Performance and Accountability Report I

Performance and

Accountability Report

Fiscal Year 2004

Federal Law Enforcement Training Center
II Federal Law Enforcement Training Center

Preserving Our Freedoms, Protecting America...

We Secure Our Homeland.
Performance and Accountability Report III

Executive Summary

Part I – Management Discussion and Analysis

• Introduction

• History

• Organization

• Workload Statistics

• FY 2004 Highlights

• Future Effects on Existing, Currently Known Demands, Risks, 

 Uncertainties, Events, Conditions and Trends

Part II – Strategic Plan and Performance

• FLETC Strategic Plan

• Performance Goals and Results

• FLETC Strategic and Performance Plan Linkage

• Major Activities and Priorities

Part III – Financial Information

• Message from the Chief Financial Officer

• Federal Manager’s Financial Integrity Act (FMFIA) Summary

• Accountant’s Compilation Report

• Financial Statements

• Notes to the Financial Statements

• Custodial Financial Statements

• Notes to the Custodial Financial Statements

Part IV – Supplemental Information

• Financial Resources and Key Indicators

• FLETC Partner Organizations

• Principal Officials of the FLETC

Table of Contents

1

3

4

5

6

14

16

20

23

24

25

34

35

37

38

39

40

41

46

56

57

59

60

66

69

Performance and Accountability Report

Federal Law Enforcement Training Center

FY 2004

Performance and Accountability Report III
IV Federal Law Enforcement Training Center

Federal Law Enforcement Training Center

Headquarters Building

Federal Law Enforcement Training Center

Glynco, Georgia
Performance and Accountability Report V

In this era of increasing awareness and engagement in the Global War on Terrorism, 

the Federal Law Enforcement Training Center (FLETC) remains focused in providing 

the best training to Federal, state, local, and international law enforcement officers. 

In fulfilling its mission, the FLETC remains vigilant to the evolving threat of terrorism 

and shows flexibility in meeting the needs of the partner organizations. Every year, 

the FLETC staff diligently works to improve the training curricula to better prepare 

the law enforcement officers in carrying out their responsibility of maintaining the 

security and protecting the homeland. 

Included in this edition of the Performance and Accountability Report are the 

FLETC’s significant accomplishments of FY 2004. I am very pleased to report that 

approximately 45,000 law enforcement officers were trained at the FLETC in FY 

2004. The U.S. Border Patrol relocated to Artesia, New Mexico and established its 

consolidated training facility in August 2004. The FLETC Cheltenham, Maryland site held its opening ceremony on 

September 20, 2004. The FLETC Charleston, South Carolina site now supports the training of the U.S. Coast Guard 

maritime and the United States Courts. Also, the FLETC has received various community and national awards, such 

as the Presidential Closing the Circle Award for environmental stewardship and the William H. Spurgeon Award 

for support provided to the Law Enforcement Exploring program. I am very proud of the number of noteworthy 

projects completed in FY 2004. The FLETC staff’s professional competence and commitment to excellence have been 

the underlying impetus for these notable achievements. 

While many important Federal law enforcement training milestones were completed in FY 2004, the FLETC has 

simultaneously made great strides operationally to improve the training curricula. The construction of the Counter 

Terrorism Operations Training Facility (CTOTF) clearly demonstrates the FLETC’s resolve to provide a comprehensive 

law enforcement training venue. Some of the FLETC’s partner organizations have already expressed their keen 

interests in the CTOTF. I am very optimistic that FLETC will be able to meet the high demand for counter terrorism 

training being requested by the law enforcement community.

 

The FLETC will face many challenges in the future. Maintaining and supporting the concept of consolidated law 

enforcement training to provide the best quality training at the lowest possible cost, providing support for other 

Department of Homeland Security initiatives when requested, and supporting the implementation of the new MAXHR

pay for performance system are just a few of the challenges ahead. Mindful of the tasks ahead, I am highly confident 

of the FLETC staff’s continued commitment to provide the highest standards of performance to all our customers.

 

Message From The Director

Performance and Accountability Report V
VI Federal Law Enforcement Training Center

Aerial view of the

Federal Law Enforcement Training Center

Glynco, Georgia
Performance and Accountability Report 1

Executive Summary

This report marks the ninth consecutive year that the FLETC has prepared a Performance and 

Accountability Report.

The report includes messages from the FLETC’s Director and Chief Financial Officer, as well as sections 

on Management Discussion and Analysis, Strategic Plan and Performance, 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, history, workload, FY 

2004 highlights, and Future Effects on Existing, Currently Known Demands, Risks, Uncertainties, Events, 

Conditions and Trends.

A copy of the FLETC’s FY 2004 Performance and Accountability Report is available for public review 

and downloading at the FLETC’s Web Page: http://www.fletc.gov/contents/.
United States Capitol Building

Washington, DC

(Photograph taken during filming of a video production for FLETC, Cheltenham Operations)

2 Federal Law Enforcement Training Center
Performance and Accountability Report 3

U.S. Department of Homeland Security

Federal Law Enforcement Training Center

Part 1

Management Discussion

and Analysis

Fiscal Year 2004

Performance and Accountability Report 3
4 Federal Law Enforcement Training Center

Management Discussion and Analysis

Introduction

The Federal Law Enforcement Training Center (FLETC) is an agency within the Border and Transportation 

Security Directorate of the U.S. Department of Homeland Security (DHS). The FLETC is the leader 

in career-long law enforcement training preparing law enforcement professionals to fulfill their 

responsibilities safely and proficiently, and ensuring that training is accomplished in the most costeffective manner. The FLETC is an interagency organization that provides law enforcement training to the 

majority of Federal law enforcement officers, while also training State, local, private sector security, and 

international law enforcement officers. The number of agencies attending training and the number of 

students trained have steadily increased over the FLETC’s 34-year history.

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

To accomplish our mission, the following strategic goals guide our priorities and actions:

• Provide training that develops the skills and knowledge to perform law enforcement functions safely, 

effectively and professionally.

• Significantly expand access to and availability of quality law enforcement training.

• Create a new organizational culture through law enforcement training based on tradition and 

history.

• Implement best management practices.
Performance and Accountability Report 5

History

Prior to the establishment of the FLETC 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, costeffective 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. 

The Artesia site, 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, and more recently, hosts 

the new U.S. Border Patrol Academy consolidated from various U.S. Border Patrol training sites, including 

the training center in Charleston, South Carolina that was established in FY 1991. 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 in-service 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 within DHS to 

be operated under the direction of the FLETC.

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

law enforcement training organization for more than 81 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 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.

Emergency Response Range

FLETC, Glynco, Georgia
6 Federal Law Enforcement Training Center

Management Discussion and Analysis

Organization

The FLETC is organized into six directorates lead by the Director, the Deputy Director who is responsible 

for five Directorates each managed by an Assistant Director, and a Senior Associate Director for Washington 

Operations who is also responsible for the Chief Financial Officer (CFO) directorate. 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 with the objective of ensuring effective, efficient and economical administration. The Director 

develops, manages and directs the FLETC’s programs. Staffs attached to this office include the Office of the 

Deputy Director, Senior Associate Director for Washington Operations, Chief of Staff, Equal Employment 

Opportunity, Office of Chief Counsel, Public Affairs, and the Inspection and Compliance Division. These 

personnel assist the Director in accomplishing the mission of the FLETC by providing coordination, public 

affairs, and other activities. 

Senior Associate Director for Washington Operations: Serving as the Director’s surrogate in Washington, 

DC, the Senior Associate Director provides legislative support and DHS and OMB coordination. The CFO 

Directorate reports to the Senior Associate Director for Washington Operations. 

• 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 CFO 

Directorate consists of three subordinate divisions:

- Budget Division: This division prepared the FLETC budget submission for DHS, OMB, and 

Congressional levels, executes the fiscal year appropriation for the bureau, and develops cost for 

training programs.

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

and reporting of financial activities, 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 and 

researches, develops, recommends, documents policies, procedures, and conducts management 

analysis, and reports performance goals and measurements. 

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

this office include the Security and Emergency Management Program Manager and the Special Investigations 

and Security Division. 
Performance and Accountability Report 7

• Training Directorate: Consisting of two major subordinate offices, the Offices of Training 

Applications and Training Operations, this office administers all law enforcement training activities at 

the FLETC headquarters.

 

 Office of Training Applications: This office directs faculty and staff and manages programs 

in support of basic, advanced and specialized law enforcement training. There are five faculty 

elements within the Office of Training Applications.

- 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.

- 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.

- 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.

- 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.

- Law Enforcement Leadership Institute: This division plans, develops, and presents formal 

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

enforcement operations.

 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 five faculty 

elements within the Office of Training Operations. Also, this office administers the FLETC 

Accreditation program. 

- 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.
8 Federal Law Enforcement Training Center

Management Discussion and Analysis

- Forensics and Investigative Technologies 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.

- Computer and Financial Investigations Division: 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.

- 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.

- Counter Terrorism Division: This division plans, develops, and presents formal training 

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

physical security.

- FLETC Accreditation: This office coordinates activities related to the accreditation of the 

FLETC training programs.

• Training Innovation and Management Directorate: Consisting of two major subordinate offices, 

the Office of Training Management and the Office of Training Support, this directorate provides 

consistent allocation, management and coordination of training programs, promotes the innovative 

enterprise-wide development and application of training technology, and facilitates the integration of 

training activities with emerging technologies. Also, the directorate administers the FLETA Office of 

Accreditation and serves as a liaison with our partner organizations and the FLETA Board.

 Office of Training Management: This office provides oversight to three divisions.

 

- Training Innovation Division: This division identifies, researches, and evaluates emerging 

technology for application in law enforcement training.

- Training Management and Coordination Division: This division provides administrative 

and logistical assistance, including the coordination of advanced training activities and 

support; serving as the repository for lesson plans, syllabi, class reports, and student 

performance records; developing optimal scheduling plans to meet training requirements; 

and developing both long and short range plans for training operations, including scheduling 

of training activities and facilities.
Performance and Accountability Report 9

 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:

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

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

- 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.

- 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 field training sites in New Mexico, Maryland, and South Carolina.

 Office of Artesia Operations: This office administers the delivery of law enforcement training 

programs in Artesia, New Mexico, hosts the U.S. Border Patrol Academy, and manages all 

logistical and support activities for Artesia, including various contractual services for lodging, 

food, base maintenance and other support services.

 Office of Cheltenham Operations: This office administers the delivery of law enforcement 

training programs in Cheltenham, Maryland and manages all logistical and support activities 

for its operation.

 Office of Charleston Operations: This office administers the delivery of law enforcement 

training programs in Charleston, South Carolina.

 Office of International Training: 

This office provides oversight for 

the administration and delivery of 

international training programs.

- International Programs Division: 

This division plans, develops, and 

presents formal training courses and 

practical exercise applications related 

to international law enforcement 

training.

Indoor Firearms Range

FLETC, Cheltenham, Maryland
10 Federal Law Enforcement Training Center

Management Discussion and Analysis

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

division provides management direction for the Botswana ILEA.

- International Law Enforcement Academy (ILEA) Latin America: This division provides 

management direction for the Latin America ILEA. 

