WWW.FLRA.GOV 

U.S. FEDERAL LABOR RELATIONS AUTHORITY

Promoting and protecting labor-management relations

for effective, efficient Government.

PERFORMANCE AND 

ACCOUNTABILITY REPORT
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UNITED STATES

FEDERAL LABOR RELATIONS AUTHORITY

Performance and Accountability Report

2023
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TABLE OF CONTENTS

MESSAGE FROM THE CHAIRMAN ....................................................................................................6

MANAGEMENT’S DISCUSSION AND ANALYSIS............................................................................9

BACKGROUND AND MISSION............................................................................................................ 9

ORGANIZATIONAL CHART...............................................................................................................10

STRATEGIC AND PERFORMANCE-PLANNING FRAMEWORK......................................................................12

FY 2023 Performance Goals..............................................................................................................................14

PERFORMANCE SUMMARY.......................................................................................................................16

FINANCIAL ANALYSIS..............................................................................................................................34

MANAGEMENT ASSURANCES...................................................................................................................36

FY 2023 PERFORMANCE GOALS AND RESULTS ........................................................................38

Performance Goal 1.1.1: Timely investigate, prosecute, and adjudicate each case type (ULP, REP, ARB, 

NEG, Impasse)................................................................................................................................................38

Performance Goal 1.1.2: Resolve overage cases in a timely fashion ................................................................38

Performance Goal 2.1.1: Provide targeted training, outreach and prevention, and facilitation activities 

within the labor-management community.....................................................................................................59

Performance Goal 2.1.2: Provide effective, useful, up-to-date case-processing and case-law resources and 

trainings for the labor-management community...........................................................................................59

Performance Goal 2.2.1: Successful resolution of a significant portion of FLRA cases through ADR ...........61

Performance Goal 3.1.1: Demonstrate strong recruitment and retention practices ........................................65

Performance Goal 3.1.2: Maintain and grow agency expertise through employee development.....................67

Performance Goal 3.2.1: Improve eFiling capability and maximize its use in receiving case filings.............69

Performance Goal 3.2.2: Enhance employee technology usage and skills at every level .................................70

Performance Goal 3.3.1: Achieve high internal customer-service scores on delivery of administrative 

services ............................................................................................................................................................71

LEGACY STRATEGIC GOALS, OBJECTIVES, AND MEASURES....................................................................72

PRINCIPAL FINANCIAL STATEMENTS .........................................................................................78

MESSAGE FROM THE CHIEF EXECUTIVE OFFICER ..................................................................................78

BALANCE SHEET .....................................................................................................................................79

STATEMENT OF NET COST ......................................................................................................................80

STATEMENT OF CHANGES IN NET POSITION...........................................................................................80

STATEMENT OF BUDGETARY RESOURCES...............................................................................................82

NOTES TO THE FINANCIAL STATEMENTS ................................................................................................83

REPORT OF INDEPENDENT AUDITORS.....................................................................................................95

OTHER ACCOMPANYING INFORMATION ..................................................................................101

SUMMARY OF FINANCIAL STATEMENT AUDIT.......................................................................................101

SUMMARY OF MANAGEMENT ASSURANCES ..........................................................................................101

IMPROPER PAYMENTS ELIMINATION AND RECOVERY...........................................................................102

INSPECTOR GENERAL MEMORANDUM ON TOP MANAGEMENT CHALLENGES.......................................103
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MESSAGE FROM THE CHAIRMAN

I am pleased to submit the 2023 Performance and Accountability 

Report of the Federal Labor Relations Authority (FLRA). 

The FLRA is an independent Federal agency created by Title VII of the 

Civil Service Reform Act of 1978, also known as the Federal Service 

Labor-Management Relations Statute (the Statute), 5 U.S.C. §§ 7101-

7135. The FLRA is a small agency with a large mission: overseeing 

the labor-management relations for most Federal agencies. Thus, the 

FLRA is the rare type of agency whose performance affects other 

Federal agencies. 

The FLRA’s governing statute requires the staffing of separate components including: an 

Office of General Counsel (OGC), headed by a Presidentially-nominated, Senateconfirmed (PAS) General Counsel who prosecutes claims of unfair labor practices (ULPs) 

and oversees the elections of labor representatives (REP); an Authority component with 

three PAS members who adjudicate cases; and the Federal Service Impasses Panel, which 

swiftly resolves bargaining impasses in lieu of strikes.

A fully functioning FLRA results in cost savings throughout the Federal Government. 

When it has sufficient staff, the FLRA reduces the time, money, and energy that agencies 

and their employees spend in labor disputes—so more of those resources can be focused 

on agency missions. 

By resolving matters early, the FLRA saves taxpayers money in other ways. Many cases 

have damages that include backpay (payments for the length of time a person is out of 

work or working at reduced pay). The sooner those matters are adjudicated, the less 

potential damages the Federal Government is liable for. 

A clear example involves a recent settlement between the Bureau of Prisons and its union 

regarding wage and hour violations affecting hundreds of employees. With the help of the 

FLRA’s Collaboration and Alternative Dispute Resolution Office (CADRO) mediators, the 

matter was resolved, resulting in payments to the affected workers. Backpay was a

significant element of damages in this case. Therefore, delays in processing the case—

including delays because of insufficient staff to prosecute or mediate the matter—would 

have increased the amount the Bureau of Prisons—and ultimately the Federal 

Government—would have had to pay.

FLRA dispute resolution methods also cost significantly less than litigation and often 

help to avoid future complaints. When alternative dispute resolution techniques, such as 

mediation, are used, the parties learn to communicate better with each other. This 

means better relations between managers and employees, better morale among both, 

greater employee engagement and productivity, and lower employee turnover. 

Conversely, when the FLRA loses the ability to timely issue and process ULP complaints, 

agencies and unions are more likely to bring their disputes to arbitration, which—

according to recent Federal Mediation and Conciliation Service statistics—can cost 

approximately $6,000 per arbitration. The FLRA can resolve those disputes for a fraction 
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of that sum. Such benefits make the FLRA a cost-effective investment that ensures labor 

peace among 2.1 million Federal employees.

With this in mind, the FLRA’s performance accountability report is that FLRA staff 

continue to produce exceptional results in terms of quality, quantity, and timeliness of 

their actions, despite serious institutional strains caused by understaffing and long-term 

PAS vacancies. All FLRA components met or exceeded most or all of their annual 

performance goals. OGC eliminated a backlog of pending ULP complaint 

recommendations and continued its 2022 trend of reducing its pending caseload. Many of 

these accomplishments were made possible by the effective use of ADR (often with success 

rates of greater than 90%) at every stage of the FLRA’s processes. The FLRA also 

increased its efforts to educate the federal labor-management relations community with 

in-person, virtual, and on-demand video trainings on fresh topics. Finally, the FLRA took 

several major steps on its regulatory front. The Authority updated its negotiability 

regulations—the first substantive revisions in 25 years—and revised its procedural 

regulations to allow for electronic service of Authority notices, orders, and decisions in 

cases when parties request such service. Meanwhile, the Authority, in conjunction with 

its Solicitor’s Office, formed an agency-wide task force to conduct a comprehensive review 

of, and make recommendations regarding changes to, the FLRA’s procedural regulations. 

The Solicitor’s Office further issued revised FOIA regulations that streamline the 

agency’s processes for responding to FOIA requests.

The hard work, dedication, expertise, and sheer determination of the FLRA’s workforce in 

securing these successes must not be diminished. But the FLRA’s successes cannot hide 

the fact that the FLRA is losing ground. Trends in the FLRA’s OGC and the Authority 

components show how and why this is so. 

Although OGC met or substantially met most of its timeliness goals, there is a trend in 

that component toward delays and an aging caseload that is expected to increase in FY 

2024 for two reasons. First, anticipating the end of its Acting General Counsel’s tenure, 

in FY 2023, OGC prioritized the investigation of ULP charges and issuance of ULP 

complaints. As a result, in FY 2024, a record-low number of OGC staff are litigating the 

largest inventory of ULP cases in the component’s history. That is a task that it will not 

be easy to complete—especially since there are too few people to do the work. Second, 

since OGC is again without an actual or acting General Counsel, a new backlog of ULP 

cases is developing—and developing more quickly than the first. OGC will have to 

address that backlog when a new General Counsel is confirmed. 

Similarly, while the Authority met its goals due to the diligence of its staff, there are 

caveats to that success. First, in FY 2022, the Authority reviewed and evaluated its 

processes, and in particular its case assignment processes and how those affected the 

timing of decisions. The Authority determined that it was appropriate to adjust its 

performance metrics to more accurately address and monitor the flow of cases and the 

Authority’s capacity to act on them. The Authority’s FY 2023 performance is measured 

against the revised metrics. Second, the Authority issued fewer cases in FY 2023 than it 

normally would have because it was without a third PAS Member for most of FY 2024. 

Cases that the Authority has not been able to act on because of a split vote have been held 

in abeyance as of the date that the Authority lost its third Member—January 3, 2023. 

Cases that the Authority could act on—cases not held in abeyance—tended to be “newer” 
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cases. As a result, the cases that the Authority issued in FY 2023 were “younger” than 

they would have been if the Authority had a full complement of members. When a new 

Authority Member is confirmed, cases will be taken out of abeyance and the Authority 

will again be focused on older, more complicated cases that will take more time to resolve. 

All of this means that absent some significant change, the FLRA’s FY 2024 numbers will 

look very different from its FY 2023 numbers. Unfortunately, the FLRA’s ability to meet 

this challenge is hampered because cuts made to the FLRA over the past 20 years have 

taken the muscle off of its institutional bones. FLRA components, and in particular OGC, 

are severely understaffed. FLRA funding has essentially remained flat for the past two 

decades even though general inflation and employee compensation have increased. This 

has meant that the FLRA has had to cut its workforce to adhere to its budget. In 2004, 

the FLRA employed 213 full-time equivalent employees (FTEs) with a budget of 

$29,611,000. In 2023, the FLRA staffed its three components with a workforce of just 116 

FTEs and a budget of $29,400,000. Thus, although the mission of the FLRA and the 

scope of its statutory coverage have not changed—in 2023, the FLRA had to fulfill its 

Congressionally-mandated functions with half as many employees as it had in 2004. 

The FLRA understands that we live in times of fiscal austerity. We also understand that 

funding is a privilege (a privilege we earn every day). We know that we all must do more 

with less. However, we cannot do more with less and less every year. Attempting to 

address current and foreseeable backlogs has prompted the FLRA’s committed staff to 

work beyond capacity. Without the additional FTEs, however, the FLRA is risking losing 

incredibly talented FTEs to burnout. That—combined with increasing backlogs created 

by long-term PAS vacancies—points to a different report next year unless the FLRA’s 

funding situation is addressed. 

The FLRA’s success is critical because its work improves other agencies’ ability to perform 

their missions. As both the Statute and President Biden's Executive Order 14025, 

Worker Organizing and Empowerment recognize, “experience in both private and public 

employment indicates that the statutory protection of the right of employees to organize, 

bargain collectively, and participate through labor organizations of their own choosing in 

decisions which affect them . . . safeguards the public interest, . . . contributes to the 

effective conduct of public business, and . . . facilitates and encourages the amicable 

settlements of disputes between employees and their employers involving conditions of 

employment.”

More than ever, the FLRA leads in making federal labor-management relations work. I 

am firmly committed to this goal. I am proud to have the honor to serve as the FLRA’s

Chairman and continue to work alongside its incredibly resilient and resourceful 

employees.

Susan Tsui Grundmann

Chairman and Chief Executive and 

Administrative Officer

Federal Labor Relations Authority
9

MANAGEMENT’S DISCUSSION AND ANALYSIS

BACKGROUND AND MISSION

The U.S. Federal Labor Relations Authority (the FLRA or the Agency) and its small staff 

of 116 full-time equivalents (FTEs) are responsible for establishing policies and guidance 

regarding labor-management-relations for 2.1 million non-Postal, Federal employees 

worldwide, approximately 1.2 million (60 percent) of whom are represented in 2,200 

bargaining units. The FLRA was created by Title VII of the Civil Service Reform Act of 

1978, also known as the Federal Service Labor-Management Relations Statute (the 

Statute).

The Statute protects the rights of Federal employees to form, join, or assist a labor 

organization, or to refrain from such activity, freely and without fear of penalty or 

reprisal. Those rights include acting for a labor organization as a representative and, in 

that capacity, presenting the views of the organization. Employees also have the right to 

engage in collective bargaining with respect to conditions of employment through 

representatives chosen by the employees.

The FLRA’s mission is to exercise leadership in preventing and resolving labormanagement disputes, giving full effect to the collective-bargaining rights of employees, 

unions, and agencies. Although the FLRA is a small agency, accomplishing its mission in 

an effective and efficient manner is key to enabling the Federal Government, as a whole, 

to adapt to changing circumstances, as necessary; to continue delivering the highest 

quality services to the American public; and to deliver a nimbler, more innovative Federal 

Government. 

Further, funds spent on the FLRA result in cost savings Governmentwide. This is 

because the FLRA resolves labor disputes through a combination of alternative dispute 

resolution (ADR), adjudicating arbitration and negotiability appeals, deciding

representation (REP) questions concerning bargaining-unit determinations and elections, 

and prosecuting and adjudicating unfair labor practices. The vast majority of FLRA 

disputes are resolved before they go before its Authority component. Indeed, over 90% of 

ULPs filed against unions and agencies between 2018 and 2021 were resolved without the 

need for the FLRA’s Office of General Counsel (OGC) to issue a complaint. In cases in 

which the OGC issued a ULP complaint, close to 90% were resolved before an 

administrative trial.

The benefits of using the FLRA’s methods of dispute resolution are enormous. Not only 

are litigation and other costs lower—typically significantly lower—but future complaints 

are often avoided. ADR teaches parties the skills to avoid and resolve conflicts in future. 

When ADR techniques, such as mediation, are used, the parties learn to communicate 

better with each other. This means better relations between managers and employees, 

better morale among both, greater employee engagement and productivity, and lower 

employee turnover. Such benefits make the FLRA a cost-effective investment ensuring

labor peace among 2.1 million Federal employees.
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ORGANIZATIONAL STRUCTURE

The FLRA consists of the Authority, the OGC, and the Federal Service Impasses Panel 

(FSIP or the Panel). The Agency also provides full staff support to two other 

organizations, the Foreign Service Impasse Disputes Panel and the Foreign Service Labor 

Relations Board.

ORGANIZATIONAL CHART
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The Authority

The Authority, the FLRA’s bipartisan, adjudicatory body is composed of three full-time 

Members appointed by the President with the advice and consent of the Senate. The 

Members are appointed for fixed, five-year, staggered terms, and the President designates 

one Member to serve as Chairman. The Chairman acts as the Agency’s chief executive 

and administrative officer.

Congress directed the Authority, first and foremost, to “provide leadership in establishing 

policies and guidance” related to the purposes of the Statute. The Authority is specifically 

empowered to resolve disputes over the negotiability of proposals made in collective 

bargaining; resolve exceptions to grievance-arbitration awards; determine whether 

conduct alleged in a complaint constitutes an ULP; and review decisions of Regional 

Directors in REP disputes over bargaining-unit determinations and elections. The 

Authority Members appoint Administrative Law Judges (ALJs) to hear and prepare 

recommended decisions in cases involving ULP complaints. The ALJs’ recommended 

decisions may be appealed to the Authority. The Authority also provides training for 

Federal agencies and unions on a variety of topics related to the Statute. 

Offices and programs under the Authority’s jurisdiction include the Office of the 

Executive Director, Office of Administrative Law Judges (OALJ), Collaboration and 

Alternative Dispute Resolution Office (CADRO), Office of Case Intake and Publication 

(CIP), Office of the Solicitor, and the Equal Employment Opportunity Program (EEO). 

The Office of Inspector General (OIG) is an independent entity within the Authority.

Office of the General Counsel (OGC)

The General Counsel, appointed by the President with the advice and consent of the 

Senate, has separate and independent responsibilities from the Authority. Under the 

Statute, the General Counsel has sole responsibility for the investigation and prosecution 

of ULP charges and complaints. The General Counsel’s determinations in these matters 

are final and unreviewable. The General Counsel has direct authority over, and 

responsibility for, all employees in the OGC, including those in the FLRA’s Regional 

Offices.

The General Counsel has a small staff at FLRA Headquarters, located in Washington, 

D.C. OGC’s headquarters, provides administrative oversight; develops policies, guidance,

procedures, and manuals that provide programmatic direction for the Regional Offices; 

provides training and education for the parties; and processes appeals from the Regional 

Offices’ dismissals of ULP charges. Each Regional Office is headed by a Regional Director 

who provides leadership and management expertise for their respective Regions. 

The Regional Offices, on behalf of the General Counsel, investigate and resolve alleged 

ULP charges; file and prosecute ULP complaints at trials before an ALJ; effectuate 

compliance with settlement agreements and Authority Orders; and provide training and 

ADR services. In addition, through delegation from the Authority, the Regional Offices 

investigate and resolve REP petitions and conduct secret-ballot elections. All ULP 

charges and REP petitions are filed in the Regions.
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There are five Regional Offices located in Atlanta, Georgia; Chicago, Illinois; Denver, 

Colorado; San Francisco, California; and Washington, D.C.

Federal Service Impasses Panel (FSIP)

FSIP is composed of part-time Presidential appointees who are appointed to fixed, 

staggered five-year terms. SIP assists in resolving negotiation impasses between Federal 

agencies and labor organizations representing Federal employees that arise from 

collective-bargaining negotiations under the Statute and the Federal Employees Flexible 

and Compressed Work Schedules Act.

STRATEGIC AND PERFORMANCE-PLANNING FRAMEWORK

The FLRA has established strategies and goals designed to maximize the delivery of 

agency services throughout the Federal Government through a comprehensive review –

by leadership at all levels throughout the Agency – of its operations, staffing, work 

processes, resource allocations, and performance. Throughout FY 2023, the FLRA has 

engaged in a continuous assessment of its performance to ensure it is accomplishing its 

mission, effectively and efficiently, and that it is promoting innovation.

The FLRA’s FY 2023 performance-planning framework is based on the Agency’s FY 2022

– FY 2026 Strategic Plan, and it is supported by the Agency’s Annual Performance Plan, 

which establishes the annual performance goals and measures. It is also the result of the 

FLRA’s on-going assessment of its processes, goals, and capabilities as it implements the

Strategic Plan. The Annual Performance Plan reflects the FLRA’s commitment to 

establishing meaningful metrics that will assist in assessing performance outcomes, 

aligning resources, and effectively identifying staffing and training needs. The Annual 

Performance Plan also demonstrates the FLRA’s ongoing commitment to organizational 

excellence.
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The FLRA continually and strategically monitors its progress in accomplishing the goals 

and measures set forth in the Annual Performance Plan. This ongoing review is 

conducted on a monthly basis with distribution of the Strategic Milestones and 

Accountability Report (SMART), which contains case and performance data derived from 

the FLRA’s Case Management System (CMS) and agency management. The Agency

examines the data in the SMART Report in several forums, and—consistent with the 

FLRA’s value of transparency and employee engagement around all agency matters, 

including process and performance improvements—it shares the Agency’s status toward 

meeting its case-processing performance goals with all employees monthly. At the 

component and office levels, there are also daily performance assessments using a variety 

of reports, including: case-filing reports, which track the number and age of cases; casestatus reports, which track the status of all assigned pending cases within the Authority, 

the OGC, and the FSIP; and monthly disposition reports, which track the number, age, 

and resolution type of every closed case within the Authority and the OGC.

The analysis and assessment of these reports drive, among other things: adjustments in 

workload through case transfers at the national, Regional, and office levels; decisions to 

target services (including training, facilitations, and on-site investigations) to certain 

parties or geographical locations; and reallocation of resources, including use of details 

and contract support.

FLRA Strategic Goals

Strategic Goal #1 Strategic Goal #2 Strategic Goal #3

We will resolve disputes 

under the Federal Service 

Labor-Management Relations 

Statute in a timely, highquality, and impartial 

manner.

We will promote stability in the 

federal labor-management 

community by providing 

leadership and guidance 

through Alternative Dispute 

Resolution and education.

We will manage our resources 

effectively and efficiently in 

order to achieve organizational 

excellence.

