003 

Actual

Achieve 90% Rating on Student 

Quality of Training Survey 

99.7% 98.6% 99.9% 99.3% 99.1% 

Explanation of Measure: Training program students are surveyed to obtain their 

 views on the overall quality of training received. The scale is 0-100%. 

 Explanation of Shortfall: (If applicable) N/A 

99.7 98.6 99.9 99.3 99.1

0

20

40

60

80

100

Percent

FY 19 99 FY 20 00 FY 20 01 FY 2 00 2 FY 2 00 3

Actual Actual Actual Actual Actual

QUALITY OF TRAINING SURVEY

FY 1999 

Actual

FY 2000 

Actual

FY 2001 

Actual

FY 2002 

Actual

FY 2003 

Actual

Achieve 85% Rating on

Partner Organization Satisfaction 

Survey

- - 97.5% 97.5% 97.5% 

Explanation of Measure: Partner Organizations responses to two specific qualitative 

 statements on A productive, proactive partnership exists between the FLETC and my 

 agency and the FLETC is a true partner in providing solutions to law enforcement 

 problems. The scale is 0-100%. 

 Explanation of Shortfall: (If applicable) N/A 

99.7 98.6 99.9 99.3 99.1

0

20

40

60

80

100

Percent

FY 1999

Actual

FY 2000

Actual

FY 2001

Actual

FY 2002

Actual

FY 2003

Actual

Quality of Training Survey
30 Federal Law Enforcement Training Center 

FY 1999 

Actual

FY 2000 

Actual

FY 2001 

Actual

FY 2002 

Actual

FY 2003 

Keep Cost per Student-Week Actual

of Training to $927 

- - - $803 $86�

Explanation of Measure: The cost is calculated by taking the total net cost of 

operation divided by the number of student-weeks. 

 Explanation of Shortfall: (If applicable) N/A 

FLETC Objective: Develop and Operate State-of-the-Art Facilities and Systems 

 Responsive to Interagency Training Needs.

Key Trends

The FLETC has a Master Construction Plan that will provide the facilities required to increase the student 

throughput to accommodate this training workload and the projected workload of the over 75 partner 

organizations. The FLETC is taking a leadership role in seeking creative solutions to expand access and 

availability. New ideas for distributed learning are continuously explored. Construction is continuing on 

facilities that will provide a training environment that is compatible with the actual working environment of 

law enforcement officers and that are equipped with the latest technology. 

The FLETC continues to provide leadership and direction in the development of an accreditation process that 

would lead to the establishment of professional standards for accrediting Federal law enforcement training 

organizations. 

Homeland Security Programs

The FLETC began training students in 1970 with the mission of providing high quality law enforcement 

training programs in state-of-the-art facilities. In recent years, the FLETC has garnered a reputation in the 

law enforcement community as the center of excellence in law enforcement training. 

One of the FLETC’s strategic goals is to significantly expand the access to and availability of quality law 

enforcement training. One objective toward achieving this goal is to provide sufficient capacity to meet 

the training requirements of the partner organizations. In addition, the FLETC strives to meet the training 

needs of law enforcement organizations that would otherwise be unable to use the FLETC because of 

capacity constraints or cost considerations and to establish professional standards for accrediting Federal law 

enforcement training organizations. Further, the FLETC’s goal is to effectively organize, develop, and lead its 

Management Discussion and Analysis
www.fletc.gov 31

personnel in support of the Center’s mission and to continually work toward strengthening its partnership 

among the partner agencies. The FLETC also carries out research in the various aspects of law enforcement 

training.

The voluntary affiliation of over 75 partner organizations requires that the FLETC continually balance 

competing needs and demands among these organizations. The FLETC must also be flexible enough to 

respond to changes resulting from shifting priorities, budget decisions, fluctuations in training demands, 

and variations in recruitment within the partner organizations.

In order to ensure that the FLETC facilities are state-of-the-art and meet the needs of its customers, the 

FLETC conducts a Student Quality of Services Survey. This survey assesses the quality of the facilities and 

services that the FLETC provides to the students attending training, such as classrooms, dormitories, and 

dining facilities. It assists the FLETC in the continuing review and evaluation of these facilities and services. 

In addition to surveying its students, the FLETC continually reviews and revises the Facilities Master Plan to 

ensure the plan meets and is responsive to training requirements. The review takes into consideration the 

needs of the customers and the FLETC.

FY 2003 Accomplishments and Results

As part of the Master Plan process, the FLETC continued to construct new facilities in FY 2003, as well as to 

renovate and upgrade existing infrastructure. 

At Glynco, GA, construction of the Mock Port of Entry Building was completed. Also, the three build-lease 

hotel-type student housing units became operational. A 136,000 square feet building on a 20-acre parcel 

of land adjacent to the Glynco headquarters was purchased in FY 2003. The Administrative Building and 

Student Cafeteria were completed in Artesia, NM. At the end of FY 2003, construction in process totaled 

$43 million. 

Finally, the FLETC continues to facilitate the development and implementation of a Federal Law Enforcement 

Training Accreditation (FLETA) model. The accreditation process recognizes the value of standardized, 

consistent, and high quality federal law enforcement training. The FLETA will provide assurance to the public 

that all Federal law enforcement officers and agents are properly, professionally, and effectively trained. 

Following is a report on the performance targets related to this objective:

Federal Law Enforcement Training Center Performance Goals:

- Achieve 90% Rating on Student Quality of Services Survey.

- Achieve 70% on Employee Satisfaction Survey.
32 Federal Law Enforcement Training Center 

FY 1999 

Actual

FY 2000 

Actual

FY 2001 

Actual

FY 2002 

Actual

FY 2003 

Achieve 90% Rating on Student Actual

Quality of Services Survey 

99.0% 99.5% 99.6% 99.7% 99.4% 

Explanation of Measure: Students in basic and advanced training programs complete 

 surveys on the quality of administrative support services. The scale of the survey is 0-100%. 

 Explanation of Shortfall: (If applicable) N/A 

 

99.0 99.5 99.6 99.7 99.4

0

20

40

60

80

100

P e r c e n t

FY 19 99 FY 20 00 FY 2 00 1 FY 2 00 2 FY 20 03

Actual Actual Actual Actual Actual

QUALITY OF SERVICES SURVEY

FY 1999 

Actual

FY 2000 

Actual

FY 2001 

Actual

FY 2002 

Actual

FY 2003 

Achieve 70% on Employee Actual

Satisfaction Survey 

- - 78.0% 82.0% 82.0% 

Explanation of Measure: The percentage of employees that agree they are satisfied with the 

 overall work environment at the FLETC. The scale of the survey is 0-100% 

 Explanation of Shortfall: (If applicable) N/A 

99 99.5 99.6 99.7 99.4

0

20

40

60

80

100

Percent

FY 1999

Actual

FY 2000

Actual

FY 2001

Actual

FY 2002

Actual

FY 2003

Actual

Quality of Services Survey

Management Discussion and Analysis
www.fletc.gov 33

Definition of Performance Measures and Validation of Data

• Performance Measure: Achieve 90% Rating on Student Quality of Training Survey

Definition: This measure deals with the quality of law enforcement training. Basic and advanced training 

program students are surveyed to obtain their views as to the overall quality of training received at the 

FLETC. The information obtained from this survey assists the FLETC in the continuing review of program 

curricula. The scale is 0-100% and the FLETC goal is to obtain an overall rating of 90%.

Validation: Students in basic and advanced training programs complete surveys on the quality of training, 

including instructors, program material, equipment, etc. Individual programs and cumulative reports are 

generated. From this data, trends can be identified and areas that are consistently rated low can be reviewed 

and corrective action can be taken.

Data Accuracy: Reasonable.

• Performance Measure: Keep Unit Cost of Basic Student-week of Training to $927

Definition: This measure deals with the cost per student-week of training. Data is captured through the 

automated financial system (costs) and the Student Information System (student-weeks trained).

Validation: The cost per week is calculated by taking the actual total net cost of operation divided by the 

number of student-weeks of training.

Data Accuracy: Reasonable.

• Performance Measure: Achieve 90% Rating on Student Quality of Services Survey

Definition: This measure assesses the quality of the administrative and support services that the FLETC 

provides to the students. The result from this survey assists the FLETC in the continuing review of its 

administrative and support services. The scale is 0-100% and the FLETC goal is to obtain an overall rating 

of 90%.

Validation: Students in basic and advanced training programs complete surveys on the quality of 

administrative support services, including cafeteria, dormitory, janitorial, etc. Individual programs and 

cumulative reports are generated. From this data, trends can be identified and areas that are consistently 

rated low can be reviewed and corrective actions taken.

Data Accuracy: Reasonable.