 Office of State and Local Law Enforcement 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. 

• 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, 

facilities management, and environmental and safety program management. The directorate directly 

supervises the Human Resources Division and also administers the Critical Incident and Stress 

Management program. In addition to the Human Capital Planning Program Officer, the two major 

offices within the directorate consist of the Assets Management and Facilities Management. 

 

- 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. 

 Office of Assets Management: This office provides managerial oversight to two divisions for 

the acquisition, management, and disposal of assets.

- 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 Facilities Management: The office is responsible for the total life impact of costs 

and risk exposures, as well as regulatory compliance, associated with the reliability, availability, 

maintainability, performance, and longevity of 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 
Performance and Accountability Report 11

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

engineering consulting services and assistance.

- Environmental and Safety Division: This division administers the environmental and safety 

program for the agency and ensures compliance with the applicable environmental laws and 

regulations.

• 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, audiovisual, and electronics information management systems to better 

employ technology throughout the FLETC.

 

Federal Law Enforcement Training Center, Charleston Operations

 Charleston, SC
12 Federal Law Enforcement Training Center

Management Discussion and Analysis

Assistant Director

Chief Information 

Officer

Information 

Systems Division

Training 

Technology 

Support

Deputy Assistant

Director

Facilities Management

Assistant Director

Administration

Facilities

Management

Division

Environmental

and

Safety

Division

Human Capital Planning

Program Officer CISM

Deputy Assistant

Director

Assets Management

Procurement

Division

Property

Management

Division

Human 

Resources

Division

U. S. Department of Homeland Security

Federal Law Enforcement Training Center

Organizational Chart
Performance and Accountability Report 13

Director

Senior Associate Director

Washington Operations

Assistant Director

Chief Financial Officer

Deputy Director

Chief of Staff

Public Affairs

Inspection & 

Compliance Div

Chief Counsel

EEO

Division

Security and 

Emergency 

Management 

Program Manager

Special 

Investigations & 

Security Division

Budget Division

Finance Division

Strategic Planning & 

Analysis Division

Assistant Director

Field Training

Deputy Assistant

Director

Artesia, NM

Deputy Assistant

Director

Cheltenham, MD

Deputy Assistant

Director

Charleston, SC

Deputy Assistant

Director - Office of

International Trng

Deputy Assistant

Director

Office of

State and Local

Law Enforcement 

Training

International 

Programs Division

ILEA Botswana

ILEA

Latin America

Deputy Assistant

Director - Training

Management

Deputy Assistant

Director

Training Support

Training 

Innovation 

Division

Training 

Management & 

Coordination 

Division

Research and 

Evaluation 

Division

Media Support 

Division

Student Services 

Division

FLETA

Office of

Accreditation

Assistant Director

Training Innovation

and Management

Deputy Assistant

Director

Training Applications

Deputy Assistant

Director

Training Operations

Behavioral 

Science Division

Physical 

Techniques 

Division

Enforcement 

Operations 

Division

Forensics and 

Investigative 

Technologies Div

Assistant Director

Training

Legal

Division

Firearms

Division

Computer and

Financial 

Investigations Div

Driver and 

Marine Division

Law Enforcement 

Leadership 

Institute

Counter 

Terrorism 

Division

FLETC 

Accreditation
14 Federal Law Enforcement Training Center

Management Discussion and Analysis

Workload Statistics

Number of Students Trained FY 2000 – FY 2004

Number of Student-Weeks of Training FY 2000 – FY 2004

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 88% and 55% respectively, 

since FY 2000, with the biggest jump attributed to the post-9/11 training requirements for additional 

Federal law enforcement officers.

FY 2000 FY 2001 FY 2002

FY 2003

FY 2004

Others

Advanced

Basic

74 86

144 155

111

18 17

13 5 22 31

4 4 4

8

0

30

60

90

120

150

180

THOUSAND

NUMBER OF STUDENT-WEEKS

9

11

4

11

12

3

20

9

3

18

16

4

13

28

4

0

5

10

15

20

25

30

35

40

45

THOUSAND

FY 2000 FY 2001 FY 2002 FY 2003 FY 2004

NUMBER OF STUDENTS TRAINED

Basic Advanced Others
Performance and Accountability Report 15

Training Conducted by Site and Category – FY 2004

 

GLYNCO:

Basic 11,272 85,567 1,646 57.0

Advanced 10,436 17,410 335 11.6

State & Local 544 862 17 0.6

International 38 60 1 0.0

Subtotal 22,290 103,899 1,999 69.2

ARTESIA:

Basic 1,149 10,815 208 7.2

Advanced 5,358 7,666 147 5.1

State & Local 22 22 0 0.0

Subtotal 6,529 18,502 355 12.3

CHARLESTON:

Basic 895 14,896 286 9.9

Subtotal 895 14,896 286 9.9

CHELTENHAM:

Basic 0 0 0 0.0

Advanced 10,499 5,021 97 3.3

State & Local 1 2 0 0

Subtotal 10,500 5,023 97 3.3

EXPORT:

Basic 0 0 0 0.0

Advanced 1,260 1,248 24 0.8

State & Local 2,318 2,027 39 1.4

International 989 4,554 88 3.1

Subtotal: 4,567 7,829 151 5.3

RECAP:

Basic 13,316 111,278 2,140 74.1

Advanced 27,553 31,345 603 20.8

State & Local 2,885 2,913 56 2.0

International 1,027 4,614 89 3.1

GRAND TOTAL 44,781 150,150 2,888 100.0

*ARSP = Average Resident Student Population

The FLETC provided 150,150 student-weeks of training to 44,781 law enforcement agents and officers 

in FY 2004. Of the total student-weeks, 74% and 21% were attributed to the basic and advanced training 

programs respectively. 

CATEGORY STUDENTS STUDENT-WEEKS ARSP* PERCENT OF TOTAL 

STUDENT-WEEKS
16 Federal Law Enforcement Training Center

Management Discussion and Analysis

FY 2004 HIGHLIGHTS

The following notable FY 2004 accomplishments demonstrate our commitment to fulfill our mission and 

to support the needs of our Partner Organizations. 

• Counter Terrorism Operations Training Facility (CTOTF). The FLETC initiated the design, 

development, and construction of a CTOTF at Glynco, GA. Upon completion, the CTOTF will 

consist of a secured, 120-acre infrastructure of city blocks, neighborhoods, schools, a federal 

building, an embassy, roadways, public transportation and tactical facilities, a bridge, and other 

related features, dedicated to providing realistic, counter terrorism training venues. The CTOTF 

will replicate both domestic and foreign settings and will comprise four different environments, 

urban, suburban, inter-modal and international training areas.

• Manned Portable Air Defense Systems (MANPADS). The FLETC Counterterrorism Division 

developed a MANPADS basic training course to address a growing domestic concern regarding 

shoulder-fired missiles. Since the initial program delivery in January 2004, over 5,000 basic law 

enforcement students have been trained in MANPADS recognition, response and overall awareness. 

The FLETC collaborated with the U.S. Missile and Space Command to acquire exemplars and other 

related training aids to better train the students in MANPADS devices recognition.

• Land Transportation Antiterrorism Training Program (LTATP) and Critical Infrastructure 

Antiterrorism Training Program (CTATP). The FLETC Counterterrorism Division conducted 

seven LTATPs and three CTATPs in FY 2004. Designed to protect the land transportation 

infrastructure, the one-week LTATP emphasizes antiterrorism planning and prevention. Similarly, 

the one-week CIATP is designed for individuals responsible for the protection of both physical 

infrastructure and cyber-based systems and key assets essential to the national security and their 

organizations.

• Legal Web-Based Practice Test Project. To assist the students in test preparation and subject matter 

retention, the FLETC Legal Division developed a web-based practice test project on all critical legal 

courses. Since its implementation in December 2003, the website has received over 8,000 usages. 

The project has resulted in students achieving higher test scores on all legal course examinations.

• Use of Force Training Programs. The FLETC implemented innovative Basic and Advanced Use 

of Force training programs. Developed to enable the students to function reasonably and legally 

when faced with a myriad of Use of Force scenarios, the Use of Force curriculum is an integrated 

part of all basic law enforcement training programs at the FLETC. The Advanced Use of Force 

training programs consist of the Use of Force Instructor, Manager, and User Training Programs. 

The students learn via hands-on participation and demonstration in diverse areas such as legal 

aspects, mental preparedness, Use of Force applications, response tactics, documentation, written 

analysis, court testimony, use of the expert witness, and training development. 
Performance and Accountability Report 17

• Cultural Norms and Diversity Curriculum Development. The FLETC Behavioral Science Division 

(BSD) and the Legal Division (LGD) supported the DHS Office of Civil Rights and Civil Liberties 

(OCRCL) in producing a multi-faceted training approach designed to increase sensitivity and 

understanding in protecting the human and constitutional rights of all citizens. The BSD held 

seminars on diversity and respect for religious practices, particularly in the Arab and Muslim 

communities. The LGD oversaw the development of additional legal training on the Department 

of Justice policy on racial profiling that became the standard for all DHS agencies. Jointly, BSD and 

LGD developed a DHS wide Web-based training program as a part of “Civil Liberties University” 

and also consulted with OCRCL on curriculum development in this critical area of social and 

political concern.

• Intelligence Awareness Training. The FLETC Office of State and Local Law Enforcement Training 

entered into a four-year, $3 million Memorandum of Understanding with the DHS Office of 

State and Local Government Coordination and Preparedness (SLGCP) to analyze state and local 

intelligence training needs and to design, develop, deliver and evaluate intelligence training 

courses for federal, state and local law enforcement officials and other personnel identified by the 

SLGCP. The agreement specifies the development of three distinct training programs targeting line 

officers and supervisors, executive level officials, and intelligence analysts in the state and local law 

enforcement community. The first level program for officers and supervisors was developed and 

piloted in FY 2004.

• Training of U.S. Army Third Infantry Division Military Personnel. In April 2004, the FLETC 

provided training and logistical support for approximately 85 U.S. Army military personnel 

stationed at Fort Stewart, Georgia, in preparation for redeployment to Iraq. The primary training 

objective was to allow seasoned soldiers to pass on their knowledge and experience to new unit 

members who were deploying initially to Iraq regarding improvised explosive devices, suicide 

bombers, use of force, firearms, personnel security operations, and crowd control. The FLETC 

Counter Terrorism Division, the Firearms Division, and the Enforcement Techniques Division 

worked closely with the unit’s leaders to ensure that their training goals and objectives were 

achieved. The training results were so successful that other Third Infantry Division units have 

requested the same training support from the FLETC prior to their deployments to Iraq.

• The Presidential Closing the Circle Award. In July 2004, the FLETC received the prestigious 

2004 Presidential Closing the Circle award for environment stewardship. The FLETC was 

recognized in the Waste/Pollution Prevention category for its leadership in driving the 

development, procurement and implementation of Reduced Hazard Ammunition (RHA) or 

“green” ammunition for use in firearms training programs. The use of non-lead RHA greatly 

reduces the health and environmental risks associated with the use of traditional lead ammunition 

in training. Also, the FLETC received the first annual DHS Environmental Achievement Award for 

this initiative. 