Strategic Objectives

1.1. Achieve or exceed caseresolution timeliness 

measures, as established by 

each component.

2.1. Offer high-quality outreach 

and prevention services, as 

well as reference resources, 

to promote more effective 

labor-management relations 

across the Federal 

Government.

3.1. Recruit, retain, and 

develop a highly talented, 

motivated, and diverse 

workforce to accomplish the 

FLRA’s mission.

1.2. Set a high standard of 

quality for the caseresolution process.

2.2. Maximize the use of 

Alternative Dispute 

Resolution practices in case 

resolution.

3.2. Improve usage of existing 

technology and deploy new 

IT systems to streamline and 

enhance organizational 

operations.

3.3. Act as an effective steward 

of agency resources.
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The FLRA seeks to achieve its strategic goals primarily through the timely, high-quality, 

and impartial review and disposition of cases. The Agency supplements these efforts with 

a focus on reducing litigation and its attendant costs by helping parties to resolve their 

own disputes through collaboration, ADR, education, and labor-management-cooperation 

activities. The ultimate goal of these efforts is to give parties the skills to avoid and 

resolve conflict in the future. Further supporting these efforts is the FLRA’s focus on 

more effective and efficient use of human capital and internal improvements in 

information technology (IT).

FY 2023 PERFORMANCE GOALS

Performance Goal 1.1.1: Timely investigate, prosecute, and adjudicate each case type 

(ULP, REP, ARB, NEG, IMPASSE)

Performance Goal 1.1.2: Resolve overage cases in a timely fashion

Performance Goal 1.2.1: Develop a mechanism for soliciting external feedback on the 

FLRA case-resolution process

Performance Goal 1.2.2: Score highly on internal quality reviews regarding the caseresolution process

Performance Goal 2.1.1: Provide targeted training, outreach and prevention, and 

facilitation activities within the labor-management community.

Performance Goal 2.1.2: Provide effective, useful, up-to-date case-processing and caselaw resources and trainings for the labor-management community.

Performance Goal 2.2.1: Successful resolution of a significant portion of FLRA cases 

through ADR.

Performance Goal 2.2.2: Expanded use of ADR in ARB cases.

Performance Goal 2.2.3: Examination of potential expanded use of ADR in REP cases.

Performance Goal 3.1.1: Demonstrate strong recruitment and retention practices.

Performance Goal 3.1.2: Maintain and grow agency expertise through employee 

development.

Performance Goal 3.1.3: Develop internal tools and benchmarks for skills assessment, 

training-needs assessment, and effective succession planning.

Performance Goal 3.2.1: Improve eFiling capability and maximize its use in receiving 

case filings.

Performance Goal 3.2.2: Enhance employee technology usage and skills at every level.

Performance Goal 3.3.1: Achieve high internal customer-service scores on delivery of 

administrative services.

Performance Goal 3.3.2: Meet or exceed established operational measures.

Performance Goal 3.3.3: Be a leader in the Federal Employee Viewpoint Survey and in 

the “Best Places to Work in the Federal Government” rankings.
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2022-2026 Strategic Plan

In FY 2021, the FLRA reviewed its operations, staffing, work processes, resource 

allocations, and performance, and established strategies and goals that are designed to 

maximize the delivery of agency services throughout the Federal Government. This 

strategic plan’s development revolved around a return to the principles of the 2015-2018 

Strategic Plan, for which FLRA leadership undertook a structured process that solicited 

the perspectives of the Agency’s diverse employee, customer, and stakeholder base. That 

strategic-planning team was comprised representatives from each FLRA component and 

the employees’ representative organization, the Union of Authority Employees. The team 

internally conducted one-on-one interviews with the FLRA’s entire leadership team, held 

targeted focus-group meetings with managers and employees, and solicited employee 

feedback through online message boards and e-mails.

For external stakeholders, the FLRA then held a series of focus groups, in which 

representatives from seven federal-employee unions and twelve federal agencies provided 

input on FLRA services and performance. In addition to soliciting feedback from agencies 

that use FLRA resources or who are parties to FLRA cases, the FLRA also sought input 

from the Office of Management and Budget (OMB) in the early stages of the strategicplanning process. Equipped with these perspectives and guided by the FLRA’s core values 

of transparency, accountability, open dialogue, and pre-decisional involvement, the 

strategic-planning team held working sessions to develop and memorialize the goals, 

objectives, and performance measures of this strategic plan.

Timeliness and Quality

Continued improvements in the timeliness of case disposition advances the FLRA’s 

critical role in facilitating orderly, effective, and efficient change within the Federal 

Government. In large part, the FLRA exists to promote effective labor-management 

relations that, in turn, permit improved employee performance and Government 

operations. Timely resolution—or avoidance—of FLRA cases is critical to this endeavor. 

Effective case resolution includes not only timeliness, but also: well defined processes that 

the FLRA adheres to; clear communication with the parties about case processes; and the 

issuance of well-written and understandable decisions that provide deliberate, impartial, 

and legally sound analyses and consideration of the issues in dispute.

The FLRA improves Governmentwide performance. This positively affects employee 

working conditions and the bargaining rights of the more than 1.2 million employees 

represented by labor organizations. Unless management and labor can collaboratively 

resolve their disputes and avoid litigation or – failing that – have their disagreements 

adjudicated expeditiously by the FLRA, the performance of the agencies the FLRA serves 

will suffer. This is particularly relevant now as Federal agencies are making significant 

adjustments and changes in how they perform their missions in response to the 

environmental, budgetary, and policy challenges facing them. 

Alternative Dispute Resolution and Education

Throughout the years, the Authority, the OGC, and FSIP have recognized the benefits of 

ADR and have integrated ADR techniques into all aspects of case processing. Offering 
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ADR services results in faster, more effective outcomes for the parties and the FLRA. For 

this reason, the Agency continues to leverage existing staff and resources to increase its 

ADR reach. This includes partnering with other agencies and entities—such as the 

Federal Mediation and Conciliation Service (FMCS), Federal Executive Boards, and the 

Office of Personnel Management (OPM)—to train large numbers of practitioners.

In addition, the FLRA’s training initiatives make case processing more effective and 

efficient, by providing meaningful and clear guidance on statutory rights and 

responsibilities. When FLRA customers know their rights and obligations under the 

Statute, as well as FLRA case law, regulations, and case-processing procedures, the 

FLRA can process cases in a more timely and efficient manner. The FLRA continues to 

prioritize education of the labor-management community with: live training sessions; 

comprehensive, web-based training modules; and most recently, highly successful 

animated videos focused on specific topics. These educational efforts help members of the 

Federal labor-management-relations community with issues and cases arising under the 

Statute. Using collaboration and ADR techniques—alone or in conjunction with other 

training, outreach, and facilitation services—to assist parties in minimizing or resolving 

labor-management disputes significantly reduces the need for litigation and its attendant 

costs. ADR and education thus get parties back to work accomplishing their missions and 

delivering effective and efficient Government services.

PERFORMANCE SUMMARY

The FLRA’s mission is “Exercising leadership in preventing and resolving labormanagement disputes, giving full effect to the collective-bargaining rights of employees, 

unions, and agencies.” Accomplishing its mission, including timely and quality resolution 

of labor-management disputes, is essential for program performance Governmentwide.

This performance summary section breaks down, by office and initiative, various 

highlights and accomplishments of the FLRA’s fiscal year performance. It also lists 

challenges faced throughout the year.

Mission – Case Processing & ADR

With respect to its mission accomplishments, the FLRA as a whole has continued its 

efforts in providing customers with timely and quality adjudication and disputeresolution services. However, the FLRA has struggled with significant obstacles in 

meeting its mission requirements. 

In addition to backlogs in certain Agency components and vacancies in key Presidential 

positions, the FLRA experienced funding obstacles preventing the Agency from hiring the 

staff it needs to accomplish its mission. Through the prudent management of resources, 

as well as the incredible, exhaustive efforts of the limited number of Agency employees we 

currently have, the FLRA has been able to meet, in most areas, its minimum level of 

performance under the Statute. The outlook for FY 2024, however, is less favorable

because of structural weaknesses that are likely to become apparent this year.
17

The Authority

In FY 2022, the Authority reviewed and evaluated its processes, in particular its case 

assignment processes, and how those affected the timing of the Authority’s decisions. The 

Authority determined that it was appropriate to adjust its performance metrics to more 

accurately address and monitor the flow of cases and the Authority’s capacity to act on 

them. The Authority’s FY 2023 performance is measured against the revised metrics. 

Under the new metrics, the Authority met or exceeded all of its performance goals in FY 

2023.1 Specifically:

• For negotiability cases:

o The Authority issued 89% of cases (47/53) within 365 days of filing, 

exceeding its 75% target.

o The average age of a case closure was 132 days, well below the Authority’s

target of 235 days.

o The average age of pending cases at the end of the FY was 211 days, below

the Authority’s target of 250 days.

• For ULP cases:

o The Authority issued 100% of cases (2/2) within 300 days of date of 

assignment to a Member office, exceeding its 75% target.

o The Authority issued 100% of cases (2/2) within 365 days of date of 

assignment to a Member office, exceeding its 75% target.

o The average age of a case closure was 90, below the Authority’s target of 

100 days.

o The average age of pending cases at the end of the FY was 3 days, well 

below the Authority’s target of 150 days (reflecting the fact that there was 

only one ULP case pending in the Member offices at the end of the FY, and 

that case was only 3 days old).

• For arbitration cases: 

o The Authority issued 58% of cases (39/71) within 210 days of date of 

assignment to a Member office, exceeding its target of 50%.

o The Authority issued 81% of cases (54/71) within 365 days of date of 

assignment to a Member office, exceeding its target of 75%.

o The average age of a case closure was 299, well below the Authority’s target 

of 385 days.

o The average age of pending cases at the end of the FY was 268 days, 

meeting the Authority’s target of 268 days.

1 The Authority was without a third Member from January 3, 2023 until the end of FY 

2023. Cases in which there was a split vote on the decision have been held in abeyance 

since January 3, 2023, pending the confirmation of a third Member who will break those 

ties. The period when cases are held in abeyance is not included in the age of the cases 

and all numbers reflect that.
18

• For REP cases:

o In 100% (5/5) of cases, the Authority continued to meet its statutory goal of 

deciding whether to grant review of a Regional Director’s decision within 60 

days of the filing of an application for review.

o The Authority issued 80% of cases (4/5) within 210 days of date of 

assignment to a Member office, exceeding its target of 75%.

o The Authority issued 100% of cases (5/5) within 365 days of date of 

assignment to a Member office, exceeding its target of 90%.

o The average age of a case closure was 113, meeting the Authority’s target of 

113.

o The average age of pending cases at the end of the FY was 53 days, well 

below the Authority’s target of 86 days.

• Across all case types, the Authority’s Office of CIP:

o Assigned 100% of cases (97/97) to Member offices within 5 days of the due 

date for a final filing, exceeding its target of 75%.

o Assigned 100% of cases (97/97) to Member offices within 21 days of the due

date for a final filing, meeting its target of 100%.

The Authority also continued its trend of reducing its pending caseload, ending the year 

with 98 pending cases—two less than the end of FY 2022 (100 cases), and more than a 

50% reduction from the end of FY 2021 (153 cases).

In FY 2023, the Authority also: (1) updated its negotiability regulations—the first 

substantive revisions in 25 years; (2) revised its procedural regulations to allow for 

electronic service of Authority notices, orders, and decisions in cases where parties 

request such service; (3) in conjunction with the Solicitor’s Office, formed an agency-wide 

task force to conduct a comprehensive review of, and make recommendations regarding 

changes to, the FLRA’s other procedural regulations; (4) updated its training materials, 

and delivered numerous training sessions, on a variety of topics; and (5) created a 

“training committee” that will field training requests and develop new training materials, 

including webinars, in the future. The Authority was able to do so while continuing to 

issue decisions at a relatively steady pace.

However, the Authority is currently lacking a third Member to “break ties” in cases where 

the current two Members disagree. As a result, a growing number of cases has been 

placed in abeyance, awaiting a third Member’s arrival. Many of those cases are the 

oldest, and most complicated, cases pending before the Authority, and will require 

significant staff time to resolve once the Authority has a full complement. These factors, 

combined with anticipated budget-related challenges in filling staff vacancies as they 

arise, could pose a significant challenge to the Authority’s ability to meet its current 

performance goals in FY 2024 and beyond. The Authority plans to review and, if 

appropriate, revise its FY 2024 performance goals to account for these factors.
19

The Office of Administrative Law Judges

During the past year, the OALJ worked on the unprecedented backlog of ULP cases 

generated by the lack of a General Counsel from 2017 until an Acting General Counsel 

was appointed in 2021. From that time until the end of the Acting General Counsel’s 

tenure in August 2023, the OGC filed with the OALJ complaints related to 691 cases. To 

meet this demand during the pandemic, the OALJ developed a remote hearing program

utilizing Microsoft Teams to conduct trials across the country. The re-establishment of 

CADRO and the filling of a vacancy for a third Administrative Law Judge (ALJ) in July 

2022, contributed greatly to resolving many of the complaints before trial.

In FY 2023 specifically, parties filed complaints related to 427 cases with the OALJ and 

the Judges rendered 14 decisions. The most significant statistic, however, is the number 

of cases that were settled once filed with the OALJ—complaints related to 242 cases were 

resolved without the need to hear the case at trial. The three ALJs are currently 

scheduled to try between 6-16 ULP cases per week through November 2024. The 

significant rate of settled cases was much higher than usual due to the unprecedented 

backlog, the age of such cases, and need for remote hearings resulting from the pandemic. 

Once the past backlog was addressed, the OALJ returned to the historical option of 

offering all parties access to the optional pre-hearing Settlement Judge Program in lieu of 

mandating mediation of all cases. It is predicted this change will reduce the number of 

settlements, triggering more actual contested hearings compared to recent trends.

The ALJs conduct hearings and issue recommended decisions on cases involving alleged 

unfair labor practices (ULPs). While judges can perform legal research and writing tasks, 

the ALJs have prioritized conducting trials in order to bring justice to litigants who have 

been waiting years for their dispute to be heard and resolved. For the next year and a 

half, the ALJs will continue to work their assigned cases in preparation for hearings, and 

conducting trials. The ALJ’s judicial duties and time are completely scheduled.

The estimates for ULP complaints being filed prospectively in FY 2024 and 2025 are 

conservative in light of not knowing whether or not an FLRA General Counsel will be 

confirmed. In the hopeful event a new General Counsel is confirmed in the near future, 

the estimates of ULP complaint filings for fiscal year 2024 and 2025 are expected to 

increase significantly.

Collaboration and Alternative Dispute Resolution Office (CADRO)

CADRO is the FLRA’s highly successful and vitally important Collaboration and 

Alternative Dispute Resolution Office. CADRO is key to the Authority’s performance and 

efficiency and like ADR generally, has earned significant bipartisan support. 

CADRO’s services offer FLRA parties informal, voluntary, and confidential ways to 

successfully resolve negotiability disputes and arbitration exceptions pending before the 

Authority. CADRO is also available to help parties resolve representation petitions and 

pre-complaint ULP charges. In addition, the two CADRO staff members serve as ULP 

Settlement Officials for the OALJ Settlement Judge Program and when appropriate, 

parties can also use CADRO to address collective bargaining matters and other labormanagement disputes.
20

Externally, CADRO-staffed dispute resolution services help agencies and unions prevent 

complex, sensitive labor disputes from impairing mission performance and work-life 

quality. The services help to improve essential workplace engagement. They also help to 

prevent future conflict because CADRO processes teach parties skills that can help them 

to avoid and resolve future conflicts. Internally, CADRO helps make case processing far 

more effective, and helps resolve cases in ways that prevent unnecessary litigation and its 

attendant costs. 

CADRO continues to be essential to prevent and reduce case backlogs for the Authority 

and OALJ. CADRO staff resolve sensitive arbitration exception (appeal) cases and 

complex legal issues in negotiability cases, thereby enabling Members and their attorneys 

to adjudicate other matters on the Authority’s docket. The multi-year ULP complaint 

backlog continues to skew the CADRO caseload heavily in that direction. CADRO staff 

conduct settlement conferences that result in resolution of most ULP complaints pending 

before the FLRA’s ALJs, thereby preventing these cases from becoming hopelessly backed 

up waiting for trial.

CADRO also is an important vehicle through which the FLRA exercises leadership in the 

manner envisioned by the President in his April 26, 2021 Executive Order on Worker 

Organizing and Empowerment (14025), and his January 22, 2021 Executive Order 

Protecting the Federal Workforce (14003). During the last half of 2021, CADRO staff 

expertly delivered facilitation, training, and fractured-workplace-relationship repair 

initiatives to more than 500 agency and union representatives. During 2023, CADRO 

staff delivered similar services to more than 1340 people who were seeking better ways to

constructively manage workplace conflict and prevent unavoidable conflict from erupting 

into destructive disputes. CADRO staff helps workplace representatives learn how to 

prevent, manage, and resolve difficult, pragmatic issues that give rise to the legal 

disputes before the FLRA. These services not only minimize the need for third-party 

intervention, they enable agencies and unions to begin fundamentally changing

workplace relationships. The result is better mission performance and better work-life 

quality – real evidence that these initiatives work. Consequently, the value of CADRO 

dispute-prevention and dispute-resolution services goes far beyond the staff hours and the 

taxpayer dollars that it saves by preventing and settling disputes.

CADRO’s current caseload of negotiability petitions, arbitration exceptions, and ULP

complaints far exceeds any prior period. In FY 2023, CADRO received requests to 

mediate more than 291 disputed language provisions and proposals in negotiability cases. 

It helped parties resolve over 99% of those issues. CADRO further mediated five disputes 

concerning arbitration exceptions and resolved 60% of those disputes. CADRO’s two staff 

members further received requests to conduct settlement conferences in over 140 ULP

cases and resolved more than 97% of those cases. CADRO is doing its best to prepare for 

an equally large ULP caseload for at least the next two fiscal years. 

CADRO currently performs its work with two seasoned professionals. But performing the 

essential functions identified in this section is unsustainable with just two CADRO FTEs. 

Those two cannot possibly continue keeping pace with projected requests to resolve ULP 

complaints pending before ALJs, in addition to mediating arbitration exceptions and 

complex negotiability cases containing hundreds of legal disputes pending before the 

Authority. Nor have the two FTEs been able to fully satisfy joint agency and union 
21

requests for training, facilitation, and assistance repairing and improving essential labormanagement relationships. Moreover, expected Authority caseloads and other priorities 

for Authority staff make it unlikely that non-CADRO staff at the FLRA can continue 

providing the same level of essential support in CADRO cases.

The Office of the Solicitor

The Office of the Solicitor represents the FLRA in court proceedings before all U.S. courts, 

including the U.S. Supreme Court, the U.S. Courts of Appeals, and the Federal District 

Courts. During FY 2023, the Solicitor’s Office litigated numerous cases in the Federal 

courts, including filing briefs supporting Authority decisions by arguing against 

challenges to those decisions in court. After the courts ruled in those cases, the Solicitor’s 

Office provided advice to FLRA components concerning the decisions. 

The Solicitor also serves as the FLRA's in-house counsel, providing legal advice to FLRA 

components on all facets of Government operations, including ethics, FOIA, privacy, 

human resources, fiscal law, and the Administrative Procedure Act. It met all reporting 

and substantive deadlines under those authorities.

In FY 2023, the Solicitor’s Office also took steps to modernize the FLRA’s procedural 

regulations. The Solicitor’s Office, in conjunction with Authority Members’ Offices,

formed an agency-wide task force to conduct a comprehensive review of, and make 

recommendations regarding changes to, the FLRA’s procedural regulations. The purpose 

of the task force is to ensure that the FLRA’s regulations and processes reflect best 

practices in the modern workplace. The Solicitor’s Office also issued revised FOIA 

regulations to streamline agency processes for responding to FOIA requests.

The Office of the General Counsel

Despite the herculean efforts of its workers, OGC is losing ground because its staff have 

reached the limits of their ability to do more with less. Instead, diminishing staff 

resources and increasing caseloads are resulting in delays in the issuance of cases and an 

aging pending caseload. The problem has not been the productivity of OGC staff, which 

has been nothing short of remarkable during the past two and one-half years. Between 

November 2017 and March 2021, there was no Presidentially-nominated, Senateconfirmed General Counsel and, during that time, no ULP complaints could be issued. 