• Performance Measure: Achieve 85% Rating on the Partner Organization Satisfaction Survey
34 Federal Law Enforcement Training Center 

Definition: This measure deals with the partner organizations continued satisfaction with the FLETC training 

curricula that is critical to retaining the consolidated training concept for Federal law enforcement. The 

partner organizations respond to two specific qualitative statements dealing with the extent of partnership 

between the FLETC and agencies in solving law enforcement training problems. 

Validation: The partner organizations complete surveys regarding their satisfaction with the FLETC training 

services. The FLETC also conducts verbal follow-up sessions with partner organizations to confirm and 

discuss their responses. Other formal and informal input from the partner organizations are used to validate 

the survey results. 

Data Accuracy: Reasonable

• Performance Measure: Achieve 70% Rating on the Employee Satisfaction Survey (ESS)

Definition: The percentage of employees that agree they are satisfied with the overall work environment at 

the FLETC. A survey is distributed to all FLETC employees that consist of 21 questions regarding the quality 

and quantity of services and programs provided by the FLETC to employees. The ESS provides a formal means 

for FLETC management to gauge the level of satisfaction of its employees with the working environment and 

identifies opportunities for improvements as well as highlighting successful policies and programs. 

Validation: The FLETC staffs complete surveys regarding their employment at the FLETC. The process 

uses contemporary survey methods similar to those used by the military services and other major training 

organizations. Results from other formal and informal sources of employee input, such as interviews, 

employee forums, complaints, comments, etc., are used on an ongoing basis to validate the survey results. 

Data Accuracy: Reasonable 

FUTURE EFFECTS ON EXISTING, CURRENTLY KNOWN DEMANDS, RISKS, UNCERTAINTIES, EVENTS, 

CONDITIONS AND TRENDS

The upward trend of law enforcement training at the FLETC following the September 11, 2001, terrorist 

attack markedly reflects the ongoing heightened security objectives of the partner organizations and other 

law enforcement agencies. Similarly, increases in the homeland security program appropriations in the 

Federal Government annual budgets indicate the U.S. government’s high priority and strong resolve to 

combat terrorism and to protect the U.S. borders. The FLETC will continue to support the efforts and to 

focus on providing the most cost-effective training to law enforcement officers and agents. 

Fulfilling all the partner organizations’ training needs continue to be a challenge to the FLETC. The following 

chart summarizes the projections for the next two fiscal years, which shows a slight stability from previous 

fiscal years:

Management Discussion and Analysis
www.fletc.gov 35

The FLETC has diligently planned and pulled resources together to accommodate the partner organizations’ 

training requirements. The limiting factors continue to be facility constraints and funding for the direct 

costs of the additional training. 

Although the FLETC continues to execute its rigorous construction and renovation program, its overall 

capacity to provide training, especially at the Glynco and Charleston campuses, is currently strained. The 

physical constraints include firearms and driving ranges, practical exercise facilities, classrooms and support 

facilities. By operating a 6-day schedule at the Glynco campus and canceling or deferring PO’s advanced 

classes, the FLETC has been able to generally provide basic training. However, continued use of these facilities 

at an accelerated rate while deferring maintenance or renovation would likely lead to an equally accelerated 

deterioration of facilities and its infrastructure. The FLETC will continuously assess the condition of its 

training facilities and infrastructure. In FY 2003, the FLETC developed a Facilities Master Plan to address 

long-term capacity issues. The FLETC is also studying the use of driving simulators and other technology 

for their potential training application. Incidentally, results of test data and surveys indicate that the overall 

student test scores and level of satisfaction with the FLETC’s training services remain high despite the FLETC 

staff being stretched by the capacity strains. 

Throughout its history, the FLETC has experienced difficulty recruiting and retaining law enforcement 

instructors with extensive Federal Criminal Investigator (GS-1811) experience. Through legislative language 

included in the FY 2002 emergency appropriations bill that was enacted in August 2002, the FLETC was 

granted a salary offset waiver authority for up to 250 rehired annuitants for a five-year appointing period. 

The enactment of this language has greatly improved the FLETC’s hiring flexibility and significantly enhanced 

the Center’s ability to meet most emergency training demands from the partner organizations. 

Based upon our best assessment of the training needs and collaboration with the partner organizations, the 

FLETC has requested additional funding for the direct cost of the basic training and expanded authority 

to commensurately increase the number of approved full-time equivalent positions to accommodate the 

additional training. The FLETC expects that funding for the direct cost of basic training required by the 

partner organizations in out-years will continue to be appropriated. 

The FLETC will continue to rely on the commitment, drive, and professionalism of the FLETC staff to 

accomplish the FLETC mission of serving as the Federal government’s leader for career-long law enforcement 

training. 
36 Federal Law Enforcement Training Center 

FLETC Strategic and Performance Plan Linkage

Strategic Goals Long Term Performance Goals

Management Discussion and Analysis
www.fletc.gov 37

FINANCIAL RESOURCES AND KEY INDICATORS

Budgetary Resources

The FLETC’s budgetary resources continue to grow. Budgetary resources consist of the budget authority 

or annual appropriation, reimbursement for training services, and other resources comprised primarily of 

carryover funds for multi-year and no-year appropriations. The linear increase in budgetary resources for 

the past three years is attributed to FLETC’s additional appropriation and increase in earned reimbursement 

for training from partner organizations. 

Net Cost of Operation

The FY 2003 net cost of operation increased by 17% or $27 million from last fiscal year. The number of 

students trained and number of student-weeks increased by 19% or 6,000 students and 12% or 20,000 

student-weeks, respectively, from FY 2002. The average length of training and cost per student was three 

and one-half weeks and $4,000, respectively.

110

38

55

110

21

41

154

37

44

171

59

65

173

63

74

0

50

100

150

200

250

300

350

Millions

FY 1999 FY 2000 FY 2001 FY 2002 FY 2003

Budgetary Resources

Budget Authority Reimbursement Other Resources
38 Federal Law Enforcement Training Center 

Category of Funds

Of the $310 million total budgetary resources in FY 2003, 35% or $110 million was earmarked for salaries 

and expenses; 34 % or $105 million for training; and 31% or $95 million for construction.

Program Expenses

Of the $221 million gross program expenses in FY 2003, 40% or $89 million was spent on personnel 

compensation and benefits, an increase of 25% from last year primarily due to the hiring of additional law 

enforcement instructors. Also, 30% or $65 million was spent on services to support the additional training 

during FY 2003. 

FY 2003 Program Expenses

Personnel Costs

40%

Depreciation & 

Maintenance

9%

Equipment

 6%

Travel & Transportation

3%

Services

30%

Miscellaneous

6%

Supplies & Materials

5%

Management Discussion and Analysis

FY 2003 Total $310 Million

Construction

$95M

31%

Training

$105M

34%

S&E

$110M

35%
www.fletc.gov 39

Assets

As of September 30, 2003, the value of the FLETC’s total assets is $454 million, an increase of 8% or $35 

million from FY 2002, attributed to the increase in the property, plant and equipment account. 

The majority of the FLETC’s assets are $324 million plant, property, and equipment (PP&E) and $112 

million fund balance as of September 30, 2003.

207

239

305

419 454

0

100

200

300

400

500

Millions

FY 1999 FY 2000 FY 2001 FY 2002 FY 2003

Total Assets

Total Assets

Accounts

Receivable

$11M

2%

Operating

Inventory

$7M

2%

Fund Balance

$112M

25%

Property, Plant & 

Equip

$324M

71%
40 Federal Law Enforcement Training Center 

Property, Plant, and Equipment

The value of the FLETC’s property, plant and equipment (PP&E) is $324 million as of September 30, 2003, 

an increase of 15% or $41 million from FY 2002, primarily due to the ongoing facility construction and 

building renovation in Cheltenham, MD. 

The majority of the FLETC’s PP&E accounts are buildings with net book value of $197 million. 70%, 25%, 

and 5%, are located in Glynco, GA, Artesia, NM, and Cheltenham, MD, respectively.

96

137

175

283

324

0

50

100

150

200

250

300

350

Millions

FY 1999 FY 2000 FY 2001 FY 2002 FY 2003

Property, Plant and Equipment

Property, Plant and Equipment

Buildings

61%

Capital Leases

20%

Construction in 

Progress

13%

Land

1%

Structures

4%

Equipment

1%

Management Discussion and Analysis
www.fletc.gov 41

Exchange Revenue

Pursuant to the OMB/Treasury/FLETC funding policy that was approved in FY 1987, the FLETC finances the 

direct cost of basic training while the partner organizations pay for the cost of travel, en route per diem, and 

reimburse the FLETC for actual costs of meals and lodging. The direct cost of basic training includes items 

such as the following:

• Utilities/janitorial services for classrooms

• Printed materials

• Role players

• Support contracts

• Ammunition

• Materials and supplies

In addition to the travel, meal and lodging costs, the partner organizations reimburse the FLETC for any 

variable costs incurred in the advanced training courses. State and local agencies normally pay for the actual 

costs of training.