• Support of Major National and International Events. During FY 2004, the FLETC Forensics 

and Investigative Technologies Division, Driver and Marine Division, and the Counter Terrorism 
18 Federal Law Enforcement Training Center

Management Discussion and Analysis

Division provided training support of Federal, State and local agencies with key security roles 

for the G8 Summit held at Sea Island, GA, the Democratic National Convention at Boston, MA, 

the Republican National Convention at New York City, NY, and the Free Trade Area of Americas 

Conference at Miami, FL.

• Cheltenham, MD Dedication. The FLETC Cheltenham held its dedication and grand opening on 

September 20, 2004 attended by over 300 Federal, State and local government dignitaries and law 

enforcement personnel and Congressional representatives. During 2004, the Office of Cheltenham 

Operations continued the construction of state-of-the-art training facilities, as well as hiring of 

staff instructors and start-up of the firearms re-qualification and training mission requirements.

• Charleston, SC Site Training. The FLETC executed Memorandums of Understanding with the U.S. 

Coast Guard and the Administrative Office of the U.S. Courts to conduct training in Charleston, SC. 

• U.S. Border Patrol Training Relocation to 

Artesia, NM. On August 19, 2004, the DHS 

Border and Transportation Security directorate 

announced the consolidation of the U.S. Border 

Patrol training from several locations, including 

Glynco, GA and Charleston, SC, to Artesia, 

NM. The FLETC supported the relocation 

and establishment of a new U.S. Border Patrol 

Academy. The New Mexico location provides 

an environment similar to the Southwest 

border where many U.S. Border Patrol agents 

are initially assigned due to the vast amount of 

illegal immigration and drug smuggling.

• Federal Flight Deck Officer (FFDO) Training. The FFDO training completed its first year of 

successful training since its relocation to Artesia, NM, in September 2003. The training program 

continues to grow and receive rave reviews from both the Transportation Security Administration 

management and the FFDO students.

• International Law Enforcement Academy (ILEA) Latin America. After a pre-site visit of the 

ILEA Latin America in Quito, Ecuador, the FLETC staff conducted the Regional Training Needs 

Assessment Conference in November 2003 that was attended by 23 law enforcement organizations 

from 18 Caribbean, Central American, and South American nations.

• Training Innovation and Management (TIM) Directorate. In March 2004, the FLETC 

formed the TIM directorate and realigned the Office of Training Support and its constituent 

divisions (Media Support, Research and Evaluation, and Student Services), the Office of 

Training Management with the Training Management and Coordination Division, and the FLETC 

Accreditation Program under the directorate. The TIM Training Innovation Division was created 

Procedural Training

FLETC, Artesia, New Mexico
Performance and Accountability Report 19

principally to support the Center’s efforts in training technology, the acquisition and production of 

cutting edge conventional and non-conventional training products, including distributed learning, 

simulators, web-based training, and computer-based training.

• Curriculum Review Conferences (CRCs). 

The FLETC Training Management and 

Coordination Division held CRCs for the 

U.S. Border Patrol Integrated Training 

(USBPI), the Natural Resources Police 

Training (NRPT), and the National 

Park Ranger Integrated Training (NPRI) 

programs during FY 2004. Both the 

FLETC training divisions and partner 

organizations recommended numerous 

curriculum and model schedule changes 

to the programs. As a result, the National 

Park Service will now participate in the 

NRPT beginning in FY 2005 due to the 

dissolution of the NPRI program.

• Training Simulation Technology. In FY 2004, the FLETC signed a Memorandum of Agreement 

(MOA) with the Naval Air Warfare Center Training Systems Division, a U.S. Navy agency that hosts 

various military, educational, and industrial entities pursuing developments in training simulation 

technology. The MOA allows the exchange of information and technology. The FLETC will use 

its various training facilities as a test bed for future training projects and will work with various 

Federal components to develop materials to meet future training needs.

• Practical Exercise Assessment System (PEAS) Deployment. The FLETC deployed the PEAS 

at Glynco, GA and Artesia, NM, during FY 2004. Commonly referred to as the “Prowler”, the 

PEAS consists of handheld personal digital assistants, called Prowler Field Units, designed to 

improve the consistency and portability of evaluating students during practical exercises. PEAS 

provide centralized storage of scenario documentation and student evaluations that the instructors 

conveniently access to conduct field evaluations. 

• On-line Survey Software. The FLETC implemented survey software designed primarily for 

conducting online Level III evaluation, the Continuous Validation Process survey. Graduates and 

their supervisors may now provide feedback about their respective FLETC training programs by 

completing a program-tailored survey on line. In many cases, the invitation to complete the 

survey can be mailed electronically to the intended respondent, thereby eliminating the need for 

postal mailings and facilitating the administration of a greater number of surveys. The software is 

also used for other types of surveys, including needs analyses, customer satisfaction, and employee 

satisfaction.

Training on Driving Simulator
20 Federal Law Enforcement Training Center

Management Discussion and Analysis

• Facility Construction and Renovation Projects. The FLETC continues to improve its training 

facilities. At Glynco, GA, the Multi-Activity Center, with its modern office and classroom spaces for 

the Firearms Division, was completed. Also, the construction of an indoor 121-point firing range 

and renovation of the Indoor Firearms Ranges and the Administrative Building were completed. 

At Cheltenham, MD, construction of the new firearms range complex, visitor’s center, and vehicle 

maintenance building, as well as the renovation of several buildings, were completed. 

• Information Technology (IT) Initiatives. The FLETC strongly supported the DHS One Network 

– One Infrastructure vision. The FLETC staff participated in multiple oversight and working groups 

formed to enhance information sharing throughout DHS. Through the use of an IT portfolio 

system aligned to the FLETC and DHS missions, strategies, and objectives, the FLETC IT staff 

coordinated the comprehensive requirements, analysis, and acquisition of IT products and services 

for the FLETC enterprise system. Also, the FLETC vastly improved its IT Help Desk management, 

performance, and customer service. Customer trouble calls are now resolved within 30 minutes, 

80% of the time.

• President’s Management Agenda (PMA). The FLETC continued to progress in implementing 

the six PMA initiatives, including the Real Property Management that was added in FY 2004. The 

FLETC earned progress scores of Green in all six areas, reflecting the FLETC’s progress toward 

achieving an overall Green rating in the PMA initiatives.

• Pay.Gov Implementation for the FLETC Distributed Learning Program (DLP). The FLETC 

implemented the Department of Treasury Pay.Gov payment system to process on-line credit card 

purchases for DLP subscriptions. The Pay.Gov servicing bank collects the funds promptly and 

automatically deposits the payment to the FLETC account. The real time activity reports in the Pay.

Gov website enhance the monitoring and reconciliation of DLP subscription purchases.

Mock Port of Entry

Customs and Border Protection

Glynco, Georgia
Performance and Accountability Report 21

FUTURE EFFECTS ON EXISTING, CURRENTLY KNOWN DEMANDS, RISKS, 

UNCERTAINTIES, EVENTS, CONDITIONS, AND TRENDS

The following chart summarizes the projections for law enforcement training for the next two years:

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

instructors with extensive Federal Criminal Investigator (GS-1811) experience. The enactment of 

legislation in the FY 2002 Emergency Appropriations bill that granted the FLETC a salary offset waiver 

authority for up to 250 rehired annuitants for a five-year period improved the FLETC’s hiring flexibility. 

Retaining this authority will ensure that the best training is provided to the highly motivated Federal, State 

and local law enforcement agents and officers who are relied upon to enforce the Nation’s laws and protect 

the U.S. from terrorism.

Also, the FLETC will continue to assess its training facilities and infrastructure to provide the most costeffective law enforcement training to its partner organizations and other customers. The FLETC will 

continuously update its Facilities Master Plan and aggressively seek funding for the construction or 

renovations of buildings and facilities. The relocation of the U.S. Border Patrol Academy to Artesia, NM, 

exemplified the FLETC’s ongoing effort to fully and efficiently utilize all training site capacities.

To take advantage of the emerging technologies in training, the newly established Training Innovations 

Division in the Training Innovation and Management Directorate will intensify the FLETC’s diligence to 

promote the development and the practical application of training simulators and modeling.
Federal Law Enforcement Training Center, Cheltenham Operations

Cheltenham, MD

22 Federal Law Enforcement Training Center
Performance and Accountability Report 23

Part II

Strategic Plan and Performance

Fiscal Year 2004

U.S. Department of Homeland Security

Federal Law Enforcement Training Center

Performance and Accountability Report 23
24 Federal Law Enforcement Training Center

Strategic Plan and Performance

FLETC Strategic Plan

Vision

We are committed to the role of the Government’s foremost law enforcement training organization. 

Mission

We are the leader in career-long law enforcement training. We prepare law enforcement professionals to 

fulfill their responsibilities safely and proficiently, ensuring that training is accomplished in the most costeffective manner. 

Values

Our values are the foundation upon which we accomplish our mission. 

Respect: We treat each other and those we serve with fairness, dignity, and compassion. We value 

differences in people and ideas. We are committed to the well-being of our employees and to providing 

opportunities for individual growth and development.

Integrity: We adhere to the highest standards of ethical behavior.

Service: We seek to provide the highest levels of service to our Partner Organizations. We are effective 

and responsible stewards of the taxpayers’ dollars. 

Teamwork: We recognize the achievement of our vision is dependent on both individual effort and 

teamwork, and supportive partnerships and collaboration across the FLETC.

Leadership: We are guided by the ethics of leadership and service that recognize the importance of 

identifying, articulating, and responding to the interests and needs of the FLETC’s diverse constituencies.

Strategic Goals

Based upon this foundation, we have erected four pillars to enable us to achieve our vision and accomplish 

our mission.

1. We will provide training that develops the skills and knowledge to perform law enforcement 

functions safely, effectively, and professionally.

2. We will significantly expand access to and availability of quality law enforcement training.

3. We will create a new organizational culture through law enforcement training based on tradition and 

history.

4. We will implement best management practices.
Performance and Accountability Report 25

Performance Goals and Results

The Performance Report provides a summary discussion of FLETC’s four strategic goals and reports on 

the main measures by defining the program objectives, FY 2004 target and actual performance, and 

providing a clear picture of how the FLETC is working towards accomplishing its mission. We recognize 

that performance information is vital to making resource allocation decisions and is an integral part of the 

budget. 

Performance measurement is an iterative process. We strive to present the highest-level outcome-oriented 

measures available. Measures are refined each year. Overall, changes in performance measurement fall 

into three categories: 1) the measure has been modified slightly as better data have become available; 2) 

the measure is new to the report; and 3) the title has been modified for clarity; however, the reported data 

remains unchanged. 

Throughout FY 2004, we continually improved our measures by establishing long-term performance goals 

and measures with aggressive targets. We aligned the performance measures to the following five budget 

programs to best reflect the FY 2004 results: 

 1. Federal Law Enforcement Training. 

 2. State and Local Law Enforcement Training.

 3. International Law Enforcement Training.

 4. Accreditation.

 5. Construction and Improvement.

The following charts show the main outcome measure for each program and the supporting measures that 

reflect the results related to our strategic plan. Also, the charts show how our strategic plan aligns to and 

supports the DHS strategic plan. Many of the measures are either new or modified in FY 2004 from prior 

fiscal year measures.