When an Acting General Counsel was designated in March 2021, there were 494 cases in 

which complaint decisions had to be rendered. From March 2021 through August 2023, 

the OGC cleared out that backlog by resolving the cases through settlement or litigation 

before the OALJ. However, more than simply eliminating the backlog, the OGC 

investigated newly-filed ULP charges and authorized an additional 725 complaints, all of 

which have been resolved or will be litigated. The OGC has trials set before the OALJ 

through November 2024. 

Such achievements could not have been made without a highly-talented workforce of 

professionals, dedicated to the mission of the OGC. The problem has been the amount of 

work that OGC professionals have to do. OGC staffing is at historically low levels. OGC 

professionals have been litigating, and continue to litigate, the largest inventory of 

complaint cases in the history of the OGC—in addition to newly-authorized complaints. 
22

This fact, plus steady ULP and REP case filings, have resulted in caseloads2 that are over 

a third larger than the caseloads that OGC professionals would usually carry.3 In order to 

perform their mission essential functions, the Acting General Counsel had to deprioritize 

certain types of work—resulting in the delays in that work. 

OGC’s FY 2023 performance in the face of these challenges was exceptional. In terms of 

the sheer volume of cases that it moved, OGC closed 2826 ULP cases in 2023—173 more 

cases than in 2022—an increase of 6%. It also closed 193 REP cases in 2023—26 more 

cases than in 2022—an increase of 15%.

In spite of historically high employee caseloads, OGC exceeded, met, or substantially met,

four of its five timeliness metrics. 

• OGC exceeded its timeliness goals by resolving 100% of the 72 appeals of Regional 

Directors’ dismissals of ULP charges within 60 days of the date of the appeal. 

• OGC met its goal of resolving 70% of ULP charges it received within 120 days of 

the date the parties filed the charges (2027/2826 cases). 

• Although OGC did not make its goal of resolving 95% of ULP charges within 240 

days of the date the parties filed them, it substantially met that goal by resolving 

93% of the cases (2627/2826 cases) within 240 days.

• OGC met its goal of resolving 95% of the REP cases (185/193 cases) through 

withdrawal, election or issuance of a Decision and Order within 365 days of filing a 

petition. 

Although OGC did not meet its goal of resolving 70% of REP cases within 120 days, it did 

resolve 59% of those cases (113/193) within 120 days. Moreover, increases in the time 

that it took OGC to resolve REP cases can be attributed to two factors: significantly 

higher staff caseloads and OGC’s institutional need to focus on processing ULP cases 

before the Acting General Counsel’s term expired in early August 2023. 

OGC’s efforts to educate the labor-management community were also exceptional in FY 

2023. OGC conducted 99 live and virtual training sessions in FY 2023 (exceeding its goal 

of 75) and 94% of the 9063 participants in those trainings rated the trainings as effective 

or highly effective. Due to the creation and use of online videos, OGC’s trainings reached

2 A “caseload” is the number of ULP and REP cases a professional is assigned to 

investigate and bring to a final action. Investigations often take months of work, 

gathering evidence and obtaining sworn testimony from witnesses, before a final action 

can be taken by the Regional Director, on behalf of the General Counsel. While 

investigations are occurring and as final actions are taken on some cases, more cases are 

assigned to the professionals on a daily basis.

3 In 2018, a normal ULP/REP investigatory caseload for the then-42 OGC professionals 

was between 25-30 cases per month. In 2023, 27 OGC professionals had caseloads that 

were approximately 40 cases per professional/month.
23

over 18,000 additional individuals in FY 2023. Even with these efforts, the FLRA’s 

parties are clamoring for additional training, often filling up live online sessions within a 

day of posting to the FLRA website.

At the same time that federal agencies and employees and the unions which represent 

them are calling for more training on the Statute, OGC online written resources are 

languishing. The ULP and REP Case Handling Manuals, REP Hearing Guide, and OGC 

ULP and REP Case Law Outlines, have not been substantively updated since 2015. These 

resources were created at a time when the OGC had two Assistant General Counsels 

(AGCs) to steer this work—positions that assisted the Deputy General Counsel (DGC)

with the operations of the Regional Offices and legal policy for ULP and REP cases. At the 

end of FY 2023 OGC was able to engage a second AGC to work on this important area. 

Although OGC was successful in FY 2023, the outlook for FY 2024 is more challenging. 

The end of the Acting General Counsel’s tenure means that ULP recommendations 

cannot be acted upon. Although OGC anticipates that a new General Counsel will soon 

be confirmed, OGC will need additional resources to address the new backlog. This at a 

time when OGC staff is already litigating the largest inventory of complaint cases in the 

history of the OGC. OGC therefore predicts that the current trend towards delays and an 

aging caseload will continue in FY 2024. 

The OGC plays a vital role in facilitating orderly, efficient, and effective change within 

the Federal Government. Inadequate staffing interferes with the OGC’s ability to 

promptly investigate and resolve ULP charges and REP petitions. Given the high rate of 

unionization in the Federal Government, workplace change frequently requires collective 

bargaining or a representation proceeding, or both. Indeed, the vast majority of ULP and 

REP cases are filed in connection with a management-initiated change in conditions of 

employment.

The pace at which the OGC resolves these ULP and REP cases directly affects the pace of 

Government change. In this regard, the Statute generally obligates management to 

maintain the status quo during negotiations and during the pendency of a representation 

proceeding. Moreover, the core purpose of the Statute is to promote collective bargaining 

as a means of fostering improved employee performance, quality of work life, and 

Government operations. Hence, the quality and timeliness of OGC case dispositions and 

the extent to which OGC agents are able to take full advantage of dispute resolution 

opportunities also directly impact the effectiveness and efficiency of Government change.

The FY 2023 performance of OGC staff was outstanding—particularly in light of the fact 

that its employees are working beyond a sustainable capacity. 

The Federal Service Impasses Panel

In FY 2023, FSIP has exceeded all of its timeliness measures for assisting parties in 

resolving their negotiation impasses. Specifically, it issued decisions to decline 

jurisdiction on cases not appropriately before the Panel within 140 days of the date that 

the parties filed their request for assistance in 100% (18/18) of cases. It assisted the 

parties in achieving voluntary settlement within 160 days of the date that the parties 

filed their requests for assistance in 100% (18/18) of cases. FSIP issued its final order 
24

within 200 days of the date that the parties filed their request for assistance in 86% (6/7) 

of cases. FSIP closed a total of 83 cases in FY 2023, leaving it with roughly the same 

number of pending cases at the end of FY 2023 (17) as in FY 2022 (16).

Mission Accomplishment – Providing Training and Education across the 

Federal Government

Consistent with its strategic goals, in FY 2023, the FLRA continued to promote stability 

in the federal labor-management community by providing leadership and guidance 

through education and reference resources, including in-person, virtual, and web-based

trainings, and substantive guides and manuals.

Education and Training Tools

The FLRA provides valuable education and training tools to the Federal labormanagement-relations community in all aspects of its case law and processes. Providing 

meaningful and clear guidance on statutory rights and responsibilities so that its 

customers are knowledgeable furthers timely and efficient case processing and is an 

important function of the FLRA under the Statute. The FLRA delivers its educational 

materials through a variety of means, primarily through its decisions, but also through 

in-person training sessions; web-based training modules, and YouTube videos; and case 

outlines, manuals, and subject- matter guides that are easily accessible on FLRA.gov.

In Person and Virtual Live Training

The FLRA addressed specific requests of parties for targeted training. Agency 

components have traditionally provided training on statutory principles governing ULPs, 

representational issues, negotiability disputes, and arbitration exceptions. Providing 

such external training to Federal agencies and labor organizations regarding their rights 

and obligations under the Statute directly promotes the FLRA’s mission of protecting 

rights and facilitating constructive labor-management relationships while advancing an 

effective and efficient Government.

These sessions were requested by the organizations based on their perceived needs in the 

Federal labor-management relations area. FLRA staff tailored each session to meet the 

individualized needs of the particular group and received consistent positive feedback 

from the participants. The targeted training sessions focused on a range of issues, 

including unfair labor practices and representation matters.

In 2023, all FLRA components combined provided 112 in-person and virtual training 

sessions. 

YouTube Educational Videos

In 2023, the FLRA published 7 new training videos to FLRA’s YouTube channel, which 

was initially created in 2020. The latest videos include a negotiability regulations video 

and a 5-part series on collective bargaining. They complement the FLRA’s existing 

library which, among other topics, includes videos on the following:
25

• Representation Elections (3 videos)

• Labor-Management Forums

• Unfair Labor Practice Investigations

• Timeliness under Section 7118(a)(4)

• Investigatory Examinations (7 videos)

• Executive Order 14003 and 7106(b)

• eFiling

In 2023, the FLRA’s complete video library of instructional training received over 18,000 

views. The YouTube’s channel’s subscriber base grew to 967. Total views since the FLRA 

began publishing videos: 43,000+.

The channel and its videos are another tool in how the FLRA educates Federal employees, 

unions, and managers on how the Statute works in governing federal labor relations and

is another example of the FLRA’s effort to provide the Federal labor-management 

community with innovative resources to assist in promoting cooperative labormanagement relations that comply with the Statute.

eFiling

The FLRA’s eFiling efforts serve to improve the parties’ experience by allowing both filers 

and the Agency to more efficiently handle filings electronically. The eFiling process is the 

first step in the Agency’s goal of achieving a fully-electronic, end-to-end case file.

A key aspect of the FLRA’s 2022-2026 Strategic Plan is to continue to increase the rate of 

eFiling to support the FLRA’s transition to electronic case files. In 2023, there was a 4%

aggregate increase in eFiling for the Authority, OGC, FSIP, and OALJ—and the overall 

rate of eFiling was 79%. Rates of eFiling increased across all components. Rates for each 

component are now at: 75% for OGC, 81% for the Authority, 92% for FSIP and nearly 

100% for OALJ. 

Mission Accomplishment - Manage our resources effectively and 

efficiently in order to achieve organizational excellence.

Professional Development

The FLRA continues to prioritize professional development. Despite budgetary 

limitations, funds were allocated to all employees in all offices in order for each employee 

to enhance their professional development and review the individual development plans. 

This led to open discussions with supervisors, managers and staff to determine the best 

way to enhance the knowledge. Thus, the FLRA continues to provide its employees with 

relevant, mission-related training. 

Diversity, Equity, Inclusion, and Accessibility

The Agency and Union of Authority Employees jointly chair the FLRA’s Diversity, Equity,

Inclusion, and Accessibility Committee. The Committee is staffed with volunteers and 

operational with an approved charter. The Committee has the following responsibilities:
26

• Create opportunities for employees to provide feedback to FLRA leadership about 

organizational climate and culture (i.e. climate assessments, anonymous 

satisfaction surveys, focus group sessions, etc.)

• Provide feedback and insight to leadership staff on issues of culture, climate, 

equity, inclusion, and diversity in the workplace, including recommendations and 

support regarding short- and long-term strategies to meet the FLRA’s current and 

future workforce.

• Facilitate and/or collaborate with organizational components to sponsor at least 

four (4) Special Emphasis month programs a year. Special Emphasis programs at 

the FLRA may include, but are not limited to, observances of Black History Month 

(February), Women’s History Month (March), Asian American and Pacific Islander 

Heritage Month (May), LGBT Pride Month (June), Hispanic Heritage Month 

(September 15 - October 15), Disability Employment Awareness Month (October), 

and American Indian Heritage Month (November): 

o These observances include activities designed to provide cultural 

awareness, debunk stereotypes and recognize the contributions and 

achievements of diverse groups represented in our workforce.

o The primary objectives of an observance are to:

 Promote diversity awareness and cultural sensitivity;

 Demonstrate an interest in the history and culture of employees and 

their contributions to society and at the FLRA; 

 Reflect sensitivity to the growing diversity of the workforce; and

 Offer opportunities for employees to gain experience in leadership 

and program planning.

• Promote and provide opportunities for employees to attend Special Emphasis and 

D&I activities that may be sponsored by local Federal Executive Boards or other 

federal agencies and organizations.

• Formulate recommendations for the development or modification of policies and 

practices that negatively impact diversity, inclusivity, accessibility, and equity 

efforts.

FEVS

The most recent OPM Federal Employee Viewpoint Survey (FEVS) provided employees 

an opportunity to share their opinions about what matters most to them and to influence

the organizational culture. Survey results provide insights into where improvements 

have been made and are needed. The FLRA’s overall response rate was 51.0%. For 2022, 

the FLRA ranked # 5 out of the 30 participating Federal small agencies in the Best Places 

to Work index.

The Chairman maintains her commitment to leading the development and support of a 

diverse and competent staff and ensuring an open, friendly and supportive workplace. 

This also includes placing a strong emphasis on employee engagement at all levels in the 

Agency. In keeping with this commitment, the FLRA has created a committee that 

reviews the FLRA’s FEVS results and develops recommendations to address challenges 

presented in the results. By maintaining this focus, the FLRA hopes to continue to build 

on its success in this area.
27

IT Modernization

In 2023, the FLRA continued to work towards its goal of transitioning to 100% electronic 

case files. This goal is in support of Presidential Memoranda: M-12-18 and M-19-21. 

Unfortunately, lack of consistent funding has slowed development efforts for the 

remaining components to a standstill. The FLRA and its Information Resources 

Management Division (IRMD) made substantial progress in the internal planning effort 

for the OGC Component Case Management System (CMS), but funds were not available 

to work with developers to put code into the system. Regular and significant funding is an 

absolute imperative for the successful completion of the CMS effort.

Implementation of fully electronic case files throughout the Agency would enable the

FLRA to increase its overall efficiency and effectiveness. Successful achievement of this 

goal will enable implementation of additional external and internal case processing 

improvements that will further maximize the use of technology and eliminate many of the 

labor-intensive, manual case processes that are currently in place, including:

• Reducing the time and expense that FLRA staff spends copying, scanning, mailing, 

and manually entering data;

• Eliminating outdated facsimile service;

• Reducing U.S. Postal Service costs by implementing electronic service of caserelated documents by the FLRA on the parties;

• Reducing or eliminating delivery service costs for transferring paper case files 

between FLRA components;

• Implementing a pilot program that would require FLRA parties to file all caserelated documents electronically; and

• Eventually mandating eFiling for most FLRA case filings.

The greatest benefit will be the ability to redirect staff hours currently used to perform 

manual administrative tasks to perform other mission-critical functions.

In 2022, the Office of the Executive Director (OEXD), Authority, and OGC staff continued 

planning to review and revise the relevant FLRA regulations in connection with these 

National Archives and Records Administration-directed efforts. Great strides were made 

and, beginning in FY 2023, the OGC adopted an entirely “electronic” format for the case 

files for their component. This will eventually streamline the records management 

process for OGC, when it moves to the live CMS, when funds become available to 

complete the process.

To ensure reliable and consistent availability of information resources for FLRA 

employees to accomplish their mission, the FLRA must keep in step with our established 

hardware-refresh policy. Through various cost-cutting measures taken by IRMD, the 

FLRA was able to re-allocate enough funds to purchase replacement laptop hardware for 

all FLRA staff, which were made available to staff in 2023.

In 2023, the FLRA continued work to ensure a sufficient cybersecurity posture. The 

President’s Executive Order on Cybersecurity continues to impose a plethora of new 

requirements that require funding. The Agency requested funds for an additional FTE 

for Cybersecurity but did not receive those funds. Cyberattacks on the FLRA’s 
28

information resources systems have increased greatly and resources to combat those 

threats are not keeping pace.

Finally, for several years the FLRA has requested funds for the migration of the FLRA

website—FLRA.gov—from a platform that has reached its end-of-life to a fully-supported, 

FedRAMP-certified cloud platform that aligns with the President’s Cybersecurity Agenda. 

For several years in a row OMB approved the request, but Congress denied it. In FY 2023, 

the security of this resource reached an absolutely critical state and the FLRA made the 

decision to fund the initial stage of the project—at the expense of other Agency priorities.

FY 2023 Performance Outcomes by Measure

The following table summarizes the strategic plan performance outcomes by measure in 

FY 2023.

Strategic Goal 1: We will resolve disputes under the Federal Service LaborManagement Relations Statute in a timely, high-quality, and impartial manner.

Strategic Objective 1.1: Achieve or exceed case-resolution timeliness measures, as 

established by each component.

Performance Goal 1.1.1: Timely investigate, prosecute, and adjudicate each case type 

(ULP, REP, ARB, NEG, IMPASSE).

Performance Goal 1.1.2: Resolve overage cases in a timely fashion

Measure FY 23

Target

FY 23

Actual Result

1.1.1a: The average age of arbitration 

exceptions decided or otherwise 

resolved by the Authority.

385 days 299 days Met

1.1.1b (New): The average age of 

arbitration cases pending before the 

Authority.

268 days 268 days Met

1.1.1c: The percentage of arbitration 

cases decided by the Authority within 

210 days of the filing of exceptions.

N/A N/A N/A

1.1.1d (New): The percentage of 

arbitration cases decided or otherwise 

resolved by the Authority within 210 

days of assignment to a Member office.

50% 58% Met

1.1.1e: The average age of negotiability 

cases decided or otherwise resolved by 

the Authority.

235 days 132 days Met

1.1.1f (New): The average age of 

negotiability cases pending before the 

Authority.

250 days 211 days Met

1.1.1g: The average age of ULP 

exceptions decided or otherwise 

resolved by the Authority.

100 days 90 days Met
29

1.1.1h (New): The average age of ULP 

cases pending before the Authority. 150 days 3 days Met

1.1.1i: The percentage of ULP cases 

decided by the Authority within 300 

days of issuance of an OALJ decision.

N/A N/A N/A

1.1.1j (New): The percentage of ULP 

cases decided or otherwise resolved by 

the Authority within 300 days of 

assignment to a Member office.

75% 100% Met

1.1.1k: The average age of representation 

cases decided or otherwise resolved by 

the Authority.

100 days 90 days Met

1.1.1l (New): The average age of 

representation cases pending before 

the Authority.

86 days 53 days Met

1.1.1m: The percentage of representation 

cases in which the Authority issued a 

decision whether to grant review 

within 60 days of the filing of an 

application for review.

100% 100% Met

1.1.1n: The percentage of representation 

cases decided by the Authority within 

210 days of the filing of an application 

for review.

N/A N/A N/A

1.1.1o (New): The percentage of 

representation cases decided by the 

Authority within 210 days of 

assignment to a Member office.

75% 80% Met

1.1.1p: The median age of ULP 

complaints decided by the OALJ. 124 days 60 days Met

1.1.1q: The percentage of ULP 

complaints issued by the General 

Counsel resolved or decided in the 

OALJ within 180 days of the complaint 

being issued.

80% 100% Met

1.1.1r: The percentage of ULP charges 

resolved by the Office of the General 

Counsel by complaint, withdrawal, 

dismissal, or settlement within 120 

days of filing of the charge.

70% 72% Met

1.1.1s: The percentage of decisions on an 

appeal of a Regional Director’s 

dismissal of a ULP charge issued by 

the General Counsel within 60 days of 

the date filed, and in no case more 

than 120 days.

95% 100% Met
30

1.1.1t: The percentage of representation 

cases resolved by the OGC through 

withdrawal, election, or issuance of a 

Decision and Order within 120 days of 

the filing of a petition.

70% 59% Not Met

1.1.1x (New): CIP will assign the case to 

a Member office within 5 days of the 

due date for a final filing (regardless of 

whether such a filing has been 

received).

75% 100% Met

1.1.1y (New): CIP will assign the case to 

a Member office within 21 days of due 

date of final filing.

100% 100% Met

1.1.2a: The percentage of arbitration 

exceptions decided by the Authority 

within 365 days of the filing of 

exceptions.

N/A N/A N/A

1.1.2b (New): The percentage of 

arbitration exceptions decided or 

otherwise resolved by the Authority 

within 365 days of assignment to a 

Member office.

75% 81% Met

1.1.2c: The percentage of negotiability 

cases decided or otherwise resolved by 

the Authority within 365 days of the 

filing of a petition for review.

75% 89% Met

1.1.2d: The percentage of ULP cases 

decided by the Authority within 365 

days of issuance of an OALJ decision.