For FY 2003, the total exchange revenue amounted to $65 million of which $63 million and $2 million 

were derived from Federal and State and local agencies, respectively. The exchange revenue had increased 

by 16% or $9 million from FY 2002, primarily attributed to the partner organizations’ reimbursement for 

advance training courses.

22

1

27

1

31

1

55

1

63

2

0

10

20

30

40

50

60

70

MILLION

1999 2000 2001 2002 2003

FISCAL YEAR

Exchange Revenue

Federal Public
42 Federal Law Enforcement Training Center 

Automated Clearing House (ACH) Vendor Payments

ACH vendor payments have increased by 3% in FY 2003. ACH is an expeditious, cost-effective payment 

method that enhances accuracy and customer service to vendors.

64

74

87

95 98

0

20

40

60

80

100

PERCENT

1999 2000 2001 2002 2003

FISCAL YEAR

ACH Payment

Management Discussion and Analysis

Federal Law Enforcement Training Center

 Artesia, New Mexico
www.fletc.gov 43

Federal Managers’ Financial

Integrity Act

Fiscal Year 2003

www.fletc.gov 43

U.S. Department of Homeland Security

Federal Law Enforcement Training Center
44 Federal Law Enforcement Training Center 

 FLETC management controls are established in accordance

 with standards required by Section 2 of the Federal Managers' 

 Financial Integrity Act (FMFIA) and provide reasonable Based on the results of its annual assessment process, the

 reasonable assurance that: (1) Our programs are achieving Federal Law Enforcement Training Center (FLETC) provides

 their intended results; (2) resources are used in a manner that reasonable assurance that its systems of management and

 is consistent with our mission; (3) assets are protected from administrative control, taken as a whole, achieve the objectives

 fraud, abuse, waste, and mismanagement; (4) laws and of Section 2 of the Federal Managers' Financial Integrity Act

 regulations are followed; (5) continuity of operations (FMFIA). The FLETC also provides reasonable assurance that 

 planning in critical areas is sufficient to reduce risk to its accounting and financial systems generally conform to the

 reasonable levels; (6) controls are sufficient to minimize any Comptroller General's principles, standards, and related 

 improper or erroneous payments; and (7) performance requirements and achieve the objectives of Section 4 of the 

 information is reliable. There is reasonable assurance that FMFIA.

 the FLETC accounting and financial systems conform with

 Government-wide financial information standards as well as

 financial system functional standards for FY 2003 in

 accordance with Section 4 of the FMFIA. The FLETC 

 substantially complies with the requirements of the Federal

 Financial Management Improvement Act (FFMIA) of 1996.

 Specifically, the FLETC has implemented and maintained

 financial systems that comply substantially with Federal 

 financial management system requirements, applicable

 Federal accounting standards, and the United States ______________________________

 Government Standard General Ledger at the transaction Connie L. Patrick 

 level. Director

 Federal Law Enforcement Training Center

Annual Assurance Statement for Fiscal Year 2003

 SECTION I: OPEN MATERIAL WEAKNESSES AS OF 9/30/03  NONE REPORTED. 

 SECTION II: THE LIST OF MATERIAL WEAKNESSES CLOSED DURING FY 2003 - NONE. 

SECTION III: OPEN REPORTABLE CONDITIONS AS OF 9/30/03.  NONE.

Federal Managers’ Financial Integrity Act (FMFIA) Summary

Federal Managers’ Financial Integrity Act

SECTION I: OPEN MATERIAL WEAKNESSES AS OF 9/30/03 – NONE REPORTED. 

SECTION II: THE LIST OF MATERIAL WEAKNESSES CLOSED DURING FY 2003 - NONE. 

SECTION III: OPEN REPORTABLE CONDITIONS AS OF 9/30/03. – NONE.

Connie L. Patrick
www.fletc.gov 45

Accountant’s Compilation

Report

Fiscal Year 2003

www.fletc.gov 45

U.S. Department of Homeland Security

Federal Law Enforcement Training Center
46 Federal Law Enforcement Training Center 

March 8, 2004

To: FLETC Management, Partner Organizations and Other Stakeholders

We have compiled the accompanying statements of Balance Sheet, Statement of Net Cost, Statement of 

Changes in Net Position, Statement of Budgetary Resources, Statement of Financing, and Statement of 

Custodial Activity for the Federal Law Enforcement Training Center as of and for the seven months that ended 

September 30, 2003, in accordance with the Statements on Standards issued by the Financial Accounting 

Standards Board, designated by the American Institute of Certified Public Accountants as the standards setting 

body for financial statements of the Federal government, with respect to the establishment of generally 

accepted accounting principles. 

A compilation is limited to presenting in the form of financial statements information that is the representation 

of management. A limited audit was performed on the accompanying financial statements by KPMG, LLP. 

KPMG, LLP expressed an opinion on the Consolidated Department of Homeland Security (DHS) financial 

statements taken as a whole and not the stand-alone financial statements of the FLETC. Therefore, no opinion 

is expressed or any other form of assurance on the FLETC stand-alone financial statements. 

These financial statements are presented in accordance with the requirements of OMB Bulletin No. 01-09 

(Form and Content of Agency Financial Statements). The financial statements show no comparative Fiscal 

Year 2002 data due to the transfer of the FLETC to the DHS in March 2003. 

Accountant’s Compilation Report

46 Federal Law Enforcement Training Center
www.fletc.gov 47

Financial Statements

Fiscal Year 2003

U.S. Department of Homeland Security

Federal Law Enforcement Training Center
48 Federal Law Enforcement Training Center 

Financial Statements

 (Dollars in Thousands)

2003

ASSETS:

Intragovernmental Assets:

Fund Balance (Note 2) $ 111,139

Accounts Receivable - Federal Agencies (Note 3) 9,704

Advances to Federal Agencies (Note 4) 1,292

Total Intragovernmental Assets $ 122,135

Accounts Receivable - State, Local & Others (Note 3) 1,094

Inventory and Related Property, Net (Note 5) 6,791

Property, Plant and Equipment, Net (Note 6) 324,034

Total Assets $ 454,054

LIABILITIES:

Intragovernmental Liabilities:

Personnel Liabilities-FECA Liability to be paid to DOL $ 1,813

Employer Contribution & Payroll Taxes 250

Total Intragovernmental Liabilities $ 2,063

Other Liabilities:

Accounts Payable $ 5,188

Unfunded Annual Leave 5,158

Other Liabilities 1,460

Total Other Liabilities $ 11,806

Liabilities Not Covered by Budgetary Resources:

Accrued Payroll and Benefits (Note 7) $ 2,207

Actuarial FECA Liability (Note 7) 10,813

Contingencies (Note 8) 65,875

Environmental and Disposal Liabilities (Note 9) 2,610

Total Liabilities Not Covered by Budgetary Resources $ 81,505

Total Liabilties $ 95,374

NET POSITION: (Note 10)

Cumulative Results of Operations $ 250,462

Unexpended Appropriations 108,218

Total Net Position $ 358,680

Total Liabilities and Net Position $ 454,054

The accompanying notes to the Financial Statements are an integral part of these statements.

Department of Homeland Security

FEDERAL LAW ENFORCEMENT TRAINING CENTER

For the Year Ended September 30, 2003

BALANCE SHEET

See Accountant’s Compilation Report

(Dollars in Thousands)
www.fletc.gov 49

2003

COSTS:

Department of Homeland Security Programs

Production Costs

Intragovernmental $ 21,228

With the Public 114,064

Total Production Costs $ 135,292

Non-Production Costs

With the Public $ 2,610

Earned Revenues

Intragovernmental $ 39,613

With the Public 1,188

Total Earned Revenues $ 40,801

Total Homeland Security Programs Net Cost $ 97,101

 NET COST OF HOMELAND SECURITY PROGRAMS $ 97,101

 NET COST OF OPERATIONS (Note 11) $ 97,101

Department of Homeland Security

FEDERAL LAW ENFORCEMENT TRAINING CENTER

 The accompanying notes to the Financial Statements are an integral part of these statements.