Marine Pursuit/Intercept

FLETC, Glynco, Georgia
26 Federal Law Enforcement Training Center

Strategic Plan and Performance

FLETC -- Federal Law Enforcement Training Program

Performance Goal: 

Deploy federal law enforcement agents and officers with the knowledge and skills to effectively enforce laws and regulations, protect the 

Nation and interact with the public in ways that demonstrate respect for individuals and civil liberties.

FLETC Strategic Goal One: Provide training that develops the skills and knowledge to perform law enforcement functions safely, 

effectively and professionally.

DHS Strategic Goals: 1. Awareness; 2. Prevention; 3. Protection

DHS Objectives: 1.1, 1.2, 1.4, 2.1, 2.2, 2.4, 2.5, 2.6, 3.1, 3.3, 3.4, 3.6, 3.7

Performance Measure: Main

Percentage of Federal supervisors that rate their FLETC basic training graduate’s preparedness as good or excellent.

Fiscal Year: FY2003

Actual

FY2004

Target

FY2004

Actual

FY 2004

Results

Target/Actual Indicator: N/A Baseline 73.4% Met

Description: 

This performance measure is an indicator of the degree of preparedness based on the supervisor’s feedback. This measure reflects the 

percentage of federal supervisors of FLETC basic training graduates who, after eight to twelve months of observation, indicate their law 

enforcement officers or agents are highly prepared to perform their entry-level duties and responsibilities. FLETC ensures 100% of basic 

training graduates are adequately prepared to perform their new duties, determined through extensive testing and practical exercise 

examinations. 

Explanation of FY 2004 Results: 

We collaborate with our Partner Organizations to assess, validate and improve each program as they are constantly evolving and being 

refined in response to emerging issues such as changes in the laws, mission emphasis, and Partner Organization’s requirements. All 

training is continually evaluated via the FLETC’s state-of-the-art automated testing and evaluations systems. Formal summary evaluations 

are conducted during Curriculum Review Conferences (CRCs) and Curriculum Development Conferences (CDCs).

Verification and Validation:

Scope (Range) of Data

This measure reflects the percentage of federal supervisors of FLETC basic training graduates who, after eight to twelve months of 

observation, indicate their law enforcement officers or agents are highly prepared to perform their entry-level duties and responsibilities. 

The percentage is calculated as the number of federal supervisors that rate their FLETC basic training graduate’s preparedness as good or 

excellent divided by the total number of federal supervisors responding.

Data Source

The FLETC uses a modified 5-point Likert scale (Unsatisfactory, Marginal, Satisfactory, Good, and Excellent) survey for the federal 

supervisor to evaluate their FLETC basic training graduate’s preparedness to perform the duties and responsibilities as law enforcement 

officers or agents.

Data Collection Methodology

The data for this measure is captured by FLETC Automated Testing and Evaluation System (FATES), which entails the (1) the collection, 

analysis and presentation of student feedback information; (2) development, maintenance, scoring, and analysis of all written tests; and 

(3) collection and analysis of feedback from graduates and their supervisors regarding the effectiveness of training programs in preparing 

graduates to perform their law enforcement duties (Continuous Validation Process).

Reliability Index: Reliable

Explanation Of Data Reliability Check

Surveys are issued continually throughout the fiscal year. The data analysis for statistically significant changes is also conducted on a 

continual basis. The Continuous Validation Process (CVP) surveys are developed using contemporary survey methods comparable to those 

used by the military services and other major training organizations. No known data integrity problems exist.
Performance and Accountability Report 27

FLETC – State & Local Law Enforcement Training Program

Performance Goal:

Deploy state and local law enforcement agents and officers with the knowledge and skills to effectively enforce laws and regulations.

FLETC Strategic Goal One: Provide training that develops the skills and knowledge to perform law enforcement functions safely, 

effectively and professionally.

DHS Strategic Goals: 1. Awareness; 2. Prevention; 3. Protection

DHS Objective(s): 1.1, 1.2, 1.4, 2.4, 3.3, 3.5, 3.6, 3.7

Performance Measure: Main

Percentage of students that express excellent or outstanding on the student quality of training survey (SQTS).

Fiscal Year: FY2003

Actual

FY2004

Target

FY2004

Actual

FY 2004

Results

Target/Actual Indicator: N/A Baseline 64.1% Met

Description:

This performance measure is an indicator of the degree of training quality received based on the student’s feedback. The SQTS is a 

formal means to identify opportunities for immediate improvements and updates to ensure that the student receives the right skills and 

knowledge, presented in the right way and right time. 

Explanation of FY 2004 Results: 

FLETC is committed to providing the best training possible to all law enforcement organizations that we serve by establishing and 

maintaining robust process to examine law enforcement trends and emerging issues. We collaborate with our Partner Organizations 

to assess, validate and improve each program as they are constantly evolving and being refined in response to emerging issues such as 

changes in the laws, mission emphasis, and Partner Organization’s requirements. 

Verification and Validation:

Scope (Range) of Data

The percentage is calculated as the number of students that rate their overall training experience as excellent or outstanding divided by the 

total number of students responding. The survey is distributed to students by FLETC staff with a virtually 100% response rate.

Data Source

The Student Quality of Training Survey (SQTS) is used to determine the level of student satisfaction for this measure. Students respond 

to a modified 5-point Likert scale (Outstanding, Excellent, Good, Satisfactory, and Poor). The ratings of outstanding and excellent were 

combined to form the measure of excellence to which the Center aspires.

Data Collection Methodology

The SQTS is part of the FLETC Automated Testing and Evaluation System (FATES), which entails the (1) the collection, analysis and 

presentation of student feedback information (SQTS); (2) development, maintenance, scoring, and analysis of all written tests; and (3) 

collection and analysis of feedback from graduates and their supervisors regarding the effectiveness of training programs in preparing 

graduates to perform their law enforcement duties.

Reliability Index: Reliable

Explanation Of Data Reliability Check

The survey was developed using contemporary survey methods comparable to those used by the military services and other major training 

organizations. Training programs begin and end continually throughout the fiscal year; the data analysis for statically significant changes is 

also conducted on a continual basis. No known data integrity problems exist.
28 Federal Law Enforcement Training Center

Strategic Plan and Performance

FLETC: International Law Enforcement Training Program

Performance Goal:

Deploy of international agents and officers with the knowledge and skills to fulfill their law enforcement responsibility and to help foreign 

nations fight terrorism.

FLETC Strategic Goal One: Provide training that develops the skills and knowledge to perform law enforcement functions safely, 

effectively and professionally.

DHS Strategic Goals: 1. Awareness; 2. Prevention; 3. Protection

DHS Objective(s) : 1.1, 1.2, 2.3, 2.4, 3.1, 3.3

Performance Measure: Main

Percentage of students that express excellent or outstanding on the student quality of training survey (SQTS).

Fiscal Year: FY2003

Actual

FY2004

Target

FY2004

Actual

FY 2004

Results

Target/Actual Indicator: N/A Baseline 64.1% Met

Description: 

This performance measure is an indicator of the degree of training quality received based on the student’s feedback. The SQTS is a 

formal means to identify opportunities for immediate improvements and updates to ensure that the student receives the right skills and 

knowledge, presented in the right way and right time. 

Explanation of FY 2004 Results: 

FLETC is committed to providing the best training possible to all law enforcement organizations that we serve by establishing and 

maintaining robust process to examine law enforcement trends and emerging issues. We collaborate with our Partner Organizations to 

assess, validate and improve each program as they are constantly evolving and being refined in response to emerging issues such as changes 

in the laws, mission emphasis, and Partner Organization’s requirements. 

Verification and Validation:

Scope (Range) of Data

The percentage is calculated as the number of students that rate their overall training experience as excellent or outstanding divided by the 

total number of students responding. The survey is distributed to students by FLETC staff with a virtually 100% response rate.

Data Source

The Student Quality of Training Survey (SQTS) is used to determine the level of student satisfaction for this measure. Students respond 

to a modified 5-point Likert scale (Outstanding, Excellent, Good, Satisfactory, and Poor). The ratings of outstanding and excellent were 

combined to form the measure of excellence to which the Center aspires.

Data Collection Methodology

The SQTS is part of the FLETC Automated Testing and Evaluation System (FATES), which entails the (1) the collection, analysis and 

presentation of student feedback information (SQTS); (2) development, maintenance, scoring, and analysis of all written tests; and (3) 

collection and analysis of feedback from graduates and their supervisors regarding the effectiveness of training programs in preparing 

graduates to perform their law enforcement duties.

Reliability Index: Reliable

Explanation Of Data Reliability Check

The survey was developed using contemporary survey methods comparable to those used by the military services and other major training 

organizations. Training programs begin and end continually throughout the fiscal year; the data analysis for statically significant changes is 

also conducted on a continual basis. No known data integrity problems exist.
Performance and Accountability Report 29

FLETC: Accreditation Program

Performance Goal:

Ensure law enforcement training programs, law enforcement instructors and facilities are accredited in accordance with established 

law enforcement training standards.

FLETC Strategic Goal One: Provide training that develops the skills and knowledge to perform law enforcement functions safely, 

effectively and professionally.

DHS Strategic Goals: 2. Prevention; 7. Organizational Excellence

DHS Objective(s): 2.4, 7.2

Performance Measure: Main

Number of Accreditation managers trained.

Fiscal Year: FY2003

Actual

FY2004

Target

FY2004

Actual

FY 2004

Results

Target/Actual Indicator: 32 30 73 Met

Description: 

This workload measure identifies the number of accreditation managers actually trained during the fiscal year. The Accreditation 

Manager Training Program (AMTP) graduates prepare their organizations for the accreditation process. The delivery of the AMTP 

facilitates uniform interpretation of the Federal Law Enforcement Training Accreditation (FLETA) Standards and ensures consistent 

implementation of accreditation process requirements. The source for this measure is the internal-generated class roster. The Office 

of Accreditation (OAC) personnel collects the data from the class roster of graduates attending the accreditation assessor training and 

is recorded in the FLETA Automated Tracking Operations and Management System (ATOMS). 

Explanation of FY 2004 Results: 

We use professional law enforcement training standards and processes to optimize and standardize FLETC training operations. 

The delivery of the Accreditation Manager Training Program facilitates uniform interpretation of the FLETA Standards and ensures 

consistent implementation of accreditation process requirements.

Verification and Validation:

Scope (Range) of Data

This workload measure identifies the number of accreditation managers actually trained during the fiscal year. The delivery of the 

AMTP facilitates uniform interpretation of the FLETA Standards and ensures consistent implementation of accreditation process 

requirements. Accredited Federal Law Enforcement Training programs can be considered well developed, delivered and evaluated. 

Graduates of training programs accredited by the FLETA are expected to have the knowledge and skills to fulfill their responsibilities 

in a safe manner and at the highest level of proficiency.

Data Source

The source for this measure is the internal-generated class roster.