N/A N/A N/A

1.1.2e (New): The percentage of ULP 

cases decided or otherwise resolved by 

the Authority within 365 days of 

assignment to a Member office.

90% 100% Met

1.1.2f: The percentage of representation 

cases decided by the Authority within 

365 days of the filing of an application 

for review.

N/A N/A N/A

1.1.2g (New): The percentage of 

representation cases decided or 

otherwise resolved by the Authority 

within 365 days of assignment to a 

Member office.

90% 100% Met

1.1.2h: The percentage of ULP 

complaints issued by the General 

Counsel decided in the OALJ within 

365 days of the complaint being issued.

95% 100% Met
31

1.1.2i: The percentage of ULP charges 

resolved by the OGC by complaint, 

withdrawal, dismissal, or settlement 

within 240 days of filing of the charge.

95% 93% Not Met

1.1.2j: The percentage of representation 

cases resolved by the OGC through 

withdrawal, election, or issuance of a 

Decision and Order within 365 days of 

the filing of a petition.

95% 96% Met

1.1.2k: The percentage of bargainingimpasse cases in which the FSIP 

declines jurisdiction within 140 days of 

the date filed.

90% 100% Met

1.1.2l: The percentage of bargainingimpasse cases that are voluntarily 

settled within 160 days of the date 

filed.

80% 100% Met

1.1.2m: The percentage of bargainingimpasse cases that the FSIP resolves 

through final action that are closed 

within 200 days of the date filed.

80% 86% Met

Strategic Goal 2: We will promote stability in the federal labor-management 

community by providing leadership and guidance through Alternative Dispute 

Resolution and education.

Strategic Objective 2.1: Offer high-quality outreach and prevention services, as well 

as reference resources, to promote more effective labor-management relations across 

the Federal Government.

Performance Goal 2.1.1: Provide targeted training, outreach and prevention, and 

facilitation activities within the labor-management community.

Performance Goal 2.1.2: Provide effective, useful, up-to-date case-processing and caselaw resources and trainings for the labor-management community.

Measure FY 23

Target

FY 23

Actual Result

2.1.1a: The number of training, labormanagement improvement, outreach, 

and facilitation activities delivered.

40 112 Met

2.1.1b: The number of recipients of 

training, labor-management 

improvement, outreach, and 

facilitation activities.

2,500 22,946 Met

2.1.1c: The percentage of participant 

responders who highly rate the 

training that they received.4

80% 94% Met

4 Measures participant satisfaction in 99 trainings provided by OGC in FY 2023.
32

2.1.1d: The number of times that ondemand online training is used. 1,000 18,000+ Met

Strategic Objective 2.2: Maximize the use of Alternative Dispute Resolution practices 

in case resolution.

Performance Goal 2.2.1: Successful resolution of a significant portion of FLRA cases 

through ADR.

Performance Goal 2.2.2: Expanded use of ADR in ARB cases.

Performance Goal 2.2.3: Examination of potential expanded use of ADR in REP cases.

Measure FY 23

Target

FY 23

Actual Result

2.2.1a: Percentage of unfair labor 

practice cases where OGC offer of ADR 

is accepted and case is partially or fully 

resolved.

95% 99% Met

2.2.1b: Percentage of representation 

cases where OGC offer of ADR is 

accepted and case is partially or fully 

resolved.

95% 95% Met

2.2.1c: The percentage of appropriate 

ULP cases in which ADR services are 

offered to the parties or ordered by the 

OALJ Chief Judge.

90% 100% Met

2.2.1d: The percentage of ULP cases that 

are partially or totally resolved after 

ADR services are accepted by the 

parties or ordered by the OALJ Chief 

Judge.

80% 96% Met

2.2.2a: The percentage of appropriate 

arbitration cases pending before the 

Authority in which ADR services are 

offered to the parties.

20% TBD TBD

2.2.2b: The percentage of arbitration 

cases that are partially or totally 

resolved after the parties accept an 

offer of ADR services.

60% 60% Met

2.2.3a: The percentage of appropriate 

negotiability cases pending before the 

Authority in which ADR services are 

offered to the parties.

90% 100% Met

2.2.3b: The percentage of proposals or 

provisions in negotiability cases that 

are partially or totally resolved after 

the parties accept an offer of ADR 

services.

90% 99% Met
33

2.2.3c: The percentage of negotiability 

cases that are partially or totally 

resolved after the parties accept an 

offer of ADR services.

90% 100% Met

2.2.3d: The percentage of cases – other 

than ULP, arbitration, and 

negotiability – that are partially or 

totally resolved after parties accept an 

offer of ADR services.

75% 75% Met

Strategic Goal 3: We will manage our resources effectively and efficiently in order to 

achieve organizational excellence.

Strategic Objective 3.1: Recruit, retain, and develop a highly talented, motivated, and 

diverse workforce to accomplish the FLRA’s mission.

Performance Goal 3.1.1: Demonstrate strong recruitment and retention practices.

Measure Result

3.1.1a: Demonstrable, strong recruitment and retention practices. See P&G 

Section

Performance Goal 3.1.2: Maintain and grow agency expertise through employee 

development.

Measure Result

3.1.2a: Maintain and grow agency expertise through employee 

development.

See P&G 

Section

Strategic Objective 3.2: Improve usage of existing technology and deploy new IT 

systems to streamline and enhance organizational operations.

Performance Goal 3.2.1: Improve eFiling capability and maximize its use in receiving 

case filings.

Measure Result

3.2.1a: Expand the use of electronic filing for all components. See P&G 

Section 3.2.1b: Move FLRA towards 100% electronic case files, electronic 

permanent records, and electronic case management.

Performance Goal 3.2.2: Enhance employee technology usage and skills at every level.

Measure Result

3.2.2a: Achieve an exceptional level of information security by increasing 

the percentage of systems using a zero-trust model and multifactor 

authentication and by promptly complying with cybersecurity orders 

and directives.

See P&G 

Section

3.2.2b: Assess how internal and external customers perceive the 

effectiveness of the Agency’s IT modernization efforts.

Performance Goal 3.3.1: Achieve high internal customer service scores on delivery of 

administrative services.

Measure Result

3.3.1a (New): Improvement in overall employee job satisfaction, as 

demonstrated through the score for question 42 of the Federal 

Employee Viewpoint Survey (FEVS).

See P&G 

Section
34

FINANCIAL ANALYSIS

The FLRA’s principal financial statements have been prepared to report the financial 

position and results of operations of the Agency, pursuant to the requirements of 31 

U.S.C. § 3515(b). While the statements have been prepared from the FLRA’s books and 

records in accordance with U.S. Generally Accepted Accounting Principles for Federal

entities and the formats prescribed by the OMB, the statements are in addition to the 

financial reports used to monitor and control budgetary resources, which are prepared 

from the same books and records. The statements should be read with the realization 

that they are for a component of the U.S. Government, a sovereign entity.

Balance Sheet

The Balance Sheet presents the FLRA’s financial position through the identification of 

Agency assets, liabilities, and net position. The FLRA’s fund balance with the 

Department of the Treasury (the Treasury) is approximately 92% of the total assets in 

both FY 2022 and FY 2023. The FLRA does not maintain any cash in commercial bank 

accounts or foreign currency balances, nor does it have any revolving or trust funds. The 

Agency’s second largest asset is its furniture, equipment, and IT hardware and software, 

which are recorded at original acquisition cost, and then depreciated using the straightline method over the estimated useful life of the asset.

Total FLRA assets increased to $6.5 million at the end of FY 2023 from $5.5 million at the 

end of FY 2022. The Agency made new fixed-asset purchases in FY 2023 of nearly 

$362,000, while the net book value of property and equipment already owned experienced 

further depreciation.

Assets as of September 30 2023 2022

Fund Balance with Treasury $ 6,006,663 $ 5,264,634

General Property and Equipment 440,858 192,666

Accounts Receivable 47,935 50,392

Prepaid Expenses 39,556 39,926

Total $ 6,535,012 $ 5,547,618

Totals may not add due to rounding.

Funds held with the Treasury are available to pay Agency liabilities, which are the 

amount of monies or other resources likely to be paid by the FLRA as a result of 

transactions or events that have already occurred. Accrued employee leave, payroll, and 

benefits costs, along with accrued workers’ compensation under the Federal Employees 

Compensation Act (FECA), accounted for nearly 91% of total liabilities at the end of FY 

2023. The remaining 9% reflects the amount owed by the FLRA to vendors and other 

Federal agencies for purchased goods and services. Agency liabilities totaled $4.8 million 

in FY 2022 and $5.0 million FY 2023.
35

Liabilities as of September 30 2023 2022

Federal Employee [and Veteran] 

Benefits Payable $ 3,097,179 $ 2,965,103

Accounts Payable 475,308 389,555

Other Liabilities 1,448,012 1,477,388

Total $ 5,020,499 $ 4,832,046

The FLRA’s total net position at the end of FY 2023 was $1.5 million—a $799 thousand 

increase from the previous year.

Statement of Net Cost

The Statement of Net Cost presents the gross cost of operating the FLRA’s three major 

programs, less any reimbursable revenue earned from those activities. The net cost of 

operations in FY 2023 was $29.9 million, which is $1.7 million more than FY 2022. In FY 

2023, 61% of the Agency’s direct resources were dedicated to the Authority, which 

includes central administrative services provided to the entire Agency; 35%were 

dedicated to the OGC; and the remaining 4% were devoted to the FSIP.

Statement of Changes in Net Position

The Statement of Changes in Net Position reflects the changes that occurred within the 

cumulative results of operations and any unexpended appropriations. The cumulative 

results of operations represent the net results of operations since inception, the 

cumulative amount of prior period adjustments, the remaining book value of capitalized 

assets, and future funding requirements. Cumulative results from FY 2022 to FY 2023

reflect a $92 thousand increase totaling $2.8million.

Unexpended appropriations include undelivered orders and unobligated balances. 

Undelivered orders reflect the amount of goods and services ordered that have yet to be 

received. Unobligated balances are the amount of appropriations or other authority 

FY 2023 Financial Obligations by Budget Object Class

Compensation & benefits (82%) Other contractual services (9%)

Rent & utilities (8%) Supplies & equipment (1%)
36

remaining after deducting the cumulative obligations from the amount available for 

obligation. The FLRA had an increase of $707 thousand in total, unexpended Agency

appropriations in FY 2023.

Statement on Budgetary Resources

The Statement on Budgetary Resources reports the budgetary resources available to the 

FLRA during FY 2022 to FY 2023 to carry out the activities of the Agency, as well as the 

status of those resources at the end of each year. The primary source of FLRA funding is 

its annual Salaries and Expenses appropriation from the Congress. The Agency also 

receives reimbursements, pursuant to the Economy Act, for travel expenses associated 

with training provided by Agency employees on the Statute and the FLRA’s mission.

The FLRA had $30.9 million in total budgetary resources available to it in FY 2023. The 

Agency incurred obligations of $30.1 million in FY 2023, with recording outlays of $28.5

million. Total budgetary resources increased by $2.7 million in FY 2023, due primarily to 

increased new obligations.

MANAGEMENT ASSURANCES

Annual FFMIA Statement of Assurance 

Pursuant to the Federal Financial Management Improvement Act (FFMIA), FLRA 

management has assessed that the agency’s financial management systems, including 

both financial and financially related (or mixed) systems, comply substantially with (1) 

Federal financial management systems requirements, (2) applicable Federal accounting 

standards promulgated by FASAB, and (3) the U.S. Standard General Ledger (USSGL) at 

the transaction level. 

Annual FMFIA Statement of Assurance 

Pursuant to the Federal Managers’ Financial Integrity Act (FMFIA), FLRA management 

is responsible for managing risks and maintaining effective internal control to meet the 

objectives of Sections 2 and 4 of the Federal Managers’ Financial Integrity Act. The 

FLRA conducted its assessment of risk and internal control in accordance with OMB 

Circular No. A-123, Management’s Responsibility for Enterprise Risk Management and 

Internal Control. 

Based on the results of this assessment, the FLRA can provide reasonable assurance that 

its internal controls over the effectiveness and efficiency of operations, reporting, and 

compliance were operating effectively as of September 30, 2023. 
37

Further, based on our assessment, we determined that the FLRA financial-management 

system conforms to applicable financial-systems requirements.

Susan Tsui Grundmann

Chairman and Chief Executive and 

Administrative Officer

Federal Labor Relations Authority
38

FY 2023 PERFORMANCE GOALS AND RESULTS

The FLRA organizes its Strategic Plan by three Strategic Goals which are detailed above 

in the Strategic and Performance-Planning Framework section. Each Strategic Goal has 

a number of Strategic Objectives. Each Strategic Objective has a number of Performance 

Goals with unique and trackable measures, which are used to determine the Agency’s 

progress. This section outlines the Agency’s performance goals and results across a 5-

year period.

Strategic goal #1: We will resolve disputes under the Federal Service 

Labor-Management Relations Statute in a timely, high-quality, and 

impartial manner

PERFORMANCE GOAL 1.1.1: TIMELY INVESTIGATE, PROSECUTE, AND 

ADJUDICATE EACH CASE TYPE (ULP, REP, ARB, NEG, IMPASSE).

PERFORMANCE GOAL 1.1.2: RESOLVE OVERAGE CASES IN A TIMELY 

FASHION

Representation cases

The Statute sets out a specific procedure for employees to petition to be represented by a 

labor union and to determine which employees will be included in a “bargaining unit” that 

a union represents. Implementing this procedure, the OGC, on behalf of the Authority, 

conducts secret-ballot elections for union representation and resolves a variety of issues 

related to questions of union representation of employees. These issues include, for 

example, whether particular employees are managers or “confidential” employees 

excluded from union representation, whether there has been election misconduct on the 

part of agencies or unions, and whether changes in union and agency organizations affect 

existing bargaining units. Representation cases are initiated when an individual, a labor 

organization, or an agency files a petition with a Regional Office. After a petition is filed, 

the Regional Director conducts an investigation, which may include holding a hearing to 

determine the appropriateness of a unit or other matter related to the petition. After 

concluding such investigation, the Regional Director may conduct a secret-ballot election 

or issue a Decision and Order, which is final unless an application for review (appeal) is 

filed with the Authority. The Authority resolves appeals to the Decision and Orders of 

the Regional Directors and these Authority decisions set legal precedent on the meaning 

and operation of the Statute in the representation context.

Unfair Labor Practice cases

The General Counsel has independent responsibility for the investigation, settlement, 

and prosecution, of ULP charges. ULP cases originate with the filing of an unfair labor 

practice charge in a Regional Office by an employee, a labor organization, or an agency. 

Once a charge has been filed, the Regional Office will investigate the charge to determine 

whether it has merit. If the Regional Director determines that the charge has merit, then 

the Regional Director will, absent settlement, issue and prosecute a complaint before an 

ALJ. If the Regional Director determines that the charge lacks merit, then the charging 
39

party is entitled to a written explanation, and, if not satisfied, may appeal that decision to 

the General Counsel in Washington, D.C. If the General Counsel upholds the dismissal, 

then the case is closed. The Authority has appointed ALJs to hear ULP cases prosecuted 

by the General Counsel. The OALJ transmits recommended decisions of the ALJs to the 

Authority, which may affirm, modify, or reverse the ALJs in whole or in part on 

exceptions (appeal). Authority decisions set legal precedent on the meaning, operation, 

and enforcement of the Statute. If no exceptions are filed to an ALJ’s recommended 

decision, then the Authority adopts the recommended decision without precedential 

significance.

Arbitration cases

The Statute requires that collective-bargaining agreements between agencies and unions 

include negotiated grievance procedures that provide for binding arbitration of 

grievances. Either party to grievance arbitration may file with the Authority an 

“exception” to (an appeal of) an arbitrator’s award. The Authority will review an 

arbitrator’s award to which an exception has been filed to determine whether the award 

is deficient because it is contrary to any law, rule, or regulation, or on grounds similar to 

those applied by Federal courts in private-sector, labor management relations. After the 

Authority issues a decision that resolves exceptions to an arbitration award, or no 

exceptions (or procedurally sufficient exceptions) are filed, the arbitration award becomes 

final and binding, and a party’s refusal to comply with the award may be a ULP. If a 

party disagrees with an Authority decision in an arbitration case, then the party may file 

a motion for reconsideration.

Negotiability cases

A primary responsibility of the Authority under the Statute is to resolve “negotiability” 

appeals. A Federal agency bargaining with a union may claim that a particular union 

proposal cannot be bargained because it conflicts with Federal law, a Government-wide 

rule or regulation, or an agency regulation for which there is a compelling need. In 

addition, agency heads may disapprove collective-bargaining agreements if those 

agreements are contrary to law. In both of these situations, a union may petition the

Authority to resolve the negotiability dispute. The Authority’s decisions in negotiability 

disputes set legal precedent on the meaning and operation of the Statute, and may be 

appealed to a U.S. Court of Appeals.

Bargaining-Impasse cases

In carrying out the right to bargain collectively, on occasion union representatives and 

Federal agencies fail to reach agreement on issues; the bargaining reaches an impasse. 

Several options are available by which the parties may attempt to resolve the impasse. 

The parties may: decide, on their own, to use certain techniques to resolve the impasse, 

but may proceed to private, binding arbitration only after the FSIP approves the 

procedure; seek the services and assistance of third-party mediation such as the FMCS; or 

seek the assistance of the FSIP in resolving the negotiation impasse, after the assistance 

of third-party mediation has failed.
40

Authority

Arbitration Cases 2021 2022 2023 2024Est.

2025

Est.

Cases pending, start of year 146 121 76 80 63

Exceptions filed (Intake) 118 81 75 91* 822

Total caseload 264 202 151 171 145

Cases closed procedurally 23 22 8 15 13

Cases closed based on merits 120 104 63 93 96

Total cases closed (Output)3 143 126 71 108 109

Cases pending, end of year 121 76 80 63 36

*Estimate based on three-year average from 2021-2023. 2Estimate based on average of 2022, 2023, and estimated average 2024.

3Estimated output assumes a full complement of Members and full staffing in the Member offices, CIP, and 

CADRO. 

0

50

100

150

200

250

300

2021 2022 2023 2024 Est. 2025 Est.

146

121

76 80 63

118

81

75

91

82

Total Arbitra�on Caseload

Cases pending, start of year Excep�ons Filed

0

20

40

60

80

100

120

140

160

2021 2022 2023 2024 Est. 2025 Est.

23 22 8 15 13

120 104

63

93 96

Total Arbitra�on Cases Closed

Cases closed procedurally Cases closed based on merits
41

Measure 1.1.1a (Previously 1.1.1): The average age of arbitration exceptions 

decided or otherwise resolved by the Authority. 

Results Targets

2021 395 days

Not Met 2021 248 days

2022 405 days

Not Met 2022 375 days

2023 299 days

Met 2023 385 days

2024 284 days

2025 270 days

Measure 1.1.1b (New): The average age of arbitration cases pending before the 

Authority.

Results Targets

2022 N/A 2022 N/A

2023 268 days

Met 2023 268 days

2024 255 days

2025 242 days

Measure 1.1.1c (Previously 1.1.2): The percentage of arbitration cases 

decided by the Authority within 210 days of the filing of exceptions.

Results Targets

2021 29% - (42/143 cases)

Not Met 2021 75%

2022 23% - (32/126 cases)

Not Met 2022 75%

2023 N/A* 2023 N/A *Measure not in effect in FY 2023. 2024 N/A

2025 N/A

Measure 1.1.1d (New): The percentage of arbitration cases decided or 

otherwise resolved by the Authority within 210 days of assignment to a Member 

office.

Results Targets

2022 N/A 2022 N/A

2023 58% - (35/60 cases)

Met 2023 50%

2024 50%

2025 50%
42

Authority

Negotiability Cases 2021 2022 2023 2024Est.

2025

Est.

Cases pending, start of year 65 34 20 16 13

Petitions filed (Intake) 48 53 49 50* 502

Total caseload 113 87 69 66 63

Cases closed procedurally 43 57 46 38 38

Cases closed based on merits 36 10 7 15 15

Total cases closed (Output)3 79 67 53 53 53

Cases pending, end of year 34 20 16 13 10

*Estimate based on three-year average from 2021-2023. 2Estimate based on average of 2022, 2023, and estimated average 2024.