(Dollars in Thousands)

For the Seven Months Ended September 30, 2003

STATEMENT OF NET COST

See Accountant’s Compilation Report
50 Federal Law Enforcement Training Center 

Financial Statements

2003

RESULTS OF OPERATION

Beginning Balances - 3/1/2003 $ -

Prior Period Adjustments 0

Beginning Balances, as Adjusted 0

Budgetary Financing Sources:

Appropriations Used 104,635

Donations 1

Transfers In/Out Without Reimbursement 6,080

Other Adjustments 309

Other Financing Sources:

Transfers In/Out Without Reimbursement 228,375

Imputed Financing Sources 8,163

Total Financing Sources $ 347,563

Net Cost of Operations (97,101)

NET POSITION FROM OPERATIONS $ 250,462

UNEXPENDED APPROPRIATION

Beginning Balances - 3/1/2003 $ -

Prior Period Adjustments 0

Beginning Balances, as Adjusted 0

Budgetary Financing Sources:

Appropriations Received 2,000

Appropriations Transfer In/Out 212,669

Other Adjustments (1,704)

Appropriations Used (104,747)

Subtotal - Total Financing Sources $ 108,218

NET POSITION OF UNEXPENDED APPROPRIATIONS $ 108,218

TOTAL NET POSITION $ 358,680

(Dollars in Thousands)

 The accompanying notes to the Financial Statements are an integral part of these statements.

Department of Homeland Security

FEDERAL LAW ENFORCEMENT TRAINING CENTER

STATEMENT OF CHANGES IN NET POSITION

For the Seven Months Ended September 30, 2003

See Accountant’s Compilation Report
www.fletc.gov 51

2003

BUDGETARY RESOURCES (Note 12)

 Budget Authority:

Appropriations Received $ 2,000

Net Transfers 121,864

Unobligated Balance

Beginning of Period 0

Net Transfers 39,529

Spending Authority from Offsetting Collections Earned

 Collected 40,739

 Received from Federal Sources (105)

Change in Unfilled Customer Orders

 Advance Received (3,308)

 Without Advance from Federal Sources (16,135)

Subtotal 21,191

Recoveries of Prior Year Obligations 7,919

Permanently Not Available (1,394)

TOTAL BUDGETARY RESOURCES $ 191,109

STATUS OF BUDGETARY RESOURCES

Obligations Incurred

 Direct $ 112,260

 Reimbursable 22,433

Subtotal 134,693

Unobligated Balance

 Apportioned 47,005

Unobligated Balance Not Available 9,411

TOTAL STATUS OF BUDGETARY RESOURCES $ 191,109

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

Obligated Balance, Net, Beginning of Period $ -

Transferred, Net $ 49,001

Obligated Balance, Net, End of Period

 Accounts Receivable (9,689)

 Unfilled Customer Orders from Federal Sources (5,283)

 Undelivered Orders 61,535

 Accounts Payable 7,994

Outlays

 Disbursements 137,458

 Collections (37,431)

 Subtotal $ 100,027

Less: Offsetting Receipts (16)

NET OUTLAYS $ 100,011

 The accompanying notes to the Financial Statements are an integral part of these statements.

(Dollars in Thousands)

Department of Homeland Security

FEDERAL LAW ENFORCEMENT TRAINING CENTER

STATEMENT OF BUDGETARY RESOURCES

For the Seven Months Ended September 30, 2003

See Accountant’s Compilation Report
52 Federal Law Enforcement Training Center 

Financial Statements

2003

Budgetary Resources Obligated

Obligations Incurred $ 134,693

 Less: Spending Authority from Offsetting Collections and Recoveries 29,109

Obligations Net of Offsetting Collections and Recoveries 105,584

 Less: Offsetting Receipts 16

Net Obligations $ 105,568

Other Resources

Transfers In/out Without Reimbursement $ 228,375

Imputed Financing from Costs Absorbed by Others 8,163

Other 310

Net Other Resources Used to Finance Activities 236,848

Total Resources Used to Finance Activities $ 342,416

Resources Used to Finance Items Not Part of the Net Cost of Operations

Change in Budgetary Resources Obligated for Goods, Services and Benefits Ordered

 but not yet Provided $ 82,642

Resources that Fund Expenses Recognized in Prior Periods 1,236

Other -

Resources that Finance the Acquisition of Assets or Liquidation of Liabilities 21,145

Other Resources or Adjustments to Net Obligated Resources that do not Affect

 Net Cost of Operations 155,475

Total Resources Used to Finance Items Not Part of the Net Cost of Operations 260,498

Total Resources Used to Finance the Net Cost of Operations $ 81,918

Components Requiring or Generating Resources in Future Periods

Increase in Annual Leave Liability $ 735

Increase in Environmental and Disposal Liability 2,610

Increase in Exchange Revenue Receivable 91

Other 1,236

Total Components of Net Cost of Operations that will Require or Generate 

 Resources in Future Periods $ 4,672

Components not Requiring or Generating Resources

Depreciation and Amortization $ 10,272

Revaluation of Assets and Liabilities 223

Other 16

Total components of Net Cost of Operations that will not Require or Generate Resources $ 10,511

Total components of Net Cost of Operations that will not Require or Generate Resources

 in the Current Period $ 15,183

Net Cost of Operations $ 97,101

 The accompanying notes to the Financial Statements are an integral part of these statements.

Department of Homeland Security

For the Seven Months Ended September 30, 2003

(Dollars in Thousands)

FEDERAL LAW ENFORCEMENT TRAINING CENTER

STATEMENT OF FINANCING

See Accountant’s Compilation Report

For the Seven Months Ended September 30, 2003

(Dollars in Thousands)
www.fletc.gov 53

Notes to the Financial Statements

Fiscal Year 2003

U.S. Department of Homeland Security

Federal Law Enforcement Training Center
54 Federal Law Enforcement Training Center 

Note 1: Summary Of Significant Accounting Policies

A. Reporting Entity

The FLETC, a component of the Department of Homeland Security (DHS), serves as an interagency law 

enforcement training center. The FLETC provides facilities, equipment, and support services for conducting 

law enforcement training for Federal agencies and specialized programs for State and local agencies and 

foreign governments. The FLETC was established on July 1, 1970, by Treasury Department Order No. 217, as 

an organizational entity within the Department of the Treasury under the supervision of the Under Secretary 

(Enforcement). The FLETC transferred to the DHS on March 1, 2003, as an entity within the Directorate 

of Border and Transportation Security by the Homeland Security Act of 2002 (P.L. 107-296). Training sites 

and offices include Glynco, Georgia; Artesia, New Mexico; Washington, DC; Charleston, South Carolina; and 

Cheltenham, Maryland. Also, the FLETC conducts training in four International Law Enforcement Academies 

(ILEA) located in Budapest, Hungary; Bangkok, Thailand; Gaborone, Botswanna; and South America. The 

programs and operations of the FLETC are funded principally through Congressional appropriations on 

an annual, multi-year, and no-year basis. Accordingly, operating costs incurred and recorded as expenses 

are offset by an equal amount of appropriated funds that are recorded as financing sources or an offset by 

reimbursable revenue or other financing sources.

B. Basis Of Accounting And Presentation

The FLETC maintains its accounting records and prepares its financial statements on the accrual basis of 

accounting. The FLETC has historically prepared its financial statements in accordance with generally 

accepted accounting principles, based on accounting standards issued by the Financial Accounting Standards 

Board (FASB), the private-sector standards-setting body. In October 1999, the Federal Accounting Standards 

Advisory Board (FASAB) was designated by the American Institute of Certified Public Accountants (AICPA) 

as the standards-setting body for financial statements of Federal government entities, with respect to the 

establishment of generally accepted accounting principles. FASB has indicated, however, that financial 

statements prepared based upon accounting standards published by FASB may also be regarded as in 

accordance with generally accepted accounting principles for those Federal entities, such as the FLETC, that 

have issued financial statements based upon FASB accounting standards in the past. Therefore, consistent 

with historical reporting, the FLETC financial statements are presented in accordance with accounting 

standards published by the FASB.

C. Assets And Liabilities

Entity intra-governmental assets and liabilities result from activity with other Federal agencies. All other 

entity assets and liabilities result from activity with parties outside the Federal government, such as domestic 

and foreign persons, organizations, or governments outside the U.S. Government. Assets represent tangible 

items that have probable economic benefits that can be obtained or controlled by the FLETC. Liabilities 

represent the amount of monies or other resources that are likely to be paid as a result of a transaction or 

event that has already occurred. However, no liability can be paid absent an appropriation. Liabilities for 

which an appropriation has not been enacted are, therefore, classified as Liabilities not covered by Budgetary 

Resources. 

Notes to the Financial Statements
www.fletc.gov 55

Although future appropriations to fund the liabilities are likely and anticipated, it is not certain that 

appropriations will be enacted to fund these liabilities. Also, liabilities arising from other than contracts can 

be abrogated by the Government, acting in its sovereign capacity. 