Data Collection Methodology

The Office of Accreditation (OAC) personnel collects the data from the class roster of graduates attending the accreditation assessor 

training and is recorded in the FLETA Automated Tracking Operations and Management System. 

Reliability Index: Reliable

Explanation Of Data Reliability Check

The OAC personnel verify the data through periodic manual reviews. No known data integrity problems exist.
30 Federal Law Enforcement Training Center

Strategic Plan and Performance

FLETC--Construction and Improvement

Performance Goal:

Ensure FLETC has the facility capacity to meet its law enforcement training requirements.

FLETC Strategic Goal Two: Significantly expand access to and availability of quality law enforcement training.

DHS Strategic Goals: 1. Awareness; 2. Prevention; 3. Protection

DHS Objective(s): 1.1, 1.2, 1.4, 2.1, 2.2, 2.4, 2.5, 2.6, 3.1, 3.3, 3.4, 3.6, 3.7

Performance Measure: Main

Percentage of requested training programs conducted (Capacity Measure).

Fiscal Year: FY2003

Actual

FY2004

Target

FY2004 

Actual

FY 2004 

Results

Target/Actual Indicator: N/A Baseline 98.5% Met

Description: 

This performance measure is an indicator of the percentage of training programs requested by Partner Organizations (POs) that are 

successfully scheduled by the FLETC. This measure enables the FLETC to determine if sufficient capacity is available to meet the present and 

projected future FLETC training requirements.

Explanation of FY 2004 Results: 

We have contingency plans that identify and reduce the limiting effects of training constraints--facilities, full-time equivalents (FTEs), 

equipment, technology, etc.

Verification and Validation:

Scope (Range) of Data

This measure compares the number of programs scheduled during the fiscal year to number of requested training programs by our POs 

Data Source

The data is captured as part of the Student Information System (SIS).

Data Collection Methodology

Calculation. The SIS identifies and tracks all scheduled, conducted and cancelled training programs.

Reliability Index: Reliable

Explanation Of Data Reliability Check

The Training Innovation and Management Directorate (TIM) verifies the data through periodic manual reviews. No known data integrity 

problems exist.
Performance and Accountability Report 31

FLETC—Federal Law Enforcement Training Program

Performance Goal:

Deploy federal law enforcement agents and officers with the knowledge and skills to effectively enforce laws and regulations, protect the 

Nation and interact with the public in ways that demonstrate respect for individuals and civil liberties.

FLETC Strategic Goal Three: Create a new organizational culture through law enforcement training based on tradition and history.

DHS Strategic Goals: 1. Awareness; 2. Prevention; 3. Protection

DHS Objectives: 1.1, 1.2, 1.4, 2.1, 2.2, 2.4, 2.5, 2.6, 3.1, 3.3, 3.4, 3.6, 3.7

Performance Measure: Supporting

Percentage of Partner Organizations (POs) that express agree or strongly agree on the Partner Organization Satisfaction Survey (POSS).

Fiscal Year: FY2003

Actual

FY2004

Target

FY2004 

Actual

FY 2004 

Results

Target/Actual Indicator: 92.4% 78% 92.7% Met

Description: 

The FLETC provides world-class basic federal law enforcement training in a cost-effective manner made possible by the economic 

advantages of a consolidated training approach. Partner Organizations (POs) are those agencies who rely on the FLETC to train their 

personnel and that have signed a Memorandum of Agreement that outlines the parameters for the training. Currently, the FLETC services 

over eighty POs. The POs are the FLETC’s external customers. Their continued satisfaction with the FLETC training curricula is critical to 

retaining the consolidated training concept for federal law enforcement.

Explanation of FY 2004 Results: 

The continuous growth of partner organizations, currently over 80, requires that the FLETC continually balances the competing needs and 

demands among these organizations. The FLETC responds to changes resulting from shifting priorities, budget decisions, fluctuations in 

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

Verification and Validation:

Scope (Range) of Data

The results of the survey provide on-going opportunities for improvements that are incorporated into FLETC training curricula, processes 

and procedures. The calculated percentage is the number of partners who agree or strongly agree divided by the number of partners who 

responded.

Data Source

On an annual basis, 100% of FLETC partner organizations are surveyed using the Partner Organization Satisfaction Survey (POSS). The 

survey uses a modified six-point Likert scale (Strongly Agree, Agree, Slightly Agree, Slightly Disagree, Disagree, and Strongly Disagree).

Data Collection Methodology

Completed surveys are returned to the FLETC, electronically scanned using OCR software or via a web-based survey and the results are 

calculated.

Reliability Index: Reliable

Explanation Of Data Reliability Check

The survey was developed using contemporary survey methods comparable to those used by the military services and other major training 

organizations. FLETC leaders conduct verbal sessions with PO key representatives to confirm and discuss their responses. Continually, 

throughout the year other formal and informal input is solicited from the PO representatives and used to validate the survey results. No 

known integrity problems exist.
32 Federal Law Enforcement Training Center

Strategic Plan and Performance

FLETC—Federal Law Enforcement Training Program

Performance Goal:

Deploy federal law enforcement agents and officers with the knowledge and skills to effectively enforce laws and regulations, protect the 

Nation and interact with the public in ways that demonstrate respect for individuals and civil liberties.

FLETC Strategic Goal Four: Implement best management practices.

DHS Strategic Goals: 1. Awareness; 2. Prevention; 3. Protection

DHS Objective(s): 1.1, 1.2, 1.4, 2.1, 2.2, 2.4, 2.5, 2.6, 3.1, 3.3, 3.4, 3.6, 3.7

Performance Measure: Supporting

Cost of a student-week of training

Fiscal Year: FY2003

Actual

FY2004

Target

FY2004 

Actual

FY 2004 

Results

Target/Actual Indicator: $803 Baseline $1,127 Baseline 

Established

Description: 

The total FLETC operating expenses divided by the total number of student-weeks trained. This measure reflects how well the FLETC 

employs its allocated resources and assures the Partner Organizations that the training their personnel receive is both effective and efficient. 

The future year targets will be adjusted as required by inflation.

Explanation of FY 2004 Results: 

The FLETC ensures that training is provided in most cost-effective manner by taking advantage of economies of scale available only from a 

consolidated law enforcement training organization. For FY2004 cost of a student week of training increased due to transitioning from a 

6-day to a 5-day workweek and from significant PO cancellations as a result of budgetary constraints.

Verification and Validation:

Scope (Range) of Data

This measure tracks the efficiency and cost effectiveness of the FLETC Law Enforcement training process.

Data Source

The total cost of training is captured through the automated financial and student information systems.

Data Collection Methodology

The total cost of training is captured through the automated financial and student information systems.

Reliability Index: Reliable

Explanation Of Data Reliability Check

Verification of the data is done annually as part of the CFO financial reporting. No known data integrity problems exist.
Performance and Accountability Report 33

FLETC—Federal Law Enforcement Training Program

Performance Goal:

Deploy federal law enforcement agents and officers with the knowledge and skills to effectively enforce laws and regulations, protect the 

Nation and interact with the public in ways that demonstrate respect for individuals and civil liberties.

FLETC Strategic Goal Four: Implement best management practices.

DHS Strategic Goals: 1. Awareness; 2. Prevention; 3. Protection

DHS Objective(s): 1.1, 1.2, 1.4, 2.1, 2.2, 2.4, 2.5, 2.6, 3.1, 3.3, 3.4, 3.6, 3.7

Performance Measure: Supporting

Percentage of FLETC employees that express overall satisfaction on the Employee Satisfaction Survey (ESS).

Fiscal Year: FY2003

Actual

FY2004

Target

FY2004 

Actual

FY 2004 

Results

Target/Actual Indicator: 74.5 70% 75.3% Met

Description: 

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.

Explanation of FY 2004 Results: 

The FLETC remains committed to maintain a highly skilled, motivated workforce

Verification and Validation:

Scope (Range) of Data

The Employee Satisfaction Survey (ESS) provides a formal means for FLETC management to gauge the level of satisfaction of its employees 

with the working environment, to identify opportunities for improvement and to highlight successful policies and program. The calculated 

percentage is the number of employees that respond satisfied or very satisfied divided by the total number of employees who responded to 

the survey.

Data Source

A modified six-point Likert scale (Very Satisfied, Satisfied, Slightly Satisfied, Slightly Dissatisfied, Dissatisfied, and Very Dissatisfied) is used.

Data Collection Methodology

Data for this measure is captured through the use of an automated system as part of the annual Employee Satisfaction Survey (ESS).

Reliability Index: Reliable

Explanation Of Data Reliability Check

Results from other formal and informal sources of employee input are used on an on-going basis to validate the survey results, such as 

interviews, employee forums, complaints, comments, etc. No known data integrity problems exist.
34 Federal Law Enforcement Training Center

Strategic Plan and Performance

FLETC Strategic and Performance Plan Linkage

FY 2004-2009

Major Activities and Priorities

 

The Federal Law Enforcement Training Center’s (FLETC) mission is to serve as the Federal government’s 

leader for and provider of world-class law enforcement training. We prepare new and experienced law 

enforcement professionals to fulfill their responsibilities safely and proficiently. The average basic student 

spends 12 weeks at FLETC and receives instruction in all phases of law enforcement from firearms 

and high-speed vehicle operations to legal case instructions and defendant interview techniques. We 
Performance and Accountability Report 35

accommodate the students’ housing, food, laundry and subsistence needs to allow them to totally focus 

on their training. We also ensure that training is provided in the most cost-effective manner by taking 

advantage of economies of scale available only from a consolidated law enforcement training organization.

We are committed to providing strong, collaborative leadership for law enforcement training. Working as 

partners with client agencies, including state, local and international organizations, we identify ways that 

research, training, and education can be used to protect our democratic institutions, ensure public safety, 

and preserve law and order.

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

forensics and investigative technologies, computer and financial investigations, 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 cadre 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. 

Strategic Priorities

The strategic priorities of the FLETC focus on expanding training programs through partnership and 

emerging technology. The law enforcement officers training at the FLETC are the primary resources used 

to fight the war on terrorism and to make the homeland more secure. The FLETC will concentrate our 

efforts on:

• Innovative development and integration of alternative 

training technologies, especially simulation and 

modeling. Simulation technology emulates 

highly dangerous law enforcement driving 

scenarios and environments that cannot 

be simulated due to inability to replicate 

environment, conditions and safety concerns. 

Current methods in use permit the actual 

driving at real-speeds, allowing the student 

Self-Defense Techniques Training

FLETC, Charleston, SC
36 Federal Law Enforcement Training Center

Strategic Plan and Performance

to understand principles of vehicle dynamics and driver controls within established time limits. 

Simulation technology for driver training emulates rural/urban/city environments, vehicle/

pedestrian conflicts, time of day and weather. This training can measure the student’s knowledge 

for point of possible perception, point of actual perception, reaction time and point of no avoidance 

to each particular set of conflicts. The performance goal is to reduce frequency, severity and vehicle 

fatalities for operational accidents by law enforcement agents and officers. Design and construction 

of a simulation training facility will commence in FY 2005 with an estimated completion date of 

October 2006. 