3Estimated output assumes a full complement of Members and full staffing in the Member offices, CIP, and 

CADRO

0

20

40

60

80

100

120

2021 2022 2023 2024 est. 2025 est.

65

34

20 16 13

48

53

49 50 50

Total Nego�ability Caseload

Cases pending, start of year Pe��ons filed

0

10

20

30

40

50

60

70

80

2021 2022 2023 2024 est. 2025 est.

43

57

46 38 38

36 10

7 15 15

Total Nego�ability Cases Closed

Cases closed procedurally Cases closed based on merits
43

Measure 1.1.1e (Previously 1.1.3): The average age of negotiability cases 

decided or otherwise resolved by the Authority.

Results Targets

2021 235 days

Not Met 2021 161 days

2022 247 days

Not Met 2022 223 days

2023 132 days

Met 2023 235 days

2024 125 days

2025 119 days

Measure 1.1.1f (New): The average age of negotiability cases pending before 

the Authority.*

Results Targets

2022 N/A 2022 N/A

2023 211 days

Met 2023 250 days

*Measured at the end of the fiscal year. 2024 200 days

2025 190 days

Authority

ULP Cases 2021 2022 2023 2024Est.

2025 

Est.

Cases pending, start of year 3 2 2 1 0

Cases filed (Intake) 4 11 12 12 12

Total caseload 7 13 14 13 12

Cases closed procedurally 1 9 11 8 9

Cases closed based on merits 4 2 2 5 3

Total cases closed (Output)* 5 11 13 13 12

Cases pending, end of year 2 2 1 0 0

*Estimated output assumes a full complement of Members and full staffing in the Member offices, CIP, and CADRO
44

Measure 1.1.1g (Previously 1.1.5): The average age of ULP exceptions 

decided or otherwise resolved by the Authority.

Results Targets

2021 554 days

Not Met 2021 226 days

2022 105 days

Met 2022 526 days

2023 90 days

Met 2023 100 days

2024 85 days

2025 81 days

0

2

4

6

8

10

12

14

2021 2022 2023 2024 Est. 2025 Est.

3 2 2 1 0

4

11 12

12

12

Total Authority ULP Caseload

Cases pending, start of year Excep�ons filed (Intake)

0

2

4

6

8

10

12

14

2021 2022 2023 2024 Est. 2025 Est.

1

9

11

8 9

4

2

2

5 3

Total Authority ULP Cases Closed

Cases closed procedurally Cases closed based on merits
45

Measure 1.1.1h (New): The average age of ULP cases pending before the 

Authority.*

Results Targets

2022 N/A 2022 N/A

2023 3 days

Met 2022 150 days

*Measured at the end of the fiscal year. 2024 142 days

2025 135 days

Measure 1.1.1i (Previously 1.1.6): The percentage of ULP cases decided by 

the Authority within 300 days of issuance of an OALJ decision.

Results Targets

2021 40% – (2/5 cases)

Not Met 2021 75%

2022 100% – (11/11 cases)

Met 2022 75%

2023 N/A* 2023 N/A

*Measure not in effect in FY 2023. 2024 N/A

2025 N/A

Measure 1.1.1j (New): The percentage of ULP cases decided or otherwise 

resolved by the Authority within 300 days of assignment to a Member office.

Results Targets

2022 N/A 2022 N/A

2023 100% – (2/2 cases)

Met 2023 75%

2024 75%

2025 75%

Authority

Representation Cases 2021 2022 2023 2024Est.

2025

Est.

Cases pending, start of year 4 3 2 4 3

Applications for review (Intake) 3 5 7 5 6

Total caseload 7 8 9 9 9

Cases closed procedurally 0 1 0 0 0

Cases closed based on merits 4 5 5 6 6

Total cases closed (Output)* 4 6 5 6 6

Cases pending, end of year 3 2 4 3 3

*Estimated output assumes a full complement of Members and full staffing in the Member offices, CIP, and CADRO
46

Measure 1.1.1k (Previously 1.1.7): The average age of representation cases 

decided or otherwise resolved by the Authority.

Results Targets

2021 225 days

Not Met 2021 184 days

2022 119 days

Met 2022 214 days

2023 90 days

Met 2023 100 days

2024 85 days

2025 81 days

0

1

2

3

4

5

6

7

8

9

2021 2022 2023 2024 Est. 2025 Est.

4

3

2

4

3

3 5 7

5

6

Total Authority Representa�on Caseload

Cases pending, start of year Applica�ons for review

0

1

2

3

4

5

6

2021 2022 2023 2024 Est. 2025 Est.

0

1

0 0 0

4

5

5

6 6

Total Authority Representa�onCases Closed

Cases closed procedurally Cases closed based on merits
47

Measure 1.1.1l (New): The average age of representation cases pending 

before the Authority.*

Results Targets

2022 N/A 2022 N/A

2023 53 days

Met 2023 86 days

*Measured at the end of the fiscal year. 2024 50 days

2025 47 days

Measure 1.1.1m (Previously 1.1.8): The percentage of representation cases 

in which the Authority issued a decision whether to grant review within 60 

days of the filing of an application for review.

Results Targets

2021 100% – (4/4 cases)

Met 2021 100%

2022 100% – (6/6 cases)

Met 2022 100%

2023 100% – (5/5 cases)

Met 2023 100%

2024 100%

2025 100%

Measure 1.1.1n (Previously 1.1.9): The percentage of representation cases 

decided by the Authority within 210 days of the filing of an application for 

review.

Results Targets

2021 75% – (3/4 cases)

Met 2021 75%

2022 83% – (5/6 cases)

Met 2022 75%

2023 N/A* 2023 N/A *Measure not in effect in FY 2023. 2024 N/A

2025 N/A

Measure 1.1.1o (New): The percentage of representation cases decided or 

otherwise resolved by the Authority within 210 days of assignment to a 

Member office.

Results Targets

2022 N/A 2022 N/A

2023 80% - (4/5 cases)

Met 2023 75%

2024 75%

2025 75%
48

OALJ

ULP Cases 2021 2022 2023 2024Est.

2025

Est.

Cases pending, start of year 0 103 115 213 134

Complaints received (Intake) 130 134 423 125 125

Total caseload 130 237 538 338 259

Settlements before hearing 0 95 311 169 129

Cases closed by decision 27 27 14 35 45

Total cases closed (Output) 27 122 325 204 174

Cases pending, end of year 103 115 213 134 85

0

100

200

300

400

500

600

2021 2022 2023 2024 Est. 2025 Est.

0

103 115

213

130 134

134

423

125

125

Total OALJ ULP Caseload

Cases pending, start of year Cases received from the OGC

0

50

100

150

200

250

300

350

2021 2022 2023 2024 Est. 2025 Est.

0

95

311

169

129

27

27

14

35

45

Total OALJ ULP Cases Closed

Se�lements before hearing Cases closed by decision
49

Measure 1.1.1p (Previously 1.1.10): The median age of ULP complaints 

decided by the OALJ. *

Results Targets

2021 69 days

Met 2021 124 days

2022 71 days

Met 2022 124 days

2023 60 days

Met 2023 124 days

*OALJ performance standards remain to resolve 80 

percent of ULP complaints within 180 days of filing 

and 95 percent within 365 days.

2024 124 days

2025 124 days

Measure 1.1.1q (Previously 1.1.11): The percentage of ULP complaints 

issued by the General Counsel resolved or decided in the OALJ within 180 days 

of the complaint being issued. *

Results Targets

2021 100% – (2/2 cases)

Met 2021 80%

2022 100% – (27/27 cases)

Met 2022 80%

2023 100% – (256/256 cases)

Met 2023 80%

*OALJ performance standards remain to resolve 80 

percent of ULP complaints within 180 days of filing 

and 95 percent within 365 days.

2024 80%

2025 80%

OGC

ULP Cases 2021 2022 2023 2024Est.

2025

Est.

Cases pending, start of year 903 1031 1295 1112 1401

Charges filed (Intake) 2471 2917 2641 2785 2785

Total caseload 3374 3948 3936 3897 4186

Charges withdrawn/settled 1850 2103 1950 1968 1968

Charges dismissed 363 416 447 403 403

Complaints issued1 130 134 427 1252 1252

Total cases closed (Output)* 2343 2653 2824 24963 24963

Cases pending, end of year3 1031 1295 1112 1401 1690

* Based on OGC FTE 27 in FY 2021-25. 1 The OGC was unable to issue complaints in the absence of a General Counsel from November 17, 2017, until an Acting 

General Counsel was designated on March 23, 2021. 2 The OGC is currently without a General Counsel or Acting General Counsel. The estimates for complaints are 

assuming a confirmed General Counsel is in place within that FY. 3 Although currently without a General Counsel, the OGC will be litigating, through October 30, 2024, those cases where 

complaint issued by August 1, 2023, and have not settled – currently at 242.
50

Measure 1.1.1r (Previously 1.1.12): The percentage of ULP charges resolved 

by the Office of the General Counsel by complaint, withdrawal, dismissal, or 

settlement within 120 days of filing of the charge.

Results Targets

2021 94% – (2208/2343 cases)

Met 2021 70%

2022 85% – (2245/2653 cases)

Met 2022 70%

2023 72% – (2027/2826 cases)

Not Met 2023 70%

2024 70%

2025 70%

0

500

1,000

1,500

2,000

2,500

3,000

3,500

4,000

4,500

2021 2022 2023 2024 Est. 2025 Est.

903 1,031 1,295 1,112 1,401

2,471

2,917 2,641 2,785

2,785

Total OGC ULP Caseload

Cases pending, start of year Charges filed

0

500

1,000

1,500

2,000

2,500

3,000

2021 2022 2023 2024 Est. 2025 Est.

1,850

2,103 1,950 1,968 1,968

363

416

447 403 403

130

134 427

125 125

Total OGC ULP Cases Closed

Charges withdrawn/se�led Charges dismissed Complaints issued
51

Measure 1.1.2i (Previously 1.2.11): The percentage of ULP charges resolved 

by the OGC by complaint, withdrawal, dismissal, or settlement within 240 days 

of filing of the charge.

Results Targets

2021 99.8% (2338/2343 cases)

Met 2021 95%

2022 98.6% (2616/2653 cases)

Met 2022 95%

2023 93% (2627/2826 cases)

Not Met 2023 95%

2024 95%

2025 95%

OGC

Representation Cases 2021 2022 2023 2024Est.

2025

Est.

Cases pending, start of year 38 48 82 81 102

Petitions filed (Intake) 135 201 192 182 182

Total caseload 173 249 274 263 284

Petitions withdrawn 42 80 70 66 66

Cases closed based on merits 83 87 123 95 95

Total cases closed (Output)* 125 167 193 161 161

Cases pending, end of year 48 82 81 102 123

*Based on OGC average FTE 27 average in FY 2021-25.

0

50

100

150

200

250

300

2021 2022 2023 2024 Est. 2025 Est.

38 48

82 81 102

135

201

192 182

182

Total Representa�on Caseload

Cases pending, start of year Pe��ons filed
52

Measure 1.1.1t (Previously 1.1.14): The percentage of representation cases 

resolved by the OGC through withdrawal, election, or issuance of a Decision 

and Order within 120 days of the filing of a petition.

Results Targets

2021 77% (96/125 cases)

Met 2021 70%

2022 74% (122/167 cases)

Met 2022 70%

2023 59% (113/193 cases)

Not Met 2023 70%

2024 70%

2025 70%

Measure 1.1.2j (Previously 1.2.12): The percentage of representation cases 

resolved by the OGC through withdrawal, election, or issuance of a Decision 

and Order within 365 days of the filing of a petition.

Results Targets

2021 100% (125/125 cases)

Met 2021 95%

2022 97% (161/167 cases)

Met 2022 95%

2023 96% (185/193 cases)

Met 2023 95%

2024 95%

2025 95%

0

20

40

60

80

100

120

140

160

180

200

2021 2022 2023 2024 Est. 2025 Est.

42

80 70 66 66

83

87

123

95 95

Total Representa�onCases Closed

Pe��ons withdrawn Cases closed based on merits
53

OGC

ULP Appeals 2021 2022 2023 2024Est.

2025

Est.

Appeals pending, start of year 407 396 366 399 447

Appeals filed (Intake) 70 118 113 98 98

Total caseload 477 514 479 497 545

Appeals closed (Output)* 81 148 80 501 501

Appeals pending, end of year 396 366 399 447 495

*The OGC was unable to issue decisions on appeals in the absence of a General Counsel, except where a 

jurisdictional issue is presented, from November 17, 2017, until an Acting General Counsel was designated on 

March 23, 2021. 1 The OGC is currently without a General Counsel or Acting General Counsel. The estimates for appeals are 

assuming a confirmed General Counsel is in place within that FY.

0

100

200

300

400

500

600

2021 2022 2023 2024 Est. 2025 Est.

407 396 366 399

447

70 118

113

98

98

Total OGC Appeals Caseload

Appeals pending, start of year Appeals filed (Intake)

0

20

40

60

80

100

120

140

160

2021 2022 2023 2024 Est. 2025 Est.

81

148

80

50 50

Total OGC Appeals Closed

Appeals closed (Output)
54

Measure 1.1.1s (Previously 1.1.13): The percentage of decisions on an appeal 

of a Regional Director’s dismissal of a ULP charge issued by the General Counsel 

within 60 days of the date filed, and in no case more than 120 days. 

Results Targets

2021 100% (81/81) 2021 95%

2022 100% (148/148) 2022 95%

2023 100% (80/80) 2023 95%

2024 95%

FSIP

Impasses 2021 2022 2023 2024Est.

2025

Est.

Cases pending, start of year 22 45 16 17 11

Impasses filed (Intake) 68 92 84 90 90

Total caseload 90 137 100 107 101

Panel Decision 21 15 11 * *

Panel declined jurisdiction 4 29 23 * *

Settled with Panel assistance 2 38 17 * *

Voluntarily withdrawn 18 39 32 * *

Cases closed total (Output) 45 121 83 96* 96*

Cases pending, end of year 45 16 17 11* 5*

*The FSIP anticipates closing as many or more cases as are filed in any given year. The means by which cases 

are closed is driven by the parties and directive of the Panel. 

0

20

40

60

80

100

120

140

2021 2022 2023 2024 Est. 2025 Est.

22

45

16 17 11

68

92

84 90 90

Total Impasse Caseload

Cases pending, start of year Impasses filed (Intake)
55

Measure 1.1.1x (New): CIP will assign the case to a Member office within 5 

days of the due date for a final filing (regardless of whether such a filing has 

been received).

Results Targets

2022 N/A 2022 N/A

2023 100%

Met 2023 75%

2024 75%

2025 75%

Measure 1.1.1y (New): CIP will assign the case to a Member office within 21 

days of due date of final filing.

Results Targets

2022 N/A 2022 N/A

2023 100%

Met 2023 100%

2024 100%

2025 100%

Measure 1.1.2a (Previously 1.2.1): The percentage of arbitration exceptions 

decided by the Authority within 365 days of the filing of exceptions.

Results Targets

2021 49% – (70/143 cases)

Not Met 2021 90%

2022 56% – (70/126 cases)

Not Met 2022 90%

2023 N/A* 2023 N/A *Measure not in effect in FY 2023. 2024 N/A

2025 N/A

0

20

40

60

80

100

120

140

2021 2022 2023 2024 Est. 2025 Est.

45

121

83

96 96

Total Impasse Cases Closed

Cases closed
56

Measure 1.1.2b (New): The percentage of arbitration exceptions decided or 

otherwise resolved by the Authority within 365 days of assignment to a Member 

office.

Results Targets

2022 N/A 2022 N/A

2023 81% - (54/71 cases)

Met 2023 75%

2024 75%

2025 75%

Measure 1.1.2c (Previously 1.2.2): The percentage of negotiability cases 

decided or otherwise resolved by the Authority within 365 days of the filing of a 

petition for review.

Results Targets

2021 86% – (68/79 cases)

Met 2021 75%

2022 75% – (50/67 cases)

Met 2022 75%

2023 89% – (47/53 cases)

Met 2023 75%

2024 75%

2025 75%

Measure 1.1.2d (Previously 1.2.3): The percentage of ULP cases decided by 

the Authority within 365 days of issuance of an OALJ decision.

Results Targets

2021 40% – 2/5 cases)

Not Met 2021 90%

2022 100% – 11/11 cases)

Met 2022 90%

2023 N/A* 2023 N/A *Measure not in effect in FY 2023. 2024 N/A

2025 N/A

Measure 1.1.2e (New): The percentage of ULP cases decided or otherwise 

resolved by the Authority within 365 days of assignment to a Member office.

Results Targets

2022 N/A 2022 N/A

2023 100% – (2/2 cases)

Met 2023 90%

2024 90%

2025 90%
57

Measure 1.1.2f (Previously 1.2.4): The percentage of representation cases 

decided by the Authority within 365 days of the filing of an application for 

review.

Results Targets

2021 75% – (3/4 cases)

Not Met 2021 100%

2022 83% – (5/6 cases)

Not Met 2022 100%

2023 N/A* 2023 N/A *Measure not in effect in FY 2023. 2024 N/A

2025 N/A

Measure 1.1.2g (New): The percentage of representation cases decided or 

otherwise resolved by the Authority within 365 days of assignment to a Member 

office. 

Results Targets

2022 N/A 2022 N/A

2023 100% – (5/5 cases)

Met 2023 90%

2024 90%

2025 90%

Measure 1.1.2h (Previously 1.2.10): The percentage of ULP complaints 

issued by the General Counsel decided in the OALJ within 365 days of the 

complaint being issued. *

Results Targets

2021 100% – (2/2 cases)

Met 2021 95%

2022 100% – (27/27 cases)

Met 2022 95%

2023 100% – (199/200 cases)

Met 2023 95%

*OALJ performance standards remain to resolve 80 

percent of ULP complaints within 180 days of filing 

and 95 percent within 365 days.

2024 95%

2025 95%

Measure 1.1.2k (Previously 1.2.13): The percentage of bargaining-impasse 

cases in which the FSIP declines jurisdiction within 140 days of the date filed.

Results Targets

2021 100% - (4/4 cases)

Met 2021 90%

2022 100% - (29/29 cases)

Met 2022 90%

2023 100% - (18/18 cases)

Met 2023 90%

2024 90%

2025 90%
58

Measure 1.1.2l (Previously 1.2.14): The percentage of bargaining-impasse 

cases that are voluntarily settled within 160 days of the date filed.

Results Targets

2021 100% – (2/2 cases)

Met 2021 80%

2022 100% – (38/38 cases)

Met 2022 80%

2023 100% – (18/18 cases)

Met 2023 80%

2024 80%

2025 80%

Measure 1.1.2m (Previously 1.2.15): The percentage of bargaining-impasse 

cases that the FSIP resolves through final action that are closed within 200 days 

of the date filed.

Results Targets

2021 95% – (20/21 cases)

Met 2021 80%

2022 100% – (15/15 cases)

Met 2022 80%

2023 86%– (6/7 cases)

Met 2023 80%

2024 80%

2025 80%

Strategic Goal 2: We will promote stability in the federal labormanagement community by providing leadership and guidance through 

Alternative Dispute Resolution and education.

Key to the FLRA’s strategic objectives is to offer high-quality mediation, settlement 

conferences, outreach and prevention services as well as resources to promote more 

effective labor-management relations across the Federal Government. ADR is a collection 

of tools that provide informal conflict prevention, management, and resolution. These 

tools allow parties to discuss and develop their interests in order to resolve the underlying 

issues and problems in their labor-management relationships. The FLRA utilizes 

interest-based conflict resolution and intervention services in pending ULP cases, 

representation cases, arbitration cases, negotiability appeals, and bargaining-impasse 

disputes.

The FLRA also provides facilitation and training to help labor and management develop 

constructive relationships capable of solving difficult problems and making missioncritical decisions, as well as avoiding and resolving future conflict.
59

PERFORMANCE GOAL 2.1.1: PROVIDE TARGETED TRAINING, 

OUTREACH AND PREVENTION, AND FACILITATION ACTIVITIES 

WITHIN THE LABOR-MANAGEMENT COMMUNITY.