D. Fund Balances With Treasury

Fund balances with Treasury represent funds available to pay liabilities and finance authorized 

expenditures. 

E. Accounts Receivable And Related Allowances For Uncollectable Amounts

Outstanding billed reimbursable costs for goods and services provided to other Federal agencies and State 

and local governments comprise the majority of accounts receivable. The FLETC uses the allowance method 

for recognizing bad debt expense on state and local government accounts receivable.

F. Governmental Advances

The governmental advances consist of advances to the Department of the Treasury Working Capital Fund 

(WCF) for expenses of operating and maintaining common administrative services of Treasury provided to 

the FLETC. In accordance with the established Treasury WCF procedures, funds for services are collected in 

advance and expended as services are provided by the WCF. 

G. Operating Materials And Supplies

Operating materials and supplies are tangible personal property that takes one of three forms: held for sale 

under the reimbursable program; consumed in the process of production for reimbursable services; or 

consumed in the provision of direct program services. A financial resource is recognized when title passes 

to the FLETC, or goods are in the FLETC’s possession. At the time title passes to the purchaser, or the goods 

are used in the provision of a service, the financial resource is removed from the account.

H. Property, Plant, And Equipment

Property, plant, and equipment purchased individually that costs $50,000 or more are capitalized. Major 

alterations and renovations are also capitalized. Depreciation is calculated on a straight-line basis over the 

useful life of the asset.

I. Accrued Annual, Sick, And Other Leave And Compensatory Time

Annual leave, compensatory time, and other leave time are accrued when earned. The accrual is presented 

as a component of liabilities not covered by budgetary resources in the Balance Sheet and is adjusted for 

changes in compensation rates and reduced for annual leave taken. Sick leave is not accrued when earned, 

but is expensed when taken.
56 Federal Law Enforcement Training Center 

J. Pension Costs And Other Retirement Benefits

In general, FLETC employees hired prior to January 1, 1984, participate in the Civil Service Retirement 

System (CSRS), while employees’ hired after that date participate in the Federal Employees’ Retirement 

System (FERS). FLETC and its employees contribute to the retirement plan a certain percent of base pay as 

provided by the Office of Personnel Management (OPM). The cost of providing these benefits by OPM is 

more than the amount contributed by FLETC and its employees. As a result of SFFAS No. 5, FLETC is required 

to report the full cost of providing pension benefits, to include the cost financed by OPM. The additional 

cost is included as an expense and as an imputed financing source in the FLETC’s Statement of Change in 

Net Position.

K. Federal Employee Benefits Payable – FECA Actuarial Liability 

The Federal Employees Compensation Act (FECA) program is administered by the U.S. Department of Labor 

(DOL) and provides income and medical cost protection to covered Federal civilian employees who have 

been injured on the job or have incurred a work-related occupational disease. Beneficiaries of employees 

whose death is attributable to a job-related injury or occupational disease receive compensation. The DOL 

initially pays valid FECA claims for all of the Federal government and seeks reimbursement two fiscal years 

later from the Federal agencies employing the claimants. Estimated future FECA costs are determined by 

the DOL for the DHS, which in turn, allocates to the FLETC the actuarial liabilities not covered by budgetary 

resources. This governmental liability is determined by using the paid loses extrapolation method calculated 

over the next 37-year period. This method utilizes historical benefit payment patterns related to a specific 

incurred period to predict the ultimate payments related to that period.

L. Litigation Contingencies And Settlements

Probable and estimable unsettled litigation and claims against the FLETC are recognized as a liability and 

expensed for the full amount of the expected loss. Expected litigation and claim losses include settlements 

to be paid from the Treasury Judgement Fund on behalf of the FLETC and settlements to be paid from FLETC 

appropriations. Settlements paid from the Judgement Fund for the FLETC are recognized as an expense and 

imputed financing.

M. Revenues And Financing Sources

The FLETC receives the majority of its funding through annual, multi-year, no-year, and trust fund 

appropriations that may be used within statutory limits for operating and capital expenditures. 

Appropriations are recognized as financing sources when the related expenses are incurred. The FLETC 

enters into reimbursable agreements with the Department of Homeland Security and other Federal entities 

for services or goods provided. Under these arrangements, one entity provides goods or services to another 

at an agreed-upon price, and revenue from reimbursable agreements is recognized when the services are 

provided. Other minor financing sources include gifts and transfers from the Department of Justice’s Violent 

Crime Reduction Trust Fund.

Notes to the Financial Statements
www.fletc.gov 57

N. Imputed Costs/Financing Sources

The FLETC often receives goods and services from other Federal Government entities without reimbursing 

the providing entity for all related goods. These are subsidized costs that are recognized as imputed costs by 

the FLETC. Conversely, the FLETC often incurs costs that are partially or totally paid for other entities. These 

are recorded as imputed financing sources. The FLETC recognized both imputed costs and financing sources 

to the extent directed by the DHS and OMB. 

Note 2: Fund Balances With Treasury

Entity fund balances with Treasury as of September 30, 2003, are as follows (in thousands):

Trust fund balances are comprised of gifts and transfers from the Department of Justice’s Violent Crime 

Reduction Trust Fund. Other fund balances result from the FLETC’s authority to use the proceeds from the 

sale of surplus items and recyclable materials to purchase like-items.

Status Of Fund Balance With Treasury

As of September 30, 2003, the status of fund balance with Treasury consisted of the following.

Note 3: Accounts Receivable

Entity Intra-Governmental Accounts Receivable

Intra-governmental Accounts Receivables due from other Federal agencies, as of September 30, 2003 total 

$9.7 million, and are considered fully collectible.

Status

Unobligated Balance - Available

Unobligated Balance - Unavailable

Obligated Balance Not Yet Disbursed

TOTAL

2003

$46,972

9,444

54,557

$110,973

Fund Type

Trust Funds

Appropriated Funds

Other Fund Types

TOTAL

2003

$287

110,686

166

$111,139
58 Federal Law Enforcement Training Center 

Entity Accounts Receivable, Net

Receivables due from the public are recognized for law enforcement training provided to State, local and 

foreign governments. As of September 30, 2003, receivables from the public total $1.1 million and are 

net of uncollectible amounts totaling $38 thousand. The allowance for estimated uncollectible accounts 

receivable due from the public is determined by using the Percentage Analysis Method. The Percentage 

Analysis Method derives an estimated percentage of uncollectible accounts receivable by account type that 

is based on the experience of collecting past due accounts. The Specific Identification Method is used when 

actual uncollectible amounts of receivable are known.

Note 4: Advances and Prepayments

Entity advances and prepayments as of September 30, 2003 consist of $2 million to the Treasury Working 

Capital Fund.

The Working Capital Fund balance is available for expenses of operating and maintaining common 

administrative services of Treasury that have been determined as more advantageous and economical to be 

carried out as centralized service. Expenses are recognized as services, which are provided by the Working 

Capital Fund.

Note 5: Operating Materials and Supplies

Operating materials and supplies as of September 30, 2003, consist of the following (in thousands):

Ammunition 

Uniforms

Maintenance materials and supplies

Training and office supplies

Gas and oil

Auto materials and supplies

TOTAL

2003

$3,175

2,366

113

788

28

321

$6,791

The value of operating materials and supplies is determined by the average cost method.

Notes to the Financial Statements
www.fletc.gov 59

PP&E

Category

 

Land

Structure, Facilities

 Accumulated Depreciation

 Net Book Value

Equipment

 Accumulated Depreciation

 Net Book Value

Construction in Progress

Leasehold Improvements

 Accumulated Depreciation

 Net Book Value

Capital Leases

 Accumulated Depreciation

 Net Book Value

TOTAL

2003

$ 4,077

282,242

210,160

6,659

1,567

43,088

213

211

68,031

64,930

$324,033

Depreciation

Method

 

-

Straight Line

Straight Line

-

Straight Line

Straight Line

Service

Life

 

-

20 -30 Years

6 - 10 Years

-

20 -30 Years

20 Years

Note 6: Property, Plant, and Equipment

Property, plant, and equipment (PP&E) as of September 30, 2003, consist of the following (in thousands):

Property, plant, and equipment are valued at cost. Property and equipment transferred to the FLETC from 

the Department of Defense on the date that FLETC relocated to Glynco is stated as the transfer value that 

approximates historical cost. Major construction, renovation, and equipment acquisitions are capitalized, 

while maintenance, repair, and minor equipment costs are charged to expenses as incurred. Property, plant, 

and equipment purchased individually that cost $50,000 or more are capitalized. 