• Intelligence Training: Integrating homeland security and law enforcement requires effective surveillance 

and intelligence functions. In response to the most immediate need for intelligence awareness 

training, the FLETC developed in FY 2004 the Anti-terrorism Intelligence Awareness Training Program 

which specifically targeted line officers and supervisors in the law enforcement community. This 

program will be delivered at various geographic locations to accommodate as many law enforcement 

officers as possible. The FLETC is also working with the DHS Information Analysis and Infrastructure 

Protection Directorate to develop a common means of collecting, developing, analyzing, processing 

and sharing of intelligence. This initiative will promote intelligence analysis and sharing between 

federal, state, local and tribal law enforcement officers.

• Counter Terrorism: In response to changing mission 

requirements, FLETC, in conjunction with our 

Partner Organizations, developed the design 

and training requirements for the Counter 

Terrorism Operations Training Facility (CTOTF). 

This facility will consist of four different 

environments – urban, suburban, inter-modal 

and international training areas – which is 

designed to replicate both foreign and domestic 

settings. It will offer a variety of training venues, 

such as apartments, row houses, neighborhoods, 

schools, federal buildings, embassy, roadways, 

and public transportation. In FY 2004, the 

training needs assessment was validated and the 

design and initial construction commenced for 

the inter-modal and international training sites. 

While this facility is multi-phased through FY 

2011, initial training is scheduled to begin in 

June 2005. This facility which consolidates anti/

counter terrorism training will better prepare 

law enforcement officers to fight terrorism.

Hazardous Material Training
Performance and Accountability Report 37

Part III

Financial Information

Fiscal Year 2004

U.S. Department of Homeland Security

Federal Law Enforcement Training Center

Performance and Accountability Report 37
38 Federal Law Enforcement Training Center

Message from the Chief Financial Officer

I am very pleased once again to present the FLETC Performance and Accountability 

Report (PAR) for FY 2004. The PAR documents the FLETC’s significant 

accomplishments and, particularly for FY 2004, the results of the initial full 

year of financial operations subsequent to FLETC’s transfer to the Department of 

Homeland Security. The PAR also includes an historical overview of the FLETC’s 

mission and the assessment of its performance measures.

FY 2004 was another year of significant challenge and notable progress as the FLETC 

achieved its goals and objectives of training Federal, state, local, and international 

law enforcement officers. The technical competence and professionalism of the 

FLETC CFO staff are the underlying foundation by which the highest standards 

in financial management have been maintained. I am very proud of the FLETC CFO staff’s commendable 

performance in support of the training mission. 

As a frontrunner in financial management within the DHS, the FLETC sustained its reputation by continuously 

improving its processes to adapt to changes within the DHS and the Federal government. Throughout FY 

2004, the FLETC consistently achieved a green rating on the President’s Management Agenda in Improved 

Financial Performance. Similarly, the FLETC maintained its excellence in financial reporting, ensuring all 

required recurring and periodic deliverables were accurately prepared and submitted to the DHS well ahead 

of the due dates. Although a limited scope audit entity within the DHS, the FLETC has set the bar high in 

the area of financial performance and realizes the importance of maintaining and adhering to proper Federal 

financial management concepts and principles. 

 

In the eMerge2 program initiative, the DHS is ambitiously developing a futuristic financial management 

operation that will transform disparate support functions into electronic solutions through integration and 

interoperability of systems. When fully implemented, the eMerge2 will provide DHS high level executive 

decision makers timely and accurate business information critical to the security of the United States. The 

FLETC CFO staff is firmly committed to support and foster the eMerge2 objectives as demonstrated by 

the FLETC staff’s active participation in the requirements definition stage during the infancy of eMerge2. 

The FLETC CFO Directorate remains acutely aware of the tremendous challenge and opportunity with the 

implementation of eMerge2. 

38 Federal Law Enforcement Training Center
Performance and Accountability Report 39

SECTION I: OPEN MATERIAL WEAKNESSES AS OF 9/30/04 – NONE REPORTED. 

SECTION II: THE LIST OF MATERIAL WEAKNESSES CLOSED DURING FY 2004 - NONE. 

SECTION III: OPEN REPORTABLE CONDITIONS AS OF 9/30/04 – NONE.

Federal Managers Financial Integrity Act (FMFIA) Summary

FLETC management controls are established 

in accordance with standards required by 

Section 2 of the Federal Managers Financial 

Integrity Act (FMFIA) and provide reasonable 

assurance that: (1) our programs are achieving 

their intended results; (2) resources are used 

in a manner that is consistent with our 

mission; (3) assets are protected from fraud, 

abuse, waste, and mismanagement; (4) laws 

and regulations are followed: (5) continuity 

of operations planning in critical areas is 

sufficient to reduce risk to reasonable levels; 

(6) controls are sufficient to minimize any 

improper or erroneous payments; and (7) 

performance information is reliable. There 

is reasonable assurance that the FLETC 

accounting and financial systems conform 

with Government-wide financial information 

standards as well as financial system functional 

standards for FY 2004 in accordance 

with Section 4 of the FMFIA. The FLETC 

substantially complies with the requirements 

of the Federal 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 level.

Annual Assurance Statement for Fiscal Year 

2004

Based on the results of its annual assessment 

process, the Federal Law Enforcement 

Training Center (FLETC) provides reasonable 

assurance that its system of management and 

administrative control, taken as a whole, 

achieve the objectives of Section 2 of the 

Federal Managers Financial Integrity Act 

(FMFIA). The FLETC also provides reasonable 

assurance that its accounting and financial 

systems generally conform to the Comptroller 

General’s principles, standards, and related 

requirements and achieve the objectives of 

Section 4 of the FMFIA.

Connie L. Patrick

Director

Federal Law Enforcement Training Center

Connie L. Patrick
40 Federal Law Enforcement Training Center

Accountant’s Compilation Report

December 1, 2004

To: FLETC Management, Partner Organizations and Other Stakeholders

We have compiled the accompanying statements of Balance Sheets for the year that ended September 30, 2004 

and the seven months that ended September 30, 2003, Statement of Net Cost, Statement of Changes in Net 

Position, Statement of Budgetary Resources, Statement of Financing, and Statements of Custodial Activity for the 

Federal Law Enforcement Training Center for the year that ended September 30, 2004 and 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). Except for the Balance Sheets and the Statements of 

Custodial Activity, the financial statements show no comparative Fiscal Year 2003 data due to the transfer of the 

FLETC to the DHS in March 2003, which only comprised seven months of financial activities in FY 2003. 

, CPA, CGFM

40 Federal Law Enforcement Training Center
Performance and Accountability Report 41

Department of Homeland Security

FEDERAL LAW ENFORCEMENT TRAINING CENTER

BALANCE SHEETS

As of September 30, 2004 and September 30, 2003

(Dollars in Thousands)

2004 2003

ASSETS:

Intragovernmental Assets:

Fund Balance (Note 2) $ 118,828 $ 111,139 

Accounts Receivable - Federal Agencies (Note 3) 7,318 9,704 

Advances to Federal Agencies (Note 4) 841 1,292 

Total Intragovernmental Assets $ 126,987 $ 122,135 

Accounts Receivable - State, Local & Others (Note 3) 682 1,094 

Inventory and Related Property, Net (Note 5) 8,043 6,791 

Property, Plant and Equipment, Net (Note 6) 339,047 324,034 

Total Assets $ 474,759 $ 454,054 

LIABILITIES:

Intragovernmental Liabilities:

Personnel Liabilities-FECA Liability to be paid to DOL $ 1,750 $ 1,813 

Employer Contribution & Payroll Taxes - 250 

Total Intragovernmental Liabilities $ 1,750 $ 2,063 

Other Liabilities:

Accounts Payable $ 2,371 $ 5,188 

Unfunded Annual Leave 6,106 5,158 

Other Liabilities 1,402 1,460 

Total Other Liabilities $ 9,879 $ 11,806 

Liabilities Not Covered by Budgetary Resources

Accrued Payroll and Benefits (Note 7) 3,081 2,207 

Actuarial FECA Liability (Note 7) 8,083 10,813 

Contingencies (Note 8) 60,161 65,875 

Environmental and Disposal Liabilities (Note 9) 2,610 2,610 

Total Liabilities Not Covered by Budgetary Resources $ 73,935 $ 81,505 

Total Liabilities $ 85,564 $ 95,374 

NET POSITION (Note 10)

Cumulative Results of Operations $ 284,638 $ 250,462 

Unexpended Appropriations 104,557 108,218 

Total Net Position $ 389,195 $ 358,680 

Total Liabilities and Net Position $ 474,759 $ 454,054 

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

Financial Information

Department of Homeland Security Programs 2004

Accreditation

Gross Cost

With the Public $ 1,158

Net Cost - Accreditation $ 1,158

Construction & Improvement

Gross Cost

Intergovernmental $ 2,918

With the Public 11,824

Total Gross Cost 14,742

Less: Earned Revenue

Intergovernmental 1,197

Total Earned Revenue 1,197

Net Cost - Construction and Improvement $ 13,545

Federal Law Enforcement Training

Gross Cost

Intergovernmental $ 30,009

With the Public 170,120

Total Gross Cost 200,129

Less: Earned Revenue

Intergovernmental 55,792

Total Earned Revenue 55,792

Net Cost - Federal Law Enforcement Training $ 144,336

International Law Enforcement Training

Gross Cost

With the Public $ 3,216

Total Gross Cost 3,216

Less Earned Revenue

With the Public 1,197

Total Earned Revenue 1,197

Net Cost - International Law Enforcement Training $ 2,019

State & Local Law Enforcement Training

Gross Cost

With the Public $ 9,320

Total Gross Cost 9,320

Less Earned Revenue

With the Public 1,116

Total Earned Revenue 1,116

Net Cost State & Local Law Enforcement Training $ 8,204

NET COST OF OPERATIONS $ 169,262

Department of Homeland Security

See Accountant's Compilation Report

FEDERAL LAW ENFORCEMENT TRAINING CENTER

STATEMENT OF NET COST

For the Year Ended September 30, 2004

(Dollars in Thousands)
Performance and Accountability Report 43

Department of Homeland Security

FEDERAL LAW ENFORCEMENT TRAINING CENTER

STATEMENT OF CHANGES IN NET POSITION

For the Year Ended September 30, 2004

(Dollars in Thousands)

 2004

RESULTS OF OPERATION

Beginning Balance - 10/1/2003 $ 250,462 

Prior Period Adjustments 0 

Beginning Balances, as Adjusted $ 250,462 

Budgetary Financing Sources:

Appropriations Used $ 193,223 

Donations 1 

Transfers In/Out Without Reimbursement 0 

Other Adjustments 0 

Other Financing Sources:

Donations and Forfeitures of Property 112 

Transfers In/Out Without Reimbursement 2,466 

Imputed Financing Sources 7,636 

Total Financing Sources $ 203,438 

Net Cost of Operations (169,262)

NET POSITION FROM OPERATIONS $ 284,638 

UNEXPENDED APPROPRIATION

Beginning Balance - 10/1/2003 $ 108,218 

Prior Period Adjustments 0 

Beginning Balances, as Adjusted $ 108,218 

Budgetary Financing Sources:

Appropriations Received $ 192,780 

Appropriations Transferred in/Out 0 

Other Adjustments (3,218)