PERFORMANCE GOAL 2.1.2: PROVIDE EFFECTIVE, USEFUL, UP-TODATE CASE-PROCESSING AND CASE-LAW RESOURCES AND 

TRAININGS FOR THE LABOR-MANAGEMENT COMMUNITY

Each FLRA component delivers training and outreach in a manner reflecting its unique 

expertise. The OGC, as well as the Authority, delivers case-processing and case-law 

training services that have a statutory focus, which makes them appropriate for remote, 

online, and recorded media. In FY 2023, the FLRA provided 112 in-person and virtual 

trainings. OGC provided 99 of the trainings and 94% of the 9063 participants in those 

trainings rated the trainings as effective or highly effective. The FLRA also provided ondemand training sessions on the FLRA YouTube channel, to over 18,000 participants.

CADRO offers various prevention services that are designed to help party representatives 

more effectively and efficiently solve complex workplace problems and make important 

decisions, which can be especially difficult in traditional labor-management relationships. 

Communication skills, interest-based problem-solving skills, facilitation skills, collectivebargaining skills, dispute-resolution techniques, and effective advocacy in ADR forums 

are just some of what CADRO staff teach management and union representatives. For 

some parties, the goal is to repair damaged workplace relationships. For others, the goal 

is to improve the operation of a constructive, traditional labor-management relationship. 

For yet others, CADRO staff help parties develop and implement a trajectory from a 

traditional labor-management relationship to a highly collaborative labor-management 

partnership. Ultimately, CADRO offers these services to help parties improve mission 

performance, quality of work-life, and day-to-day workplace relationships.

By training parties on their statutory rights and obligations, as well as improving laborrelations, the FLRA exercises leadership in the manner envisioned by the Statute and by 

the President’s Executive Order Protecting the Federal Workforce (14003), his Executive 

Order on Worker Organizing and Empowerment (14025), and the 2022 report of the 

White House Task Force on Worker Organizing and Empowerment adopted by the 

President.

In situations where parties experience labor-management challenges, targeted assistance 

can promote stable labor-management relationships by educating the parties regarding 

their statutory rights and obligations. It can also promote effective and efficient 

Government by assisting parties in addressing their disputes without necessarily 

resorting to formal filings. Additional targeted assistance may take various forms, 

including offering training to parties on particular topics that have given rise to frequent 

ULP charges, negotiability disputes, or arbitration exceptions. Other types of assistance 

might be most appropriate for parties experiencing broader labor-management 

challenges. For parties involved in complex representational matters, targeted assistance 

can include conducting conferences with the parties to assist them in identifying and, if 

feasible, resolving relevant issues.
60

Measure 2.1.1a (Previously 2.1.1): The number of training, labor-management 

improvement, outreach, and facilitation activities delivered.

Results Targets

FY 2021 54

Met

FY 2021 40

FY 2022 76

Met

FY 2022 40

FY 2023 112

Met

FY 2023 40

FY 2024 40

FY 2025 40

Measure 2.1.1b (Previously 2.1.2): The number of recipients of training, labormanagement improvement, outreach, and facilitation activities.*

Results Targets

FY 2021 7,886

Met

FY 2021 2,500

FY 2022 18,791

Met

FY 2022 2,500

FY 2023 22,946

Met

FY 2023 15,000

*Virtual training began in 2020 leading to significant 

increases in reach.

FY 2024 15,000

FY 2025 15,000

Measure 2.1.1c (Previously 2.1.3): The percentage of participant responders who 

highly rate the training that they received.

Results Targets

FY 2021 93%

Met

FY 2021 80%

FY 2022 96%

Met

FY 2022 80%

FY 2023 94%*

Met

FY 2023 80%

*Reflects ratings of 99 trainings provided by OGC. FY 2024 80%

FY 2025 80%
61

Measure 2.1.1d: (Previously 2.1.4): The number of times that on-demand online 

training is used.

Results Targets

FY 2022 15,000+

Met

FY 2022 1,000

FY 2023 18,000+

Met

FY 2023 1,000

* New FY 2022 Measure. FY 2024 1,000

FY 2025 1,000

PERFORMANCE GOAL 2.2.1: SUCCESSFUL RESOLUTION OF A 

SIGNIFICANT PORTION OF FLRA CASES THROUGH ADR

Parties normally litigate because they want an answer to a legal question. Getting an 

answer to a legal question is different from solving the problem that gave rise to the legal 

question. A large percentage of parties to cases before the FLRA elect to use our ADR 

services to prevent and solve workplace problems.

ADR is any type of dispute resolution process—other than litigation—that is 

administered by a third party who has no stake in the outcome. There are many types of 

ADR, from facilitative at one end of the spectrum, to evaluative at the other. Types of 

ADR used by skilled professionals at the FLRA include mediation, facilitation, settlement 

conferences, and mediation-arbitration. Other ADR tools are also used when appropriate.

Measure 2.2.1a (Previously 2.2.1): Percentage of unfair labor practice cases where 

OGC offer of ADR is accepted and case is partially or fully resolved.

Results Targets

FY 2021 99%

Met

FY 2021 95%

FY 2022 99%

Met

FY 2022 95%

FY 2023 99%

Met

FY 2023 95%

FY 2024 95%

FY 2025 95%
62

Measure 2.2.1b (Previously 2.2.2): Percentage of representation cases where OGC 

offer of ADR is accepted and case is partially or fully resolved.

Results Targets

FY 2021 100%

Met

FY 2021 95%

FY 2022 99%

Met

FY 2022 95%

FY 2023 95%

Met

FY 2023 95%

FY 2024 95%

FY 2025 95%

Measure 2.2.1c (New): The percentage of appropriate ULP complaints in which ADR 

services are offered to the parties or ordered by the OALJ Chief Judge.

Results Targets

FY 2022 100%

Met

FY 2022 90%

FY 2023 100%

Met

FY 2023 90%

* New FY 2022 Measure. FY 2024 90%

FY 2025 90%

Measure 2.2.1d (New): The percentage of ULP cases that are partially or totally 

resolved after ADR services are accepted by the parties or ordered by the OALJ Chief 

Judge.

Results Targets

FY 2022 88%

Met

FY 2022 80%

FY 2023 96%

Met

FY 2023 80%

* New FY 2022 Measure. FY 2024 80%

FY 2025 80%
63

Measure 2.2.2a (New): The percentage of appropriate arbitration cases pending before 

the Authority in which ADR services are offered to the parties.*

Results Targets

FY 2022 N/A FY 2022 N/A

FY 2023 N/A FY 2023 20%

* New FY 2022 Measure. Cases just started 8/2022 – Data 

forthcoming FY 2024 50%

FY 2025 50%

Measure 2.2.2b (New): The percentage of arbitration cases that are partially or totally 

resolved after the parties accept an offer of ADR services.

Results Targets

FY 2022 N/A FY 2022 N/A

FY 2023 60%

Met

FY 2023 60%

* New FY 2022 Measure. Cases just started 8/2022 – Data 

forthcoming FY 2024 60%

FY 2025 60%

Measure 2.2.3a (New): The percentage of appropriate negotiability cases pending 

before the Authority in which ADR services are offered to the parties.

Results Targets

FY 2022 100%

Met

FY 2022 90%

FY 2023 100%

Met

FY 2023 90%

* New FY 2022 Measure. FY 2024 90%

FY 2025 90%

Measure 2.2.3b (New): The percentage of proposals or provisions in negotiability cases 

that are partially or totally resolved after the parties accept an offer of ADR services.

Results Targets

FY 2022 100% (170/170)

Met

FY 2022 90%

FY 2023 99% (288/291)

Met

FY 2023 90%

* New FY 2022 Measure. FY 2024 90%

FY 2025 90%
64

Measure 2.2.3c (New): The percentage of negotiability cases that are partially or 

totally resolved after the parties accept an offer of ADR services.

Results Targets

FY 2022 100% (13/13 cases)

Met

FY 2022 90%

FY 2023 100% (25/25 cases)

Met

FY 2023 90%

* New FY 2022 Measure. FY 2024 90%

FY 2025 90%

Measure 2.2.3d (New): The percentage of cases – other than ULP, arbitration, and 

negotiability – that are partially or totally resolved after parties accept an offer of ADR 

services.

Results Targets

FY 2022 100% (5/5 cases)

Met

FY 2022 75%

FY 2023 75% (3/4 cases)

Met

FY 2023 75%

* New FY 2022 Measure. FY 2024 75%

FY 2025 75%

Strategic goal 3: We will manage our resources effectively and efficiently 

in order to achieve organizational excellence.

The FLRA’s ability to fulfill its core mission under the Statute depends on excellent 

management of the organization and its resources. The organizational-excellence goal 

emphasizes how the Agency’s employees, IT infrastructure, and allocation of resources 

are central to achieving all of the strategic goals and objectives outlined in the strategic 

plan.

The landscape of the Federal workplace and workforce continues to evolve, especially in 

light of COVID and the need to rapidly respond to the changing future of work. It is 

crucial to simultaneously focus on developing the workforce of the future while retaining 

valuable institutional knowledge.

The Agency is prepared to meet ever-changing business demands through the innovative 

use of IT to best manage the workload and interact with parties. The FLRA continues to 

be an effective steward of taxpayer dollars. The Agency’s future operational approaches 

are designed to foster nimble and seamless deployment of resources coupled with costavoidance strategies to support productive labor-management relations across the 

Federal Government.
65

PERFORMANCE GOAL 3.1.1: DEMONSTRATE STRONG RECRUITMENT 

AND RETENTION PRACTICES

Measure 3.1.1a (Previously 3.1.1): Demonstrable, strong recruitment and 

retention practices.

Results

2021 • Conducted an Agency-wide recruitment effort for additional members 

for the Agency Diversity, Equity, Inclusion and Accessibility Team. The 

team now has 15 members that we believe properly reflect the diversity 

of the Agency.

• Developed the official charter for the team that was approved by all 

members and established subcommittees to address the necessary 

actions in line with the new administration’s Executive Orders and 

mandates related to DEIA. The subcommittees include but are not 

limited to Training, Recruiting and Hiring, Agency Events, and Policy 

Review.

2022 • Continued to reinforce recruitment and retention of a diverse and 

inclusionary workforce.

• Developed an Agency-wide workforce demographic survey to gain more 

in-depth information from Agency employees to establish various 

employee groups and committees to facilitate diverse Agency programs 

and policies.

• Acquired a new, automated Time and Attendance system and a more 

secure e-OPF (online Official Personnel Folder) system.

• Developed new and improved recruitment strategies based on overall 

time to hire assessments.

• Developed an Agency entrance and exit survey for all employees to gain 

data on incoming perceptions of the Agency and why employees are 

leaving the Agency. This Data will assist us in recruitment planning

and providing the proper consultation to management for developing an 

effective recruitment strategy to successfully fill vacant positions.

2023 • Created an Agency-specific recommendations report incorporating 

strategies for recruitment, training and development to help ensure the 

most effective means of mission accomplishment.

• Partnered with the Office of Personnel management (OPM) to:

1) reduce job opportunity announcements and hiring time, and 

2) enhance the quality of applicants using subject matter experts and 

the development and utilization of better job analysis criteria and 

assessment questions to identify best qualified applicants.

• Established strategic partnerships between hiring officials and HR 

specialists which is key to the success of the hiring process. HR 

professionals in collaboration with program managers, established and 

conducted regular recurring meetings (referred to as pre-recruitment 

consultations) to discuss current and future position classification 

and/or recruitment needs. The purpose of the pre-recruitment 

consultations is to ensure that the recruitment needs of the respective 

programs are met in a timely and efficient manner. 
66

• Human Resources Division (HRD) encouraged management officials to 

utilize all available hiring flexibilities. These flexibilities, which 

oftentimes reduce the hiring process and eliminate the need to 

announce or go through lengthy recruitment processes, are discussed

during pre-consultation meetings. Some hiring flexibilities include 

direct hire authority for attorney, cyber security, workforce recruitment 

program and other occupations.

Targets

2023 • Develop an expanded recruitment base that is inclusive of all 

communities to include individuals with disabilities, varied races, 

cultures, incomes, educations, social affiliations, intellectual 

perspectives, languages, religions, ethnicities and members of the 

LGBTQ+ communities.

• Continue automation improvements to include a performance 

management system.

• Effectively utilize the Agency’s diversity, equity, and inclusion 

committee to acquire new ideas to better recruit and retain a diverse 

workforce.

• Establish an employee engagement program to raise awareness of how 

the FLRA utilizes Federal Employee Viewpoint Survey (FEVS) results 

to strengthen a healthy organizational environment.

• Improve diversity at higher grade levels including supervisory, 

management, and senior executive positions through leadership 

competencies development and strategic recruitment.

2024 • Strengthen internal labor-management employee relations.

• Continue to ensure the safety and security of employees and customers.

• Improve leadership effectiveness to:

1) Establish a safe environment for employees to share ideas, 

innovations and proposals within their subject-matter areas;

2) Empower the workforce to improve processes and results;

3) Build trust and confidence in senior leadership integrity by 

communicating information which impacts the workforce early and 

often, including staff for pre-decisional input on work strategies, 

systems, tools, partners, and methods when feasible.

• Implement enhanced employee recognition, awards, and appreciation 

strategies.

• Measure onboarding effectiveness and new employee experiences.

2025 Recruitment

• Human Capital Management (HCM) will seek and optimize the hiring 

of civilians with critical skills and expertise. The FLRA will continue 

improving upon methods to promote career opportunities, assess skills, 

and maintain senior-level talent management systems to support future 

succession planning. These initiatives all play an important role in 

HCM and are integral in improving recruitment and hiring processes. 

• Drive a data-driven and leading practices approach to recruitment, 

assessment and hiring strategies to strengthen and support DEI&A.
67

• Capitalize on new OPM workplace flexibilities to recruit and retain 

talent.

Assessment

• Improve timeliness and quality of hires. As the Agency competes for 

talent now and in the future, enhanced assessment tools will improve 

the quality of candidates by better matching highly skilled talent to 

positions, thereby reducing hiring costs and attrition. We plan to 

establish effective assessment tools optimizing the hiring process by 

improving reviews of applicant qualifications to result in high quality 

candidates. 

• Develop or identify assessment practices that do not solely rely on 

candidate self-assessments and educational attainment to determine 

their qualifications for competitive service positions in accordance with 

Executive Order 13932, Modernizing and Reforming the Assessment 

and Hiring of Federal Job Candidates. 

Services

• Enhance the retirement services customers and applicants experience 

by providing timely, accurate, and responsive service addressing the 

diverse needs of customers.

• Strive to provide employees with a healthy work-life balance, which is a 

key element in maintaining high levels of resilience and performance 

shown by the workforce. The FLRA is committed to strengthening its 

workforce—which will enable them to fulfill the FLRA’s mission.

• Continue to train managers and employees on effective use of available 

workplace flexibilities and work-life programs to improve employee 

engagement and productivity.

PERFORMANCE GOAL 3.1.2: MAINTAIN AND GROW AGENCY 

EXPERTISE THROUGH EMPLOYEE DEVELOPMENT

Measure 3.1.2a (Restored): Maintain and grow agency expertise through employee 

development.

Results

2022 • Maintain an environment conducive for learning to include greater use 

of technology for online, “on demand” training and the ability to record 

training and information sessions with subsequent availability across 

the workforce as needed.

• Establishment of collaborative exchanges with the Small Agency 

Council (SAC) and the Interagency Human Resources (HR) Policy 

Community of Practice, for example, sharpens the capabilities of the 

Human Resources Division personnel. Sharing of information and 

resources among external organizations enhances perspective and 

facilitates compliance and agility to ensure timely implementation of 

HR regulations, programs, operations, policies, and strategies.

• Effective utilization of detail opportunities for experiential learning and 

optimal use of available talent. This increases knowledge of the 
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operations, standards, and customer relations of other FLRA 

components.

2023 • Partnered with the OPM, the Department of Labor, and the Interior 

Business Center on numerous HCM development courses for HRD staff 

at no cost. 

• Educated HR professionals and stakeholders on available hiring 

authorities and flexibilities to expedite hiring processes. Civilian hiring 

is multi-faceted and requires continuous collaboration between HR and 

hiring managers. This initiative educated stakeholders in the 

understanding of available hiring flexibilities, to include traditional 

appointing authorities and pay flexibilities. 

• Expanded workforce data and HR analytics to better support decision 

makers. Strategically managed civilian workforce planning 

requirements and kept pace with emerging missions and changing 

workforce priorities.

Targets

2023 • Expand networks for training resources to include access to Department 

of the Interior (DOI) University training programs for the FLRA’s

workforce.

• Justify an FTE in the Human Resources Division for an Organization 

Development and Engagement Specialist with functional 

responsibilities to integrate strategic planning of organizational goals 

with organizational performance. This involves subject-matter expertise 

in human capital management (e.g., program evaluation, 

accountability, employee engagement best practices) and talent 

management (e.g., employee and leadership development, succession 

planning, workforce planning).

• Deploy an automated performance management system to enhance 

records management, data collection and analysis, and operational 

efficiencies in tracking activities throughout the performance 

management cycle.

2024 • Establish a robust leadership development program in-house or utilize 

external programs to strengthen readiness for promotion at every level 

and ensure a pool of diverse, prepared successors for supervisory, 

management, and executive-level opportunities.

• Explore mentoring programs and peer-to-peer training.

• Increase use of available executive resources services to support senior 

management officials through transitions; ensure executive leadership 

development; improve diversity, equity, inclusion, and accessibility at 

the highest levels of the Agency; and staff Senior Executive Service 

(SES) and Senior Level (SL) vacancies.

• Coordinate with OPM to implement USA-performance platform to 

automate performance evaluation management for SES, SL and GS 

employees.

2025 Performance

• Customize HCM services and training to employees to help maximize 

Agency and individual performance.
69

• Improve the link between performance management and recognition to 

support Agency efforts to retain high-performing employees, and those 

with mission-critical skills.

• HCM shall educate management, in coordination with the Budget and 

Finance Office, on the use of monetary and nonmonetary recognition 

throughout the entire performance cycle, which provides supervisors 

and managers with the tools to improve performance by building a 

culture of recognition for achievement.

Webpage

• Update the website to provide customers with more practicable HR 

information that is user-centric and user-friendly.

PERFORMANCE GOAL 3.2.1: IMPROVE EFILING CAPABILITY AND 

MAXIMIZE ITS USE IN RECEIVING CASE FILINGS

Measure 3.2.1a (Previously 3.2.1): Expand the use of electronic filing for all 

components.

Results

2021 • 68 percent of cases eFiled Agency-wide.

• 78 percent of Authority cases eFiled.

• OGC eFiling increased by 14 percent.

• Research and planning began to vastly increase capabilities of the 

eFiling system to allow a wider array of case types/actions and 

interactions.

2022 • 77 percent of cases eFiled Agency-wide.

• 74 percent of OGC cases eFiled.

• OGC eFiling has increased 8% from FY 2021.

2023 • Successfully amended the regulations to include opt-in for electronic 

service of documents

• Further modification of regulations underway to update negotiability 

case filing/processing, and workgroup established to recommend 

additional changes to procedural regulations

• Updated eFiling application to add functionality to support regulatory 

changes/updates

• Overall, 79% of cases eFiled, falling short of our goal of 80%. Lack of 

funding stymied development work to accommodate eFiling 

improvements

Targets

2023 • 80% of cases filed electronically.

• Critically review and revise FLRA regulations to modernize filing 

requirements.

2024 • Fully align procedural regulations for case submission with available 

technology resources (eFile, etc.) to eliminate costly legacy means.

2025 • Implement significant regulatory changes to align with Electronic Case 

Filing modernization efforts.
70

Measure 3.2.1b (Previously 3.2.2): Move the FLRA towards 100% electronic case 

files, electronic permanent records, and electronic case management. 

Results

2021 • Combined original Phase 2 and Phase 3 of the four-phase plan to 

implement fully-electronic casefile. Developed and tested end-to-end 

electronic case files for the Authority component, rolled out in late 2020.

2022 • Enhancements and improvements continue on Authority CMS. OGC 

CMS development hindered by lack of appropriated funds, but 

continues slowly.

2023 • Development efforts have come to a standstill due to insufficient 

development funds.

• Minor improvements to the Authority CMS system

Targets

2023 • OGC implement “electronic” ULP and REP case filing system for all 

new cases; eliminate use of analog case files.

• Continue development and implementation of end-to-end electronic 

casefile system for all components.