Note 7: Other Liabilities Not Covered By Budgetary Resources

As of September 30, 2003, other liabilities not covered by budgetary resources consist of the following (in 

thousands):

Accrued Payroll and Benefits

FECA Liability

TOTAL

2003

$2,207

10,813

$13,020

(72,082)

(5,092)

(2)

(3,101)
60 Federal Law Enforcement Training Center 

Note 8: Contingent Liabilities

The FLETC is involved in various and administrative proceedings incidental to its operations. Management 

vigorously contests all claims and lawsuits. As of September 30, 2003, the FLETC recorded contingent 

liabilities of $66 million. 

In FY 2001 and FY 2002, the FLETC entered into 20-year leases for the construction and operation of three 

private, hotel-type facilities to meet an urgent need for additional law enforcement student housing. Acting 

under a delegation of procurement authority from the General Services Administration and applying a 

performance-based approach, the FLETC consummated the “build-lease” arrangement as operating leases. 

The FLETC used an income analysis method and the prevailing Treasury discount rate during the review of 

proposals to compute fair market value and net present value of the total net lease payments, respectively, to 

satisfy the 90 percent operational lease test requirement. 

Pending a formal determination and resolution as to whether the above “build-lease” arrangement are either 

capital or operating leases in accordance with the budget scoring criteria set forth in OMB Circular A-11, 

the FLETC has opted to disclose the “build-lease” arrangement and record $66 million, the remaining net 

present value of the net lease payments for the three facilities, as contingent liabilities. The FLETC recorded 

no obligation in FY 2003. 

Operating Leases

A. FLETC as a Lessee

FLETC leases various facilities under leases accounted for as operating leases. The leased facilities consist of 

an office in Washington, DC, leased from the General Services Administration and a warehouse in Glynco, 

GA leased commercially. The lease expenses under these arrangements in future years are as follows (in 

thousands):

Not Covered By Budgetary Resources

Probable Estimate

Possible Minimum

Possible Maximum

2003

$65,875

-

$65,875

Land and Building Year

1 (2004)

2 (2005)

3 (2006)

4 (2007)

5 (2008)

After 5 Years

Total Future Payment

Amount

$328

328

328

328

328

1,622

$3,262

Notes to the Financial Statements
www.fletc.gov 61

Communication Tower Year

1 (2004)

2 (2005)

3 (2006)

4 (2007)

5 (2008)

After 5 Years

Total Future Payment

Amount

$10

10

10

10

10

916

$967

B. FLETC as a Lessor

The FLETC purchased a 20-acre real property in Brunswick, Georgia, in FY 2003, that has an irrevocable 

50-year lease for a communication tower by SBA Properties, Inc. The lease is for an initial term of five years 

and renews up to ten additional terms of five years each, unless the lessee notifies the FLETC of its intent of 

non-renewal. The lease payment for the first five years is $800 monthly or $9,600 annually and increases 

by 15% with the sixth year and every fifth year thereafter (in thousands):

Note 9: Environmental Clean-Up Liability

The FLETC has recorded a $2.6 million environmental 

clean-up costs liability for the four outdoor firearms 

dirt ranges at Glynco, GA, due to lead contamination. 

The clean-up requirements for the firearms ranges 

are governed by the State of Georgia Hazardous Waste 

Management Act (O.C.G.A. Section 12.8.60). The FLETC 

tentatively plans to close the four outdoor ranges in 

August 2004, as soon as two other firearms ranges are 

completely renovated. 

Note 10: Net Position

Cumulative results of operations is the net difference 

between (1) expenses and losses and (2) financing 

sources, including appropriated capitals used, revenues, 

and gains, since the inception of the entity. Unexpended 

appropriations represent the amount of spending 

authorized as of year-end that is unliquidated or 

unobligated and had not lapsed, been rescinded, or been 

withdrawn. No-year appropriations remain available 

for obligation until expended. Annual appropriations 

remain available for upward or downward adjustment 

of obligations until expired.

Self Defense Training Classes

 Federal Law Enforcement Training Center, Glynco, Georgia
62 Federal Law Enforcement Training Center 

Homeland Security Program

Gross Cost

Earned Revenue

Net Cost

2003

$137,902

40,801

$97,101

The breakdown of program expenses by budget object class for the seven months that ended September 30, 

2003, consists of the following (in thousands):

Program Expenses

Personnel Compensation

Personnel Benefits

Travel and Transportation of Persons

Transportation of Things

Rent, Communication and Utilities

Printing and Reproduction

Services

Supplies and Materials

Equipment (Non-capitalized)

Minor Maintenance

Disposition of Assets

Depreciation and Maintenance

Bad Debts Expense

Claims and Indemnities

Interest

Subtotal

Non-Production Costs

TOTAL

2003

$37,305

19,217

4,354

567

5,208

652

40,268

7,341

6,042

3,098

223

10,272

16

720

9

$135,292

2,610

$137,902

Note 11: Statement Of Net Cost

The program displayed links to the mission listed in the FLETC FY 2000-2005 Strategic Plan.

Gross cost and earned revenue for the seven months that ended September 30, 2003, consist of the following 

(in thousands):

Notes to the Financial Statements

62 Federal Law Enforcement Training Center
www.fletc.gov 63

Note 12: Statement of Budgetary Resources

As of September 30, 2003, budgetary resources obligated for undelivered orders total $61.5 million. The 

FLETC did not have any borrowing or contract authority, and did not have any repayment requirements, 

financing sources for repayments, or any other terms of borrowing authority used.

Adjustments to budgetary resources available on March 1, 2003, consist of the following (in thousands):

Homeland Security Program

Recoveries of prior year obligations

Cancellation of expired and no-year accounts

Enacted rescissions of prior year balance

Permanently not available PL105-61

Net Transfers, current year authority realized

TOTAL

2003

$7,919

-

-

-

$6,525

International Law Enforcement Academy

Gaborone, Botswana

www.fletc.gov 63

(1,394)
64 Federal Law Enforcement Training Center 

Secretary Tom Ridge addresses students, facility and staff during a visit to the Federal Law Enforcement Training Center

in Glynco, Georgia on March 25, 2004

64 Federal Law Enforcement Training Center
www.fletc.gov 65

Custodial Financial Statement

Fiscal Year 2003

U.S. Department of Homeland Security

Federal Law Enforcement Training Center
66 Federal Law Enforcement Training Center 

Custodial Financial Statement

2003

SOURCES OF CUSTODIAL REVENUE & COLLECTIONS (Note 1)

REVENUE RECEIVED

Fines, Penalties, Interest & Other Revenue $ 16

TOTAL REVENUE RECEIVED $ 16

NET REVENUE RECEIVED $ 16

TOTAL REVENUE $ 16

DISPOSITION OF CUSTODIAL REVENUE & COLLECTIONS

Amounts Provided to Fund the Federal Government $ 16

Total Disposition of Custodial Revenue & Collection $ 16

NET CUSTODIAL REVENUE ACTIVITY $ -

(Dollars in Thousands)

The accompanying notes to the Financial Statement are an integral part of this statement.

Department of Homeland Security

FEDERAL LAW ENFORCEMENT TRAINING CENTER

STATEMENT OF CUSTODIAL ACTIVITY

For the Seven Months Ended September 30, 2003

See Accountant’s Compilation Report
www.fletc.gov 67

Notes to the Custodial Financial Statements

NOTE 1: BASIS OF ACCOUNTING

The Statement of Custodial Activity reports collections of miscellaneous receipts using the cash basis of 

accounting; i.e., when remittance is received. Revenue disposition is also reported on a cash basis.

Federal Air Marshals Training at the Federal Law Enforcement Training Center in Artesia, New Mexico

www.fletc.gov 67
68 Federal Law Enforcement Training Center 

 Federal Law Enforcement Peace Officers Memorial

Federal Law Enforcement Training Center, Glynco, Georgia

68 Federal Law Enforcement Training Center
www.fletc.gov 69

Supplemental Information

Fiscal Year 2003

U.S. Department of Homeland Security

Federal Law Enforcement Training Center
70 Federal Law Enforcement Training Center 

September 30, 2003

To: FLETC Management, Partner Organizations and Other Stakeholders

We have compiled the accompanying statements of Statement of Net Cost, Statement of Changes in Net 

Position, Statement of Budgetary Resources, Statement of Financing, and Statement of Custodial Activity for 

the FLETC as a bureau of the legacy Department of Treasury, as of and for the five months that ended February 

28, 2003, in accordance with the Statements on Standards issued by the Financial Accounting Standards 

Board, designated by the American Institute of Certified Public Accountants as the standards setting body 

for financial statements of the Federal government, with respect to the establishment of generally accepted 

accounting principles. 

A compilation is limited to presenting in the form of financial statements information that is the representation 

of management. The Treasury OIG expressed an opinion on the Consolidated Treasury financial statements 

taken as a whole and not the stand-alone financial statements of the FLETC. Therefore there is no opinion 

expressed or any other form of assurance on the FLETC stand-alone financial statements as of and for the five 

months that ended February 28, 2003. 