Appropriations Used (193,223)

Subtotal - Total Financing Sources $ (3,661)

NET POSITION OF UNEXPENDED APPROPRIATIONS $ 104,557 

TOTAL NET POSITION $ 389,195 

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

Financial Information

BUDGETARY RESOURCES (Note 12) 2004

Budget Authority:

Appropriations Received $ 192,780

Net Transfers 0

Unobligated Balance

Beginning of Period 56,416

Net Transfers 0

Spending Authority from Offsetting Collections Earned

 Collected 61,550

 Received from Federal Sources (155)

Change in Unfilled Customer Orders

 Advance Received (595)

 Without Advance from Federal Sources 11,682

Subtotal 72,482

Recoveries of Prior Year Obligations 16,822

Permanently Not Available (3,216)

TOTAL BUDGETARY RESOURCES $ 335,284

STATUS OF BUDGETARY RESOURCES

Obligations Incurred

 Direct $ 195,689

 Reimbursable 72,905

Subtotal 268,594

Unobligated Balance

 Apportioned 54,855

Unobligated Balance Not Available 11,835

TOTAL STATUS OF BUDGETARY RESOURCES $ 335,284

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

Obligated Balance, Net, Beginning of Period $ 54,557

Obligated Balance Transferred Net 0

Obligated Balance, Net, End of Period

 Accounts Receivable 9,534

 Unfilled Customer Orders from Federal Sources 16,966

 Undelivered Orders 72,147

 Accounts Payable 6,355

Outlays

 Disbursements 242,801

 Collections (60,954)

 Subtotal $ 181,847

Less: Offsetting Receipts (20)

NET OUTLAYS $ 181,827

(Dollars in Thousands)

See Accountant's Compilation Report

Department of Homeland Security

FEDERAL LAW ENFORCEMENT TRAINING CENTER

STATEMENT OF BUDGETARY RESOURCES

For the Year Ended September 30, 2004
Performance and Accountability Report 45

2004

Budgetary Resources Obligated

Obligations Incurred $ 268,594

 Less: Spending Authority from Offsetting Collections and Recoveries 89,303

Obligations Net of Offsetting Collections and Recoveries 179,291

 Less: Offsetting Receipts 20

Net Obligations $ 179,271

Other Resources

Donations and Forfeitures $ 112

Transfers In/Out Without Reimbursement 2,466

Imputed Financing from Costs Absorbed by Others 7,636

Other 0

Net Other Resources Used to Finance Activities 10,214

Total Resources Used to Finance Activities $ 189,485

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 $ (926)

Resources that Fund Expenses Recognized in Prior Periods 5,714

Other 0

Resources that Finance the Acquisition of Assets or Liquidation of Liabilities 31,278

Other Resources or Adjustments to Net Obligated Resources that do not 

Affect Net Cost of Operations 2,466

Total Resources Used to Finance Items Not Part of the Net Cost of Operations 38,532

Total Resources Used to Finance the Net Cost of Operations $ 150,953

Components Requiring or Generating Resources in Future Periods

Increase in Annual Leave Liability $ 948

Increase in Environmental and Disposal Liability 0

Increase in Exchange Revenue Receivable 0

Other 145

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

Resources in Future Periods $ 1,093

Components not Requiring or Generating Resources

Depreciation and Amortization $ 17,202

Revaluation of Assets or Liabilities 14

Other 0

Total Components of Net Cost of Operations that will not Require or 

Generate Resources $ 17,216

Total Components of Net Cost of Operations that will not Require or 

Generate Resources in the Current Period $ 18,309

Net Cost of Operations $ 169,262

(Dollars in Thousands)

See Accountant's Compilation Report

Department of Homeland Security

FEDERAL LAW ENFORCEMENT TRAINING CENTER

STATEMENT OF FINANCING

For the Year Ended September 30, 2004
46 Federal Law Enforcement Training Center

Financial Information

Notes to the Financial Statements

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, Botswana; and Latin 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 
Performance and Accountability Report 47

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. 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 prior fiscal year advances to the legacy Department of the Treasury 

Working Capital Fund (WCF) for expenses of operating and maintaining common administrative services 

of Treasury provided to the FLETC prior to its transfer to DHS. In accordance with the established Treasury 

WCF procedures, funds for services were collected in advance and expended as services were 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 
48 Federal Law Enforcement Training Center

Financial Information

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

but is expensed when taken.

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 Judgment Fund on behalf of the FLETC and settlements to be paid 

from FLETC appropriations. Settlements paid from the Judgment 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 
Performance and Accountability Report 49

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.

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, 2004 and 2003, are as follows (in thousands):

Fund Type 2004 2003

Trust Funds $ 10 $ 287 

Appropriated Funds 118,681 110,686 

Other Fund Types 137 166 

TOTAL $118,828 $111,139 

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, 2004, the status of fund balance with Treasury consisted of the following.

Status

 

2004

 

2003

Unobligated Balance - Available $ 54,855 $ 46,972 

Unobligated Balance - Unavailable 11,834 9,444 

Obligated Balance Not Yet Disbursed 52,002 54,557

TOTAL $118,691 $110,973
50 Federal Law Enforcement Training Center

Financial Information

NOTE 3: ACCOUNTS RECEIVABLE

ENTITY INTRA-GOVERNMENTAL ACCOUNTS RECEIVABLE

Intra-governmental Accounts Receivables due from other Federal agencies, as of September 30, 2004 and 2003, 

total $7.3 million and $9.7 million, respectively, and are considered fully collectible.

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, 2004 and 2003, receivables from the public total $0.7 million

and $1.1 million, and are net of uncollectible amounts totaling $39 thousand and $38 thousand, respectively. 

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, 2004 and 2003, consist of $1 million and $2 million of 

prior fiscal year funds, respectively, that were transferred to the legacy Department of Treasury Working Capital 

Fund prior to the FLETC transfer to DHS.

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

administrative services of Treasury that were determined as more advantageous and economical to be carried out 

as centralized service.

NOTE 5: OPERATING MATERIALS AND SUPPLIES

Operating materials and supplies as of September 30, 2004 and 2003, consist of the following (in thousands):

2004 2003

Ammunition $ 3,905 $ 3,175 

Uniforms 2,797 2,366 

Maintenance materials and supplies 137 113 

Training and office supplies 863 788 

Gas and oil 26 28 

Auto materials and supplies 315 321

TOTAL $ 8,043 $ 6,791 

The value of operating materials and supplies is determined by the average cost method.
Performance and Accountability Report 51

NOTE 6: PROPERTY, PLANT, AND EQUIPMENT

Property, plant, and equipment (PP&E) as of September 30, 2004 and 2003, consist of the following (in 

thousands):

Service Accumulated

Life Acquisition Cost Depreciation/Amortization Net Book Value

Category (Years) 2004 2003 2004 2003 2004 2003

Land and Land Rights N/A $4,077 $4,077 $0 $0 $4,077 $4,077

Construction in Progress N/A 11,796 43,088 0 0 11,796 43,088 

Buildings, Structures,

and Facilities 20-30 345,094 282,242 83,733 72,082 261,361 210,160 

Equipment:

ADP 5 340 340 301 273 39 67 

Vehicles 5-8 3,809 3,321 2,325 1,909 1,484 1,412 

Other Equipment 5 3,410 2,998 3,118 2,910 292 88 

Assets Under Capital 

Lease 20 68,031 68,031 8,239 3,101 59,792 64,930 

Leasehold Improvements 20-30 213 213 9 2 204 211 

Total Property, Plant 

and Equipment $436,770 $404,310 $97,725 $80,277 $339,045 $324,033

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, as well as the turnover of the 

Cheltenham facility, are stated as the transfer values that approximate historical costs. 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. 
52 Federal Law Enforcement Training Center

Financial Information

NOTE 7: OTHER LIABILITIES NOT COVERED BY BUDGETARY RESOURCES

As of September 30, 2004 and 2003, other liabilities not covered by budgetary resources consist of the 

following (in thousands)

2004 2003

Accrued Payroll and Benefits $3,081 $2,207

Actuarial FECA Liability 8,083 10,813

TOTAL $11,164 $13,020

NOTE 8: CONTINGENT LIABILITIES

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

vigorously contests all claims and lawsuits. As of September 30, 2004, the FLETC recorded contingent 

liabilities of $60 million. 

Not Covered By Budgetary Resources 2004 2003

Probable Estimate $60,161 $65,875

Possible Minimum - -

Possible Maximum $60,161 $65,875

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” arrangements 

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 $60 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 2004. 

OPERATING LEASES

A. FLETC as a Lessee
Performance and Accountability Report 53 www.fletc.gov 53

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):

Year Amount

Land and Building 1 (2005) $315

2 (2006) 315

3 (2007) 315

4 (2008) 315

5 (2009) 315

After 5 Years 4,608

Total Future Payment $6,183

B. FLETC as a Lessor

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

irrevocable 50-year lease for a communications 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): 

 

Year Amount

Communications Tower 1 (2005) $10

2 (2006) 10

3 (2007) 10

4 (2008) 11

5 (2009) 11

After 5 Years 474

Total Future Payment $526

NOTE 9: ENVIRONMENTAL CLEAN-UP LIABILITY

The FLETC has recorded a $2.6 million environmental clean-up cost 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 as soon as two other indoor firearms ranges are 

completely renovated. 
54 Federal Law Enforcement Training Center

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.

NOTE 11: STATEMENT OF NET COST

The FLETC programs link to the DHS strategic goals. Net costs for the relevant DHS strategic goals are as 

follows (in thousands):

ORGANIZATIONAL

PROGRAM AWARENESS PREVENTION PROTECTION EXCELLENCE TOTAL

Accreditation

Gross Cost $ - $ - $ - $ 1,158 $ 1,158

Net Cost - - - 1,158 1,158

Construction and Improvement

Gross Cost 1,474 6,634 6,634 14,742 - 

Less: Earned Revenue (120) (539) (539) (1,198) - 

Net Cost 1,354 6,095 6,095 13,544 - 

Federal Law Enforcement Training

Gross Cost 20,013 90,058 90,058 200,129 - 

Less: Earned Revenue (5,579) (25,107) (25,107) (55,793) - 

Net Cost 14,434 64,951 64,951 144,336 - 

International Law Enforcement Training

Gross Cost 804 1,609 804 3,217 - 

Less: Earned Revenue (299) (599) (299) (1,197) - 

Net Cost 505 1,010 505 2,020 - 

State & Local Law Enforcement Training

Gross Cost 2,796 4,660 1,864 9,320 - 

Less: Earned Revenue (335) (558) (223) (1,116) - 

Net Cost 2,461 4,102 1,641 8,204 - 

Total Net Cost of Operations

Gross Cost 25,087 102,961 99,360 1,158 228,566

Less: Earned Revenue (6,333) (26,803) (26,168) (59,304) - 

Net Cost $ 18,754 $ 76,158 $ 73,192 $ 1,158 $ 169,262

DHS STRATEGIC GOALS

Financial Information
Performance and Accountability Report 55

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

Imputed Cost

Interest

Subtotal

NOTE 12: STATEMENT OF BUDGETARY RESOURCES

As of September 30, 2004, budgetary resources obligated for undelivered orders total $72.1 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 October 1, 2003, consists of the following (in 

thousands):