2024 • Continue development and implementation of end-to-end electronic 

casefile system for all components. Align Agency policies and 

procedures for full acceptance of fully Electronic Casefile.

2025 • Continue development and implementation of end-to-end electronic 

casefile system for all components. Align Agency policies and 

procedures for full acceptance of fully Electronic Casefile.

PERFORMANCE GOAL 3.2.2: ENHANCE EMPLOYEE TECHNOLOGY 

USAGE AND SKILLS AT EVERY LEVEL

Measure 3.2.2a (New) (Previously 3.2.3): Achieve an exceptional level of 

information security by increasing the percentage of systems using a zero-trust model 

and multifactor authentication and by promptly complying with cybersecurity orders 

and directives.

Results

2021 *New Measure for 2022

2022 • 75% of systems using Zero Trust model, CISA-Standard CDM and EDR 

implemented fully

2023 • 80% of systems are fully Zero Trust, but lack of funding for 

modernization of systems has prohibited progress

Targets

2023 • 90% of systems using Zero Trust model; Multifactor Authentication in 

use for all externally provided systems

2024 • 100% Zero Trust architecture, MFA in all internal and external facing 

systems

2025 • 100% Zero Trust architecture, MFA in all internal and external facing 

systems
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Measure 3.2.2b (Previously 3b-4): Assess how internal and external customers 

perceive the effectiveness of the Agency’s IT modernization efforts. 

Results

2021 • Received overwhelmingly positive comments about the effort to move 

from legacy DMS solution to new integrated DMS.

2022 • Used surveys and focus group meetings to assess the success and 

acceptance of the migration out of iManage and into SharePoint. 

Achieved about 90% satisfaction with both the new resource and the 

migration effort.

2023 • Near 100% participation in the opt-in for electronic delivery of 

documents for eFiled cases.

Targets

2023 • Continue to administer targeted surveys to assess usability of proposed 

broad changes and enhancements to eFiling and case-management.

• Apply lessons learned and improve surveying for Agency migration of 

video and telephone services to a cloud platform.

• Maintain open dialog with internal and external customers to best 

diagnose, assess, and plan future fixes and enhancements.

2024 • Continue to administer targeted surveys to assess usability of changes, 

fixes, and enhancements to the eFiling system and the Authority 

component CMS.

• Apply lessons learned and improve surveying for new development 

work for the OGC Component Case Management System.

• Maintain open dialog with internal and external customers to best 

diagnose, assess, and plan future fixes and enhancements.

2025 • Continue to administer targeted surveys to assess usability of changes, 

fixes, and enhancements to the eFiling system and the Authority 

component CMS.

• Apply lessons learned and improve surveying for new development 

work for the remaining components’ Case Management Systems.

• Maintain open dialog with internal and external customers to best 

diagnose, assess, and plan future fixes and enhancements.

PERFORMANCE GOAL 3.3.1: ACHIEVE HIGH INTERNAL CUSTOMERSERVICE SCORES ON DELIVERY OF ADMINISTRATIVE SERVICES

Measure 3.3.1a (New) (Previously 3.1.2): Improvement in overall employee job 

satisfaction, as demonstrated through the score for question 42 of the Federal 

Employee Viewpoint Survey (FEVS).

Year Results Targets

Reported in 2021 73% satisfied in 2020

Reported in 2022 73% satisfied in 2021

Reported in 2023 80% satisfied in 2022 75% satisfied

Reported in 2024 77% satisfied

Reported in 2025 77% satisfied
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LEGACY STRATEGIC GOALS, OBJECTIVES, AND MEASURES

As part of the FLRA’s ongoing performance planning, it developed a new 2022-2026 

Strategic plan, replacing, rewording, or eliminating, outdated or irrelevant goals, 

objectives and measures. They are listed here.

Legacy Performance Goal 1b-1: Conduct high-quality investigations and produce high-quality 

written work products.

Measure 1b-1: Establish and surpass case-processing quality goals.

Results

2019 Developed internal tools to establish agency case quality goals and identify 

areas where improvement is needed, to be used in conjunction with 

performance reviews.

2020 Updated all performance standards to include a quality standard. Monitored 

quality and evaluated through end-of-year performance evaluations.

Developed and instituted Agency-wide informal training program using 

brown bag sessions.

Conducted internal legal writing training for Authority attorneys and legal 

interns.

Following an internal survey on training needs, provided unlimited access to 

“West Legal Ed” for multitude training opportunities - ideal remote training 

opportunity during maximum telework/social distancing.

Increased emphasis on well written cases, in compliance with the Plain 

Writing Act and as mentioned by Chairman Kiko and Member Abbott in the 

August 2020 FDR conference video.

2021 Authority has eliminated redundancies in its decisions by weaving the parties’ 

arguments into the analysis portion of decisions, rather than initially setting 

forth the parties’ arguments and then restating them in the analysis. 

By moving all legal citations to footnotes – instead of placing them in text –

Authority decisions are now more readable because the citations do not 

interrupt the flow of sentences. 

Recitation of frequently applied legal standards and disposition of minor 

issues are increasingly relegated to footnotes so that the main text is more 

streamlined.

Plain-language principles applied to FLRA website: active voice; improved 

organization by case types; visually engaging design, simplified global 

navigation, improved usability and search function, all-new substantive 

content, and a convenient training-registration tool.

Targets

2019 Complete development of Agency-wide quality assessment tools and finalize 

pilot implementation. 

2020 Target areas for improvement in case-processing quality, based on data 

gathered from internal tool(s) and survey results.

Set case-quality goals, as measured by surveys or other quality assessment 

tools. 

2021 Written work products should reflect an increase in quality, as measured by 

the tools.

2022 Written work products should reflect an increase in quality, as measured by 

the tools.
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Legacy Performance Goal 1b-2: Implement effective methods to maintain and improve the quality 

of FLRA investigations and written work products, including FLRA staff training and internal 

education resources.

Legacy Measure 1b-2: Train FLRA staff and provide internal educational resources to improve the 

quality of investigations and written work products.

Results

2019 Developed and instituted Agency-wide informal training program using 

brown bag sessions.

Developed and administered internal survey on training.

Encouraged employees to increase awareness of Authority decisions by 

using electronic distribution tool for Agency-wide dissemination of 

decisions.

Implemented Individual Development Plans for each staff member to 

identify training needs.

2020 Conducted in-house Casework Training in early March 2020.

Conducted internal legal writing training for Authority. attorneys and legal 

interns.

See also 2020 results in Measure 1b-1.

2021 Professional development budget was set at $1000 per employee, allowing 

each staffer to take one or conceivably two professional development 

courses as desired.

Targets

2019 Develop internal training programs and other educational tools Agencywide in order to improve the quality of investigations and written work 

products (e.g., component-specific mentoring programs, Agency-wide or 

component-specific brown bag sessions, Agency-wide dissemination of 

decisions and other relevant legal opinions). 

Develop and administer internal surveys or other measures to assess the 

effectiveness of pilot internal training programs and educational tools.

Make necessary adjustments to make internal training programs more 

effective.

Formally implement those internal training programs and educational tools 

that are deemed effective in order to improve the quality of investigations 

and written work products. 

2020 Target ways to improve the effectiveness of internal educational resources 

based on survey results.

Show a 10 percent increase in the effectiveness of internal educational 

resources, as measured by internal survey instruments or other measures 

developed in 2019. 

2021 Continue to make necessary adjustments to maximize efficiency of internal 

training programs.

Increase professional development options for FLRA staff in order to 

improve the quality of investigations and written work products.

2022 Continue to make necessary adjustments to maximize efficiency of internal 

training programs.

Increase professional development options for FLRA staff in order to 

improve the quality of investigations and written work products.
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Legacy Performance Goal 1b-3: Ensure external stakeholder confidence in FLRA’s abilities. 

Legacy Measure 1b-3: Customer perceptions about FLRA’s impartiality. 

Results

2019 Developed a survey to assess parties’ perceptions of FLRA’s impartiality.

2020 COVID-19 delayed implementation of pilot survey – will carry over to 

2021

2021 COVID-19 and change in leadership delayed implementation of pilot 

survey

Targets

2019 Develop and administer an external survey(s) to assess the parties’ 

perceptions of FLRA’s impartiality. 

2020 Maintain or improve overall perceptions about FLRA’s impartiality year 

over year.

Pilot external survey. 

2021 Deliver external survey electronically with every final agency action and 

evaluate results. 

2022 Deliver external survey electronically with every final agency action and 

evaluate results.

Legacy Measure 2a: Expand the relevancy, currency, and reach of educational tools. 

Results

2019 Drafted digests and prepared for upcoming publication.

Acquired animation software to begin developing short animated training 

videos.

Piloted desktop video teleconferencing to expand capabilities for providing 

interactive external training online.

Developed 5 pre-recorded training modules in preparation for posting.

Updated OGC Unfair Labor Practice Case Law Outline and the OGC 

Representation Case Outline.

2020 FLRA issued two press releases announcing seven online training sessions 

Agency-wide.

FLRA produced and published several training videos on a new YouTube 

channel (Youtube.com/c/FederalLaborRelationsAuthority) Also posting five 

pre-recorded training modules on FLRA.gov

YouTube trainings plus those currently on the website. 

Continue to provide case digest summaries for all Authority decisions. To date, 

the Authority has published approximately 205 digests. 

Quarterly digests reports are up to date and were announced in a press release. 

Requested public comment on proposed negotiability regulations.

Agency updated its union-dues-revocation regulation. 

Conducted live-stream training.

Requested public comment via Federal Register notice on four policy statement 

requests.

Agency issued five policy statements. 

Updated OGC Representation Case Outline.

2021 Expanded the number of animated YouTube training available on 

(Youtube.com/c/FederalLaborRelationsAuthority).

FLRA issued two press releases announcing ten online training sessions 

Agency-wide.
75

The topics covered in the videos are eFiling, Unfair Labor Practice 

Investigations, Timeliness under Section 7118(a)(4), and Investigatory 

Examinations (a seven-lesson course).

Quarterly case digest reports continued.

Targets

2019 Update at least 3 guides or manuals Agency-wide.

Establish a mechanism to live stream trainings online or offer pre-recorded 

trainings on the FLRA.gov website. 

Offer at least 5 training sessions online Agency-wide.

Begin publishing case digest summaries for all Authority decisions. OGC and 

FSIP to evaluate doing the same for their decisions.

2020 Critically review and update the relevancy and currency of Agency regulations.

Update 2 guides or manuals Agency-wide.

Offer 7 training sessions online Agency-wide.

Continue to provide case digest summaries for all Authority decisions. Provide 

OGC and FSIP case digests, if deemed appropriate.

2021 Critically review and update the relevancy and currency of Agency regulations.

Update remaining guides or manuals Agency-wide as needed.

Offer 10 additional training sessions online as developed.

Continue to provide case digest summaries for all Authority decisions. Provide 

OGC and FSIP case digests, if deemed appropriate.

2022 Continue to expand online resources.

Continue to provide case digest summaries for all Authority decisions. Provide 

OGC and FSIP case digests, if deemed appropriate.

Legacy Measure 2b: Develop and implement a highly effective, totally voluntary 

targeted-assistance program and related procedures.

Results

2019 Collaborated with FMCS on a pilot program for mediation of appropriate 

negotiability disputes.

Addressed specific requests of parties for targeted training.

2020 FLRA conducted 16 customer trainings.

Authority & FSIP lawyers successfully trained FMCS mediators.

The Authority and FMCS developed a shared electronic case-management 

system to track the status of referred NEG cases.

In December 2019, began referring NEG cases to FMCS mediators.

To date, FMCS has narrowed – or entirely resolved – the negotiability dispute in 

50 percent (5/10) of referred cases.

To date, FMCS mediators assisted parties in resolving 71 percent (82/117) of the 

proposals/provisions referred to mediation.

Authority and FMCS project leaders confer regularly to refine and apply metrics 

for measuring success.

FLRA implemented a PDF questionnaire for customers to be used in 

representation cases (implemented during COVID-19).

Virtual REP hearings procedures were put into place. 

Addressed specific requests of parties for targeted training.

2021 CADRO was restored.

FMCS mediation pilot program was terminated.
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Targets

2019 Develop the criteria for identifying parties with significant labor-management 

challenges.

Develop procedures for offering targeted assistance to identified parties or 

referring such parties to appropriate resources.

Pilot a targeted-assistance program.

Identify metrics for evaluating the program’s success.

Formally implement a targeted-assistance program with appropriately ambitious 

measures to assess its effectiveness.

2020 Train FMCS mediators and support the pilot mediation program.

Establish metrics for evaluating mediation program.

Evaluate the effectiveness of the targeted-assistance program using the metrics 

established in 2019.

Make necessary refinements and improvements based on customer feedback.

Increase the program’s overall success as measured by the metrics established in 

2019.

2021 Evaluate the effectiveness of the FMCS mediation pilot program using metrics 

established in 2020.

Continue to evaluate the targeted-assistance program.

2022 With the re-establishment of CADRO, FLRA will discontinue this measure.

Legacy Measure 3a: Align performance-management systems and individual performance plans 

with current Strategic Plan.

Results

2019 Evaluated Agency performance-management systems and individual employee 

performance plans for alignment with the legacy Strategic Plan.

Formed Strategic Implementation Teams for the three types of positions (1) OGC 

Attorneys, (2) Non-OGC attorneys, (3) Non-Attorneys and tasked those teams with 

offering recommended revisions to employees’ standards and elements. 

Strategic Implementation Teams have provided Agency leadership with 

recommended revisions of performance plans to pilot in 2020.

2020 Completed the development of revised performance plans for all attorney positions 

and rolled them out for 2020 performance year.

Assessing employees’ perceptions that performance management systems align with 

the legacy Strategic Plan via FEVS. In FEVS 2020 results, 90.8 percent of 

employees “Know how my work relates to the agency’s goals,” up from 79.2 

percent in 2019.

Completed the development of revised performance plans for all non-attorney and 

manager positions.

Completed the review of, and updated, the Agency’s GS performance management 

system’s policy and the Agency’s attorney individual performance plans to ensure 

they align directly with the 2018-2022 Strategic Plan.

Created the new SL performance plans.

2021 Evaluated pilot and revise performance plans as appropriate.

Managers added whistleblower protection information to performance plans.

Completed the development of revised performance plans for all remaining 

positions.
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Targets

2019 Develop communications strategies, educational tools, and other materials to 

successfully implement the new systems. 

Develop and administer an internal survey(s) to assess whether employees perceive 

that performance management systems (GS and SL/SES) and individual employee 

performance plans align with the legacy Strategic Plan.

2020 Develop revised performance plans for remaining positions.

Pilot all revised performance plans.

Implement appropriate communications strategies and educational tools to 

successfully achieve the transition. 

2021 Evaluate pilot and revise performance plans as appropriate.

Managers add whistleblower protection information to performance plans.

Completed the development of revised performance plans for all remaining 

positions.

2022 FLRA will discontinue this measure following the alignment of performance plans 

and systems with the legacy Strategic Plan.

Legacy Measure 3b-3: Internal and external customer perceptions of the eFiling System.

Results

2019 Received feedback from external users via the provided engagement email address. 

Implemented suggestions and replied to customer feedback.

Developed and distributed notices to customers promoting the use of eFiling.

2020 Received feedback from external users via the provided engagement email address. 

Implemented suggestions and replied to customer feedback.

Streamlined the eFiling system & created eFiling training module.

2021 Implemented significant fixes and enhancements in response to customer feedback.

Integrated new eFiling user registration approval mechanism in CMS.

Targets

2019 Develop a communications strategy for sharing with internal and external customers 

the benefits and advantages of eFiling (e.g., notice to go out with all Authority 

decisions).

Develop and administer internal and external survey tools to assess customer 

perceptions of the eFiling System.

Develop online, pop-up eFiling surveys that appear while users are logged into the 

eFiling System.

2020 Maintain or improve positive responses to internal and external survey instruments.

Adopt suggested enhancements to the eFiling System, as appropriate.

2021 Maintain or improve positive responses to internal and external survey instruments.

Adopt suggested enhancements to the eFiling System, as appropriate.

2022 FLRA will discontinue this measure; will measure through the engagement email 

address.
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PRINCIPAL FINANCIAL STATEMENTS

MESSAGE FROM THE CHIEF EXECUTIVE OFFICER

The FLRA’s FY 2023 Performance and Accountability Report reflects the correlation 

between the programmatic and financial aspects of the agency’s work. The report bridges 

these two areas by presenting performance results with the financial results of agency 

operations. The financial statements and notes that follow explain the FLRA’s financial 

position as of September 30, 2023, and how the Agency’s financial resources were 

expended to achieve results.

For the seventeenth consecutive year, the FLRA has received an unqualified audit 

opinion on its financial statements. Along with the unqualified opinion, the report of 

independent auditors found no material weaknesses in the design and operation of the 

Agency system of internal controls over financial reporting. I am confident that the 

FLRA’s financial and performance data are complete, accurate, and reliable. 

With FY 2023 expected to be another challenging year, we will continue to focus on 

resolving cases fairly and efficiently, securing resources appropriate to meet our mission, 

meeting electronic records deadlines, closing open recommendations, and improving our 

levels of employee satisfaction and morale.

Susan Tsui Grundmann

Chairman and Chief Executive and 

Administrative Officer

Federal Labor Relations Authority
79

BALANCE SHEET

FEDERAL LABOR RELATIONS AUTHORITY

BALANCE SHEET

AS OF SEPTEMBER 30, 2023 AND 2022

(In Dollars)

2023 2022

Assets: 6,535,012.00 5,547,618.00

Intragovernmental Assets: - - 

Fund Balance with Treasury (Note 2) $ 6,006,663 $ 5,264,634 

Accounts Receivable, Net (Note 3) 32,252 34,669 

Advances and Prepayments 39,556 39,926 

Total Intragovernmental Assets 6,078,471 5,339,229 - - 

Other than Intragovernmental Assets: - - 

Accounts Receivable, Net (Note 3) 15,683 15,723 

Property, Plant, and Equipment, Net (Note 4) 440,858 192,666 

Total Other than Intragovernmental Assets 456,541 208,389 

Total Assets $ 6,535,012 $ 5,547,618 

- - 

Liabilities (Note 5): 5,020,499.00 4,832,046.00

Intragovernmental Liabilities: 674,837.00 613,650.00

Accounts Payable $ 165,140 $ 120,798 

Other Liabilities (Note 6) 509,697 492,852 

Total Intragovernmental Liabilities 674,837 613,650 - - 

Other than Intragovernmental Liabilities: - - 

Accounts Payable 310,168 268,757 

Federal Employee and Veteran Benefits Payable 3,097,179 2,965,103 

Advances from Others and Deferred Revenue 431 34 

Other Liabilities (Note 6) 937,884 984,502 

Total Other than Intragovernmental Liabilities 4,345,662 4,218,396 

Total Liabilities $ 5,020,499 $ 4,832,046 

- - 

- - 

Net Position: 1,514,513.00 715,572.00

Unexpended Appropriations - Funds from Other than Dedicated Collections

$ 4,295,366 $ 3,588,127 

Total Unexpended Appropriations (Consolidated) 4,295,366 3,588,127 - - 

Cumulative Results of Operations - Funds from Other than Dedicated 

Collections (2,780,853) (2,872,555)

Total Cumulative Results of Operations (Consolidated) (2,780,853) (2,872,555)

Total Net Position $ 1,514,513 $ 715,572 

- - 

Total Liabilities and Net Position $ 6,535,012 $ 5,547,618 

Accompanying notes are integral to these statements and may reflect rounding 

differences.
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STATEMENT OF NET COST

FEDERAL LABOR RELATIONS AUTHORITY

STATEMENT OF NET COST

FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022

(In Dollars)

2023 2022

Gross Program Costs: 29,947,221.00 28,217,091.00

Authority: 18,358,261.00 17,366,452.00

Intragovernmental Costs $ 7,178,074 $ 5,995,252 

Public Costs 11,184,895 11,371,916 

Total Program Costs $ 18,362,969 $ 17,367,168 

Less: Earned Revenue (4,708) (716)

Net Program Costs $ 18,358,261 $ 17,366,452 

- - 

Federal Services Impasse Panel: 1,095,127.00 1,071,255.00

Intragovernmental Costs $ 246,871 $ 221,661 

Public Costs 848,256 849,594 

Total Program Costs $ 1,095,127 $ 1,071,255 

Less: Earned Revenue - - 

Net Program Costs $ 1,095,127 $ 1,071,255 

- - 

Office of General Counsel: 10,493,833.00 9,779,384.00

Intragovernmental Costs $ 2,867,500 $ 2,565,853 

Public Costs 7,628,863 7,213,531 

Total Program Costs $ 10,496,363 $ 9,779,384 

Less: Earned Revenue (2,530) - 

Net Program Costs $ 10,493,833 $ 9,779,384 

- - 

Total Gross Program Costs $ 29,954,459 $ 28,217,807 

Less: Total Earned Revenue (7,238) (716)

Net Cost of Operations $ 29,947,221 $ 28,217,091 

Accompanying notes are integral to these statements and may reflect rounding 

differences.