These financial statements are presented in accordance with the requirements of OMB Bulletin No. 01-09 

(Form and Content of Agency Financial Statements). The financial statements show no comparative Fiscal 

Year 2002 data due to the transfer of the FLETC to the Department of Homeland Security in March 2003. 

Accountant’s Compilation Report

70 Federal Law Enforcement Training Center
www.fletc.gov 71

2003

COSTS:

Law Enforcement Program: Safeguard Our

Financial Systems, Protect Our Nation's

Leaders, and Secure a Safe and Drug-Free

America

Program Costs

Intragovernmental $ 8,189

With the Public 74,727

Total Program Costs $ 82,916

Earned Revenues

Intragovernmental $ 23,164

With the Public 577

Total Earned Revenues $ 23,741

Total Law Enforcement Program Net Cost $ 59,175

 NET COST OF TREASURY OPERATIONS $ 59,175

 NET COST OF OPERATIONS (Note 1) $ 59,175

Department of the Treasury

FEDERAL LAW ENFORCEMENT TRAINING CENTER

 The accompanying notes to the Financial Statements are an integral part of these statements.

(Dollars in Thousands)

For the Five Months Ended February 28, 2003

STATEMENT OF NET COST

See Accountant’s Compilation Report
72 Federal Law Enforcement Training Center 

Supplemental Information

2003

RESULTS OF OPERATION (Note 2)

Beginning Balances - 10/1/2002 $ 210,940

Prior Period Adjustments (Note 3) 1,029

Beginning Balances, as Adjusted 211,969

Budgetary Financing Sources:

Other Adjustments 0

Appropriations Used 80,046

Transfers In/Out Without Reimbursement 8,264

Other (114)

Other Financing Sources:

Transfers In/Out Without Reimbursement (242,628)

Imputed Financing Sources 1,638

Total Financing Sources $ (152,794)

Net Cost of Operations (59,175)

NET POSITION FROM OPERATIONS $ -

UNEXPENDED APPROPRIATION

Beginning Balances - 10/1/2002 $ 120,814

Prior Period Adjustments (1,029)

Beginning Balances, as Adjusted 119,785

Budgetary Financing Sources:

Appropriations Received 172,684

Appropriations Transfer In/Out (212,501)

Other Adjustments (2,844)

Appropriations Used (77,124)

Subtotal - Total Financing Sources $ (119,785)

NET POSITION OF UNEXPENDED APPROPRIATIONS $ -

TOTAL NET POSITION $ -

(Dollars in Thousands)

 The accompanying notes to the Financial Statements are an integral part of these statements.

Department of the Treasury

FEDERAL LAW ENFORCEMENT TRAINING CENTER

STATEMENT OF CHANGES IN NET POSITION

For the Five Months Ended February 28, 2003

See Accountant’s Compilation Report
www.fletc.gov 73

2003

BUDGETARY RESOURCES (Note 4)

 Budget Authority:

Appropriations Received $ 170,986

Net Transfers (121,492)

Unobligated Balance

Beginning of Period 58,392

Net Transfers (39,903)

Spending Authority from Offsetting Collections Earned

 Collected 21,523

 Received from Federal Sources 1,770

Change in Unfilled Customer Orders

 Advance Received 3,941

 Without Advance from Federal Sources 14,376

Subtotal 41,610

Recoveries of Prior Year Obligations 10,568

Permanently Not Available (1,111)

TOTAL BUDGETARY RESOURCES $ 119,050

STATUS OF BUDGETARY RESOURCES

Obligations Incurred

 Direct $ 75,888

 Reimbursable 43,162

Subtotal 119,050

Unobligated Balance

 Apportioned 0

Unobligated Balance Not Available 0

TOTAL STATUS OF BUDGETARY RESOURCES $ 119,050

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

Obligated Balance, Net, Beginning of Period $ 59,968

Transferred, Net $ 49,000

Obligated Balance, Net, End of Period

 Accounts Receivable 0

 Unfilled Customer Orders from Federal Sources 0

 Undelivered Orders 0

 Accounts Payable 0

Outlays

 Disbursements 103,303

 Collections (25,463)

 Subtotal $ 77,840

Less: Offsetting Receipts (5)

NET OUTLAYS $ 77,835

 The accompanying notes to the Financial Statements are an integral part of these statements.

(Dollars in Thousands)

Department of the Treasury

FEDERAL LAW ENFORCEMENT TRAINING CENTER

STATEMENT OF BUDGETARY RESOURCES

For the Five Months Ended February 28, 2003

See Accountant’s Compilation Report
74 Federal Law Enforcement Training Center 

Supplemental Information

2003

Budgetary Resources Obligated

Obligations Incurred $ 119,049

 Less: Spending Authority from Offsetting Collections and Recoveries 52,177

Obligations Net of Offsetting Collections and Recoveries 66,872

 Less: Offsetting Receipts 5

Net Obligations $ 66,867

Other Resources

Transfers In/out Without Reimbursement $ (242,628)

Imputed Financing from Costs Absorbed by Others 1,638

Other -

Net Other Resources Used to Finance Activities 240,990

Total Resources Used to Finance Activities $ (174,123)

Resources Used to Finance Items Not Part of the Net Cost of Operations

Change in Budgetary Resources Obligated for Goods, Services and Benefits Ordered

 but not yet Provided $ 8,886

Resources that Fund Expenses Recognized in Prior Periods 163

Budgetary Offsetting Collections and Receipts that do not Affect Net Cost of Operations 5

Resources that Finance the Acquisition of Assets or Liquidation of Liabilities 4,297

Other Resources or Adjustments to Net Obligated Resources that do not Affect

 Net Cost of Operations (241,586)

Total Resources Used to Finance Items Not Part of the Net Cost of Operations (228,235)

Total Resources Used to Finance the Net Cost of Operations $ 54,112

Components Requiring or Generating Resources in Future Periods

Increase in Annual Leave Liability $ -

Increase in Exchange Revenue Receivable $ -

Other -

Total Components of Net Cost of Operations that will Require or Generate 

 Resources in Future Periods $ -

Components not Requiring or Generating Resources

Depreciation and Amortization $ 5,063

Revaluation of Assets and Liabilities -

Other -

Total components of Net Cost of Operations that will not Require or Generate Resources $ 5,063

Total components of Net Cost of Operations that will not Require or Generate Resources

 in the Current Period $ 5,063

Net Cost of Operations $ 59,175

 The accompanying notes to the Financial Statements are an integral part of these statements.

(Dollars in Thousands)

Department of the Treasury

FEDERAL LAW ENFORCEMENT TRAINING CENTER

STATEMENT OF FINANCING

For the Five Months Ended February 28, 2003

See Accountant’s Compilation Report

For the Five Months Ended February 28, 2003

(Dollars in Thousands)
www.fletc.gov 75

2003

SOURCES OF CUSTODIAL REVENUE & COLLECTIONS (Note 5)

REVENUE RECEIVED

Fines, Penalties, Interest & Other Revenue $ 5

TOTAL REVENUE RECEIVED $ 5

NET REVENUE RECEIVED $ 5

TOTAL REVENUE $ 5

DISPOSITION OF CUSTODIAL REVENUE & COLLECTIONS

Amounts Provided to Fund the Federal Government $ 5

Total Disposition of Custodial Revenue & Collection $ 5

NET CUSTODIAL REVENUE ACTIVITY $ -

The accompanying notes to the Financial Statement are an integral part of this statement.

(Dollars in Thousands)

Department of Treasury

FEDERAL LAW ENFORCEMENT TRAINING CENTER

STATEMENT OF CUSTODIAL ACTIVITY

For the Five Months Ended February 28, 2003

See Accountant’s Compilation Report
76 Federal Law Enforcement Training Center 

Supplemental Information

NOTE 1: STATEMENT OF NET COST

Gross cost and earned revenue for the five months that ended February 28, 2003, consist of the following 

(in thousands):

Program Expenses

Personnel Compensation

Personnel Benefits

Travel and Transportation of Persons

Transportation of Things

Rent, Communication and Utilities

Printing and Reproduction

Services

Supplies and Materials

Equipment (Non-capitalized)

Minor Maintenance

Disposition of Assets

Depreciation and Maintenance

Bad Debts Expense

Claims and Indemnities

Interest

TOTAL

2003

$23,932

8,396

2,091

379

3,209

482

24,584

4,548

8,150

1,947

114

5,063

0

20

1

$82,916

Law Enforcement Program

Gross Cost

Earned Revenue

Net Cost

2003

$82,916

23,741

$59,175

The breakdown of program expenses by budget object class for the five months that ended February 28, 

2003, consists of the following (in thousands):
www.fletc.gov 77

NOTE 2: NET POSITION

Cumulative results of operations is the net difference between (1) expenses and losses and (2) financing 

sources, including appropriated capitals used, revenues, and gains, since the inception of the entity. 