Recoveries

Cancellation of expired and no-year accounts 

Enacted rescissions of prior year balanced

Permanently not available PL 105-61

Net Transfers, current year authority realized

Total

$75,275

17,378

6,772

790

8,844

968

63,534

13,664

13,984

2,737

14

17,202

1

(381)

7,635

 149

$228,566

2004

$16,822

(2,078)

0

(1,138)

 0

$13,606

The breakdown of program expenses by budget object class for the year that ended September 30, 2004, 

consists of the following (in thousands):
56 Federal Law Enforcement Training Center

Financial Information

2004 2003

SOURCES OF CUSTODIAL REVENUE & COLLECTIONS (Note 1)

REVENUE RECEIVED

Fines, Penalties, Interest & Other Revenue $ 20 $16

TOTAL REVENUE RECEIVED $ 20 $16

NET REVENUE RECEIVED $ 20 $16

TOTAL REVENUE $ 20 $16

DISPOSITION OF CUSTODIAL REVENUE & COLLECTIONS 

Amounts Provided to Fund the Federal Government $ 20 $16

TOTAL DISPOSITION OF CUSTODIAL REVENUE & COLLECTIONS $ 20 $16

NET CUSTODIAL REVENUE ACTIVITY $ - $ -

See Accountant's Compilation Report

Department of Homeland Security

FEDERAL LAW ENFORCEMENT TRAINING CENTER

STATEMENTS OF CUSTODIAL ACTIVITY

For the Year Ended September 30, 2004 and the Seven Months Ended September 30, 2003

(Dollars in Thousands)

Custodial Financial Statements
Performance and Accountability Report 57

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.

Firearms Training

Artesia Operations, NM
58 Federal Law Enforcement Training Center

Vice President Richard Cheney and Secretary Michael Chertoff address students, faculty and staff during a visit

to the Federal Law Enforcement Training Center in Glynco, Georgia on May 2, 2005 
Performance and Accountability Report 59

Part IV

Supplemental Information

Fiscal Year 2004

U.S. Department of Homeland Security

Federal Law Enforcement Training Center

Performance and Accountability Report 59
60 Federal Law Enforcement Training Center

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 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 Operations

The FY 2004 net cost of operation 

increased by 8% or $13 million from 

last fiscal year. The number of students 

trained and number of student-weeks 

increased by 19% or 7,000 students 

and decreased by 17% or 31,000 

student-weeks, respectively, from FY 

2003. The average length of training 

and cost per student was three weeks 

and $4,000, respectively. 

Supplemental Information
Performance and Accountability Report 61

Program Expenses

Of the $229 million gross program 

expenses in FY 2004, 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 2004.

Category of Funds

Of the $335 million total budgetary 

resources in FY 2004, 48% or $161 

million was earmarked for salaries and 

expenses; 29 % or $98 million for 

training; and 23% or $76 million for 

construction.
62 Federal Law Enforcement Training Center

Supplemental Information

Assets

As of September 30, 2004, the value of 

the FLETC’s total assets is $475 million, 

an increase of 5% or $21 million 

from FY 2003, largely attributed to 

the additional capitalization of real 

properties. 

The majority of the FLETC’s assets 

are $339 million plant, property, and 

equipment (PP&E) and $119 million 

fund balance as of September 30, 

2004. 

239

305

419

454 475

0

100

200

300

400

500

Millions

FY 2000 FY 2001 FY 2002 FY 2003 FY 2004

Total Assets
Performance and Accountability Report 63

The majority of the FLETC’s PP&E 

accounts are buildings and structures 

with net book value of $261 million. 

66% or $173M, 19% or $49M, and 

15% or $39M, are located in Glynco, 

GA, Artesia, NM, and Cheltenham, MD, 

respectively.

Property, Plant, and Equipment

The value of the FLETC’s property, plant 

and equipment (PP&E) is $339 million 

as of September 30, 2004, an increase 

of 5% or $15 million from FY 2003, 

primarily due to the ongoing facility 

construction and building renovation 

in Cheltenham, MD. 

137

175

283

324

339

0

50

100

150

200

250

300

350

Millions

FY 2000 FY 2001 FY 2002 FY 2003 FY 2004

Property, Plant and Equipment
64 Federal Law Enforcement Training Center

Supplemental Information

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 2004, the total exchange revenue amounted to $59 million of which $57 million and $2 million 

were derived from Federal and State and local agencies, respectively. The exchange revenue decreased by 9% 

or $6 million from FY 2003, primarily attributed to the partner organizations’ reduction in reimbursement 

for advance training courses.

27

1

31

1

55

1

63

2

57

2

0

10

20

30

40

50

60

70

MILLION

2000 2001 2002 2003 2004

FISCAL YEAR

EXCHANGE REVENUE

Federal Public
Performance and Accountability Report 65

Automated Clearing House (ACH) Vendor Payments

ACH vendor payments have been maximized in FY 2004. ACH is an expeditious, cost-effective 

payment method that enhances accuracy and customer service to vendors.

All-Terrain Vehicle Obstacle Course Training

74

87

95 98 98

0

20

40

60

80

100

PERCENT

2000 2001 2002 2003 2004

FISCAL YEAR

ACH PAYMENT
66 Federal Law Enforcement Training Center

Supplemental Information

FLETC PARTNER ORGANIZATIONS

3 Branches of Government

31 Member Departments and Independent Agencies

81 Partner Organizations

EXECUTIVE BRANCH:

Agency for International Development Office of the Inspector General

Agriculture U.S. Forest Service

 Office of the Inspector General

 

Central Intelligence Agency Office of the Inspector General

 Office of Security

Commerce Bureau of Industry and Security

 National Institute of Standards and Technology

 National Marine Fisheries Service

 Office of the Inspector General

 Office of Security

Defense Air Force Office of Special Investigations

 Defense Criminal Investigative Service

 Defense Logistics Agency

 National Security Agency

 Naval Criminal Investigative Service

 Office of the Inspector General

 Pentagon Force Protection Agency

Education Office of the Inspector General

Energy Office of the Inspector General

Environmental Protection Agency Criminal Investigations Division

 Office of the Inspector General

Federal Deposit Insurance Office of the Inspector General

Corporation

General Services Administration Office of the Inspector General

Health and Human Services Food and Drug Administration
Performance and Accountability Report 67

National Institutes of Health

Office of the Inspector General

Homeland Security Citizenship and Inspection Services

Customs and Border Protection

Federal Air Marshals

Federal Emergency Management Agency Office of the Inspector General

Federal Emergency Management Agency Office of Safety and Security

Federal Protective Service

Immigration and Customs Enforcement

Office of the Inspector General

Transportation Security Administration

U.S. Border Patrol

U.S. Coast Guard

U.S. Secret Service

Housing and Urban Development Office of the Inspector General

Interior Bureau of Indian Affairs

Bureau of Land Management

Bureau of Reclamation

Fish and Wildlife Service

National Park Service

Office of the Inspector General

Office of Surface Mining, Reclamation and Enforcement

U.S. Park Police

Justice Bureau of Alcohol, Tobacco and Firearms

Federal Bureau of Prisons

Office of the Inspector General

U.S. Marshals Service

Labor Office of the Inspector General

National Aeronautics and Space Office of the Inspector General

Administration

National Railroad Passenger Amtrak Police

Corporation

Nuclear Regulatory Commission Office of the Inspector General

Office of Personnel Management Office of the Inspector General
68 Federal Law Enforcement Training Center

Supplemental Information

Railroad Retirement Board Office of the Inspector General

Small Business Administration Office of the Inspector General

Smithsonian Institute National Zoological Park

Office of Protection Services

Social Security Administration Office of the Inspector General

State Bureau of Diplomatic Security

Office of the Inspector General

Tennessee Valley Authority Office of the Inspector General

TVA Police

Transportation Office of the Inspector General

Treasury Bureau of Engraving and Printing

Financial Crimes Enforcement Network

Internal Revenue Service Criminal Investigations Division

Office of the Inspector General

Treasury Inspector General for Tax Administration

U.S. Mint

U.S. Postal Service Office of the Inspector General

Postal Inspection Service-Postal Police

Veterans Affairs Office of the Inspector General

JUDICIAL BRANCH:

U.S Courts Office of Probation and Pretrial Services

Supreme Court Police

LEGISLATIVE BRANCH:

U.S. Congress Library of Congress Police

Office of the Inspector General

Office of Security

 U.S. Capitol Police
Performance and Accountability Report 69

Principle Officials of the FLETC

Director..............................................................................................Connie L. Patrick

 Chief of Staff..................................................................................Jane C. Titus 

 Chief Counsel................................................................................Willis C. Hunter

 Public Affairs Officer........................................................................Peggy D. Dixon

 Senior Associate Director, Washington Operations........................................John C. Dooher 

 

 Assistant Director - Chief Financial Officer.............................................Alan L. Titus

 Deputy Director...................................................................................D. Kenneth Keene

 Assistant Director, Training.................................................................Bruce J. Bowen

 Deputy Assistant Director, Training Operations....................................Bradley W. Smith

 Deputy Assistant Director, Training Applications..................................Marie R. Bauer

 Assistant Director, Training Innovation and Management............................Michael R. Hanneld

 Deputy Assistant Director, Training Management................................Robert Ray

 Deputy Assistant Director, Training Support.........................................Robert S. Gray 

 Assistant Director, Field Training .........................................................George R. Havens

 Deputy Assistant Director, Artesia Operations.....................................Joseph W. Wright

 Deputy Assistant Director, State and Local Law Enforcement Training.........Stanley Moran

 Deputy Assistant Director, International Training................................Hobart M. Henson

 

Deputy Assistant Director, Charleston Operations...................................Eugene L. Coon

 Deputy Assistant Director, Cheltenham Operations.................................Robert A. Smith 

 

 Assistant Director, Administration ......................................................Cynthia J. Atwood

 

Deputy Assistant Director, Assets Management ...................................Gregory G. Carver 

 Deputy Assistant Director, Facilities Management................................Paul H. Magalski 

 Assistant Director - Chief Information Officer........................................Sandra H. Peavy 

 Deputy Assistant Director, Chief Information Officer...............................Raymond Barnett
7070 Federal Law Enforcement Training Center

Thomas Jefferson Memorial

Washington, DC

(Photograph taken during filming of a video production for FLETC, Cheltenham Operations)
Performance and Accountability Report 71

For Additional Information Contact:

Public Affairs Office

Federal Law Enforcement Training Center

Glynco, GA 31524

(912) 267-2447

Internet Address

http://www.fletc.gov

FLETC/Directorate of Training Innovation and Management/Training Support/Media Support Division/Reference Number: G-318-05 71
72 Federal Law Enforcement Training Center

 Federal Law Enforcement Peace Officers Memorial

Federal Law Enforcement Training Center, Glynco, Georgia

Federal Law Enforcement Training Center

U. S. Department of Homeland Security

1131 Chapel Crossing Road

Glynco, Georgia 31524

www.fletc.gov