Unexpended appropriations represent the amount of spending authorized as of year-end that is unliquidated 

or unobligated and had not lapsed, been rescinded, or been withdrawn. No-year appropriations remain 

available for obligation until expended. Annual appropriations remain available for upward or downward 

adjustment of obligations until expired.

NOTE 3: STATEMENT OF NET POSITION – PRIOR PERIOD 

ADJUSTMENTS

The FLETC adjusted the cumulative results of operations account balance during FY 2003 for corrections 

relating to prior year activity associated with surplus sales and Department of Labor actuarial charges. The 

net effect of the adjustments to FY 2003 for the five months that ended February 28, 2003 cumulative results 

of operations account balances totaled $1.0 million.

NOTE 4: STATEMENT OF BUDGETARY RESOURCES 

As of February 28, 2003, the entire budgetary resources obligated for undelivered orders were transferred 

to DHS. The FLETC did not have any borrowing or contract authority, and did not have any repayment 

requirements, financing sources for repayments, or any other terms of borrowing authority used.

Adjustments to budgetary resources available at the beginning of FY 2003 consist of the following (in 

thousands):

NOTE 5: BASIS OF ACCOUNTING

The Statement of Custodial Activity reports collections of miscellaneous receipts using the cash basis of 

accounting; i.e., when remittance is received. Revenue disposition is also reported on a cash basis.

Recoveries of prior year obligations

Cancellation of expired and no-year accounts

Enacted rescissions of prior year balance 

Permanently not available PL105-61 

Net Transfers, current year authority realized

Total

2003

$10,568

-

-

______

$9,457

-

(1,111)
78 Federal Law Enforcement Training Center 

Director Connie Patrick presents Secretary Tom Ridge with an Honorary Instructors Award during his visit to

the Federal Law Enforcement Training Center, Glynco, Georgia on March 25, 2004

78 Federal Law Enforcement Training Center
www.fletc.gov 79

Additional

Supplemental Information

Fiscal Year 2003

www.fletc.gov 79

U.S. Department of Homeland Security

Federal Law Enforcement Training Center
80 Federal Law Enforcement Training Center 

Program Expenses

Personnel Compensation

Personnel Benefits

Travel and Transportation of Persons

Transportation of Things

Rent, Communication and Utilities

Printing and Reproduction

Services

Supplies and Materials

Equipment (Non-capitalized)

Minor Maintenance

Disposition of Assets

Depreciation and Maintenance

Bad Debts Expense

Claims and Indemnities

Interest

Subtotal

Non-production Costs

TOTAL

2003

$61,237

27,613

6,445

946

8,417

1,134

64,852

11,889

14,192

5,045

337

15,335

16

740

10

$218,208

2,610

$218,208

FLETC Combined Net Cost (Treasury/DHS)

Gross Cost

Earned Revenue

Net Cost

2003

$220,818

64,542

$156,276

FLETC COMBINED FY 2003 NET COST OF OPERATION

The FY 2003 total gross cost of operation and earned revenue (combined Treasury and DHS) for the FLETC 

are as follows (in thousands):

PROGRAM EXPENSES

The breakdown of FY 2003 total program expenses by budget object class (combined Treasury and DHS) for 

the FLETC consists of the following (in thousands):

Additional Supplemental Information
www.fletc.gov 81

FLETC PARTNER ORGANIZATIONS

3 Branches of Government

30 Member Departments and Independent Agencies

76 Partner Organizations

EXECUTIVE BRANCH:

Agriculture Forest Service

Office of Inspector General

 

Central Intelligence Agency Office of Inspector General

Office of Security

Commerce National Institute of Standards and Technology

National Marine Fisheries Service

Office of Export Administration

Office of Inspector General

Office of Security

Defense Air Force Office of Special Investigations

Defense Protective Service

National Security Agency

Naval Criminal Investigative Service

Defense Criminal Investigative Service/Office of Inspector General

Education Office of Inspector General

Energy Office of Inspector General

Environmental Protection Agency Office of Criminal Investigations

Office of Inspector General

Federal Deposit Insurance Office of Inspector General

Corporation

General Services Administration Office of Inspector General

Health and Human Services Food and Drug Administration

National Institutes of Health

Office of Inspector General
82 Federal Law Enforcement Training Center 

Homeland Security Citizenship and Inspection Services

Customs and Border Protection

Federal Emergency Management Agency

Federal Protective Service

Immigration and Customs Enforcement

Office of Inspector General

Secret Service

Transportation Security Administration

U.S. Coast Guard

Housing and Urban Development Office of Inspector General

Interior Bureau of Indian Affairs

Bureau of Land Management

Bureau of Reclamation

National Park Service

U.S. Park Police

Office of Inspector General

Office of Surface Mining, Reclamation and Enforcement

U.S. Fish and Wildlife Service

Justice Alcohol, Tobacco and Firearms

Bureau of Prisons

Drug Enforcement Administration

Office of Inspector General

U.S. Marshals Service

Labor Office of Inspector General

National Aeronautics and Office of Inspector General

Space Administration

Nuclear Regulatory Commission Office of Inspector General

Office of Personnel Management Office of Inspector General

Railroad Retirement Board Office of Inspector General

Small Business Administration Office of Inspector General

Smithsonian National Zoological Park

Office of Protection Services

Additional Supplemental Information
www.fletc.gov 83

Social Security Administration Office of Inspector General

State Agency for International Development-Office of Inspector General

Bureau of Diplomatic Security

Office of Inspector General

Tennessee Valley Authority TVA Police

Office of Inspector General

Transportation Federal Aviation Administration

Office of Inspector General

Treasury Bureau of Engraving and Printing

Financial Crimes Enforcement Network

Internal Revenue Service

Office of Inspector General

Treasury Inspector General for Tax Administration

U.S. Mint

U.S. Postal Service Office of Inspector General

Postal Inspection Service-Postal Police

Veterans Affairs Office of Inspector General

JUDICIAL BRANCH:

Supreme Court Supreme Court Police

LEGISLATIVE BRANCH:

U.S. Congress Government Printing Office - Office of Inspector General

Government Printing Office - Office of Security

Library of Congress Police

 U.S. Capitol Police
84 Federal Law Enforcement Training Center 

Principle Officials of the FLETC

Director....................................................................................Connie L. Patrick

 Chief of Staff.........................................................................Jane Titus 

Senior Associate Director for Washington Operations..........................John C. Dooher 

 

 Assistant Director - Chief Financial Officer...............................Alan Titus

 Deputy Assistant Director for Cheltenham Operations....................Robert A. Smith

Legal Counsel........................................................................Willis C. Hunter

Assistant Director - Office of Compliance........................................Paul H. Magalski

Public Affairs Officer...............................................................Peggy D. Dixon

Deputy Director............................................................................D. Kenneth Keene

 Assistant Director for Training......................................................Bruce J. Bowen

 Deputy Assistant Director for Training Operations.............................Cynthia J. Atwood

 Deputy Assistant Director for Training Management.....................Bradley W. Smith 

 Deputy Assistant Director for Training Support ..........................Robert S. Gray

Assistant Director for Field Training ..............................................George R. Havens

 Deputy Assistant Director for Artesia Operations.........................Joseph W. Wright

Deputy Assistant Director for State and Local Training...................Stanley Moran

 Deputy Assistant Director for International Training.....................Hobart M. Henson

 Deputy Assistant Director for Charleston Operations...................Eugene L. Coon

Assistant Director for Administration ............................................Michael R. Hanneld

 Deputy Assistant Director for Assets Management ......................Gregory G. Carver 

 Deputy Assistant Director for Human Capital.............................Joseph W. Caneva 

 Assistant Director - Chief Information Officer...................................Sandy H. Peavy 

Additional Supplemental Information
www.fletc.gov 85

For Additional Information Contact:

Public Affairs Office

Federal Law Enforcement Training Center

Glynco, GA 31524

(912) 267-2447

Internet Address

http://www.fletc.gov

Soldiers of the U. S. Army, 3d Infantry Division (Mechanized) receive specialized training at

the Federal Law Enforcement Training Center, Glynco, Georgia

FLETC/Directorate of Training/Media Support Division/Reference Number: G-329-04 85
86 Federal Law Enforcement Training Center

 Federal Law Enforcement Peace Officers Memorial

Federal Law Enforcement Training Center, Glynco, Georgia