STATEMENT OF CHANGES IN NET POSITION

FEDERAL LABOR RELATIONS AUTHORITY

STATEMENT OF CHANGES IN NET POSITION

FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022

(In Dollars)

2023 2022

Unexpended Appropriations: 4,295,366.00 3,588,127.00

Beginning Balance $ 3,588,127 $ 3,730,713 

Beginning Balance, as Adjusted $ 3,588,127 $ 3,730,713 - - 

Appropriations Received 29,400,000 27,398,000 

Other Adjustments (188,653) (363,433)

Appropriations Used (28,504,108) (27,177,153)

Net Change in Unexpended Appropriations 707,239 (142,586)

Total Unexpended Appropriations $ 4,295,366 $ 3,588,127 
81

- - 

Cumulative Results of Operations: -2,780,853.00 -2,872,555.00

Beginning Balance $ (2,872,555) $ (2,887,304)

Beginning Balance, as Adjusted $ (2,872,555) $ (2,887,304) - - 

Appropriations Used 28,504,108 27,177,153 

Imputed Financing 1,534,815 1,054,687 

Net Cost of Operations (29,947,221) (28,217,091)

Net Change in Cumulative Results of Operations 91,702 14,749 

Total Cumulative Results of Operations $ (2,780,853) $ (2,872,555)

Net Position $ 1,514,513 $ 715,572 

Accompanying notes are integral to these statements and may reflect rounding 

differences.
82

STATEMENT OF BUDGETARY RESOURCES

FEDERAL LABOR RELATIONS AUTHORITY

STATEMENT OF BUDGETARY RESOURCES

FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022

(In Dollars)

2023 2022

Budgetary Resources: 30,907,983.00 28,205,723.00

Unobligated Balance From Prior Year Budget Authority, Net $ 1,500,313 $ 806,973 

Appropriations 29,400,000 27,398,000 

Spending Authority from Offsetting Collections 7,670 750 

Total Budgetary Resources $ 30,907,983 $ 28,205,723 

- - 

Status of Budgetary Resources: 30,907,983.00 28,205,723.00

New Obligations and Upward Adjustments (Total) (Note 10) $ 30,556,574 $ 27,888,159 

Unobligated Balance, End of Year: 351,409.00 317,564.00

Apportioned, Unexpired Accounts 113,319 72,407 

Unexpired Unobligated Balance, End of Year 113,319 72,407 

Expired Unobligated Balance, End of Year 238,090 245,157 

Unobligated Balance, End of Year (Total) 351,409 317,564 

Total Budgetary Resources $ 30,907,983 $ 28,205,723 

- - 

Outlays, Net and Disbursements, Net: 28,469,318.00 27,087,736.00

Outlays, Net (Total) $ 28,469,318 $ 27,087,736 

Agency Outlays, Net $ 28,469,318 $ 27,087,736 

Accompanying notes are integral to these statements and may reflect rounding 

differences.
83

NOTES TO THE FINANCIAL STATEMENTS

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Reporting Entity

The FLRA is an independent, administrative Federal agency created by Title VII of the 

Civil Service Reform Act of 1978, with a mission to carry out five statutory 

responsibilities: (1) determining the appropriateness of units for labor organization 

representation; (2) resolving complaints of unfair labor practices; (3) adjudicating 

exceptions to arbitrators’ awards; (4) adjudicating legal issues relating to duty to bargain; 

and (5) resolving impasses during negotiations. The agency consists of three components: 

the Authority, the Office of the General Counsel, and the Federal Service Impasses Panel.

B. Basis of Accounting and Presentation

The financial statements have been prepared to report the financial position, net cost of 

operations, changes in net position, and budgetary resources of the FLRA in accordance 

with the Chief Financial Officers Act of 1990, the Government Management Reform Act 

of 1994, and the Accountability of Tax Dollars Act of 2002. The statements have been 

prepared from agency financial records in accordance with U.S. Generally Accepted 

Accounting Principles (GAAP), in accordance with guidance issued by the Federal 

Accounting Standards Advisory Board (FASAB) and the Office of Management and 

Budget (OMB), as prescribed in OMB Circular A-136, Financial Reporting Requirements, 

and pursuant to the requirements of 31 U.S.C. § 3515(b). These financial statements 

include all funds and accounts under the control of the FLRA. 

The accounting structure of Federal agencies is designed to reflect both accrual and 

budgetary accounting transactions. Under the accrual method of accounting, revenues are 

recognized when earned, and expenses are recognized when incurred, without regard to 

the receipt or payment of cash. The budgetary accounting principles, on the other hand, 

are designed to recognize the obligation of funds according to legal requirements, which in 

many cases occur before an accrual-based transaction takes place. The recognition of 

budgetary accounting transactions is essential for the control and monitoring of federal 

funds as well as the compliance with legal constraints and controls over the use of those 

funds. The accompanying financial statements are prepared on the accrual basis of 

accounting.

Accounting standards require all reporting entities to disclose that accounting standards 

allow certain presentations and disclosures to be modified, if needed, to prevent the 

disclosure of classified information.

C. Budget Authority

The Congress passes appropriations annually that provide the FLRA with authority to 

obligate funds for necessary salaries and expenses to carry out mandated program 

activities. These funds are available until expended, subject to OMB apportionment and 

to Congressional restrictions on the expenditure of funds. Also, the FLRA places internal 

restrictions on fund expenditures to ensure the efficient and proper use of all funds.
84

D. Fund Balance with Treasury

FLRA receipts and disbursements are processed by the Department of the Treasury. 

Fund balances with the Treasury consist of appropriated funds that are available to pay 

current liabilities and to finance authorized purchase commitments. No cash is held in 

commercial bank accounts.

E. Accounts Receivable

Accounts receivable consists of amounts owed to FLRA by other federal agencies and the 

public. Amounts due from federal agencies are considered fully collectible and consist of 

interagency agreements. An allowance for uncollectible accounts receivable from the 

public is established when either (1) management determines that collection is unlikely to 

occur after a review of outstanding accounts and the failure of all collection efforts, or (2) 

an account for which no allowance has been established is submitted to the Department of 

the Treasury for collection, which takes place when it becomes 120 days delinquent. 

Based on historical experience, all receivables are considered collectible and no allowance 

is provided.

F. General Property and Equipment (P&E)

This category consists of equipment and internal use software. The basis for recording 

purchased P&E is full cost, including all costs incurred to bring FLRA P&E to and from a 

location suitable for its intended use. P&E is depreciated using the straight-line method 

over the estimated useful life of the asset. Statement of Federal Financial Accounting 

Standards (SFFAS) No. 10, Accounting for Internal Use Software, provides accounting 

standards for internal use software used by each agency. The standards provide for 

capitalized property to continue to be reported on the Balance Sheet. P&E that are not 

capitalized because they are under the capitalization threshold are expensed in the year 

of acquisition. 

The FLRA’s capitalization threshold for individual purchases is $25,000. Bulk purchases 

of similar items that individually are worth less than $25,000, but collectively are worth 

more than $100,000 are also capitalized using the same general P&E categories and 

useful lives as capital acquisitions. Major building alterations and renovations are 

capitalized, while maintenance and repair costs are charged to expense as incurred.

General P&E Category Service Life

Software 3 Years 

Computer Equipment 5 Years 

Office Equipment 7 Years 

Office Furniture 15 Years 

Leasehold Improvements Life of lease 

G. Liabilities

Liabilities represent the amount of monies or other resources likely to be paid by the 

FLRA as a result of transactions or events that have already occurred. Liabilities are 
85

recognized when they are incurred, regardless of whether they are covered by available 

budgetary resources. FLRA reports its liabilities under two categories, Intragovernmental 

and Other than Intragovernmental. Intragovernmental liabilities represent funds owed 

to another Government agency. Liabilities other than intragovernmental represent funds 

owed to any entity or person that is not a federal agency, including private sector firms 

and federal employees. Each of these categories may include liabilities that are covered 

by budgetary resources and liabilities not covered by budgetary resources. No liability can 

be paid, however, absent an appropriation. Liabilities for which an appropriation has not 

been enacted are, therefore, classified as not covered by budgetary resources, since there 

is no certainty that the appropriation will be enacted. Liabilities that are covered by 

budgetary resources consist of intragovernmental and public accounts payable and 

accrued funded payroll. Liabilities not covered by budgetary resources in FY 2022 and FY 

2023 consist of accrued and actuarial Federal Employees Compensation Act (FECA) 

compensation and unfunded employee leave. The Federal Government, acting in its 

sovereign capacity, can abrogate liabilities other than contracts.

H. FECA Liabilities

An accrued FECA liability is recorded for actual and estimated future payments to be 

made for workers’ compensation pursuant to the FECA. The actual costs incurred are 

reflected as a liability because agencies will reimburse the Department of Labor (DOL) 

two years after the actual payment of expenses. Future revenues will be used for their 

reimbursement to the DOL. The liability consists of: (1) the unreimbursed cost paid by the 

DOL for compensation to recipients under the FECA; and (2) the net present value of 

estimated future payments calculated by the DOL. 

An estimated actuarial liability for future workers’ compensation benefits is included. The 

liability estimate is based on the DOL’s FECA actuarial model that takes the amount of 

benefit payments over the last twelve quarters and calculates the annual average of 

payments for medical expenses and compensation. This average is then multiplied by the 

liabilities-to-benefits paid ratios for the whole FECA program. The ratios may vary from 

year to year as a result of economic assumptions and other factors, but the model 

calculates a liability approximately twelve times the annual payments.

I. Annual, Sick and Other Leave

Amounts associated with the payment of annual leave are accrued while leave is being 

earned by employees, and this accrual is reduced as leave is taken. Each year the balance 

in the accrued annual leave account is adjusted to reflect current pay rates. To the extent 

that current or prior-year appropriations are not available to finance annual leave, future 

financing sources will be used. Sick leave and other types of non-vested leave are 

expensed as taken. 

Any liability for sick leave that is accrued but not taken by a Civil Service Retirement 

System (CSRS) or a Civil Service Retirement System Offset (CSRS offset)-covered 

employee is transferred to the Office of Personnel Management (OPM) upon the 

retirement of that individual. Federal Employees Retirement System (FERS)-covered 

employees were not entitled to use unused sick leave for additional service credit until 

October 28, 2009. For retirements effective between October 28, 2009 and December 31, 
86

2013, 50 percent of unused sick leave can be used for additional service credit. For 

retirements effective after December 31, 2013, 100 percent of unused sick leave can be 

credited.

J. Net Position

The components of net position are unexpended appropriations and cumulative results of 

operations. Unexpended appropriations include undelivered orders and unobligated 

balances. Undelivered orders reflect the amount of goods and services ordered that have 

yet to be actively or constructively received. Unobligated balances are the amount of 

appropriations or other authority remaining after deducting the cumulative obligations 

from the amount available for obligation. The cumulative results of operations represent 

the net results of operations since inception, the cumulative amount of prior-period 

adjustments, the remaining book value of capitalized assets, and future funding 

requirements.

K. Retirement Plans

The FLRA’s employees participate in the CSRS or the FERS. For CSRS employees, hired 

prior to January 1, 1984, the FLRA withholds seven percent of each employee’s salary 

and contributes seven percent of the employee’s basic salary to the CSRS Retirement and

Disability Fund. These employees may also contribute, on a tax-deferred basis, to a 

defined contribution plan – the Thrift Savings Plan (TSP). The regular Internal Revenue 

Service limit in FY 2022 and FY 2023 was $20,500 and $22,500, respectively. The FLRA 

is not required to and does not contribute any matching amounts for CSRS employees. 

The FERS was established by enactment of Public Law 99-335. Pursuant to this law, the 

FERS and Social Security automatically cover most employees hired after December 31, 

1983. Employees hired before January 1, 1984 elected either to join the FERS and Social 

Security or to remain in the CSRS. For FERS employees, the FLRA withholds 6.2 percent 

in old age survivors and disability insurance up to a specified wage ceiling and 0.8 percent 

of an employee’s gross earnings for retirement. In FY 2023, the FLRA matched the 

retirement withholdings with a contribution equal to 18.4 percent of the employee’s 

taxable salary. Due to enactment of the FERS Revised Annuity Employee and Further 

Revised Annuity Employee programs, the agency matched with a contribution equal to 

16.6 percent for employees hired during and after calendar year 2013. 

All employees are eligible to contribute to the TSP. For employees under the FERS, a TSP 

account is automatically established. The FLRA is required to make a mandatory 

contribution of one percent of the base salary for each employee under the FERS. The 

agency is required to match the employee’s contribution up to a maximum of five percent 

of his or her salary. Matching contributions are not made to the TSP accounts established 

by CSRS employees. The FLRA does not report on its financial statements information 

pertaining to the retirement plans covering its employees. Reporting amounts such as 

plan assets, accumulated plan benefits, and related unfunded liabilities, if any, are the 

responsibility of the OPM. 

FERS employees and certain CSRS reinstatement employees are eligible to participate in 

the Social Security program after retirement. CSRS employees who are 65 or older are 
87

eligible for Social Security payments (even if they have not retired). In these instances, 

the FLRA remits the employer’s share of the required contribution.

L. Imputed Financing from Costs Absorbed by Others

The FASAB’s SFFAS No. 5, Accounting for Liabilities of the Federal Government, 

requires that employer agencies recognize the full cost of pension, health, and life 

insurance benefits during their employees’ active years of service. The OPM, as 

administrator of the CSRS and FERS plans, the Federal Employees Health Benefits 

Program, and the Federal Employees Group Life Insurance Program, must provide the 

“cost factors” that adjust the agency contribution rate to the full cost for the applicable 

benefit programs. An imputed financing source and corresponding imputed personnel cost 

is reflected in the Statement of Changes in Net Position and the Statement of Net Cost. 

M. Revenue and Other Financing Sources

The FLRA’s revenues are derived from reimbursable work agreements, Freedom of 

Information Act collections, and a direct annual appropriation. The FLRA recognizes 

reimbursable work when earned, i.e., services have been provided. Each reimbursable 

work agreement specifies the dollar value of the agreement and is based on estimated

resources needed to perform the specified services.

The agency receives an annual Salaries and Expenses appropriation from the Congress. 

Annual appropriations are used, within statutory limits, for salaries and administrative 

expenses and for operating and capital expenditures for essential P&E. Appropriations 

are recognized as non-exchange revenues at the time the related program expenses are 

incurred. Appropriations expended for capitalized P&E are recognized as expenses when 

an asset is consumed in operations. The FLRA’s annual appropriation for FY 2022 and FY 

2023 was $27,398,000 and $29,400,000, respectively.

N. Expired Accounts and Cancelled Authority

Unless otherwise specified by law, annual budget authority expires for incurring new 

obligations at the beginning of the subsequent fiscal year. The account into which the 

annual authority is placed is called an expired account. For five fiscal years, the expired 

account is available for expenditure to liquidate valid obligations incurred during the 

unexpired period. Adjustments are allowed to increase or decrease valid obligations 

incurred during the unexpired period that were not previously reported. At the end of the 

fifth expired year, the account is cancelled and any remaining money is returned to the 

Treasury.

O. Contingencies

A contingency is an existing condition, situation, or set of circumstances involving 

uncertainty as to possible gain or loss to the agency. The uncertainty will ultimately be 

resolved when one or more future events occur or fail to occur. With the exception of 

pending, threatened, or potential litigation, a contingent liability is recognized when a 

past transaction or event has occurred, a future outflow or other sacrifice of resources is 

more likely than not, and the related future outflow or sacrifice of resources is 
88

measurable. For pending, threatened, or potential litigation, a liability is recognized when 

a past transaction or event has occurred, a future outflow or other sacrifice of resources is 

likely, and the related future outflow or sacrifice of resources is measurable.

P. Use of Estimates

The preparation of financial statements in conformity with GAAP requires management 

to make estimates and assumptions that affect the reported amounts of assets, liabilities, 

revenues, and expenses. Actual results could differ from those estimates.

Q. Advances and Prepayments

Advance payments are generally prohibited by law. There are some exceptions, such as 

reimbursable work agreements, subscriptions, and payments to contractors and 

employees. Payments made in advance of the receipt of goods and services are recorded as 

advance payments and recognized as expenses when the related goods and services are 

received.

NOTE 2: FUND BALANCE WITH TREASURY

Fund Balance with Treasury account balances as of September 30, 2023 and 2022, were 

as follows:

2023 2022

Status of Fund Balance With Treasury: - - 

Unobligated Balance - - 

Available $ 113,319 $ 72,407 

Unavailable 238,090 245,158 

Obligated Balance Not Yet Disbursed 5,655,254 4,947,069 

Total $ 6,006,663 $ 5,264,634 

U.S. Government cash is accounted for on an overall consolidated basis by the Treasury. 

The amounts shown on the Balance Sheet represent the FLRA’s right to draw on the 

Treasury for valid expenditures. The fund balance as shown on the FLRA records is 

reconciled monthly with records from the Treasury.

No discrepancies exist between the Fund Balance reflected on the Balance Sheet and the 

balances in the Treasury accounts

The available unobligated fund balances represent the current-period amount available 

for obligation or commitment. At the start of the next fiscal year, this amount will 

become part of the unavailable balance as described in the following paragraph.

The unavailable unobligated fund balances represent the amount of appropriations for 

which the period of availability for obligation has expired. These balances are available 

for upward adjustments of obligations incurred only during the period for which the 

appropriation was available for obligation or for paying claims attributable to the 

appropriations.
89

The obligated balance not yet disbursed includes accounts payable, accrued expenses, 

unfilled orders, and undelivered orders that have reduced unexpended appropriations but 

have not yet decreased the fund balance on hand.

NOTE 3: ACCOUNTS RECEIVABLE, NET

Accounts receivable balances as of September 30, 2023 and 2022, were as follows:

2023 2022

Intragovernmental - - 

Accounts Receivable $ 32,252 $ 34,669 

Total Intragovernmental Accounts Receivable $ 32,252 $ 34,669 - - 

Other than Intragovernmental - - 

Accounts Receivable $ 15,683 $ 15,723 

Total Other than Intragovernmental Accounts Receivable $ 15,683 $ 15,723 

Total Accounts Receivable $ 47,935 $ 50,392 

The reported amount for accounts receivable consists of amounts owed to the FLRA by 

other Federal agencies (intragovernmental) and the public. There are no amounts that 

are deemed uncollectible as of September 30, 2023 and 2022

NOTE 4: PROPERTY, PLANT AND EQUIPMENT, NET

Schedule of Property, Equipment, and Software as of September 30, 2023 and 2022:

Acquisition Cost

Accumulated 

Depreciation and 

Amortization

Net Book Value

2023 - - - 

Major Class - - - 

Computer Equipment 805,466 364,608 440,858 

Office Furniture 9,077 9,077 - 

Total $ 814,543 $ 373,685 $ 440,858 

0.00 0.00 0.00

2022 0.00 0.00 0.00

Major Class - - - 

Computer Equipment 444,331 251,665 192,666 

Office Furniture 9,077 9,077 - 

Total $ 453,408 $ 260,742 $ 192,666 

NOTE 5: LIABILITIES COVERED AND NOT COVERED BY BUDGETARY 

RESOURCES 

The liabilities for the FLRA as of September 30, 2023 and 2022, include liabilities not 

covered by budgetary resources. Congressional action is needed before budgetary 

resources can be provided. Although future appropriations to fund these liabilities are 

likely and anticipated, it is not certain that appropriations will be enacted to fund these 

liabilities.
90

2023 2022

Intragovernmental-FECA $ 214,839 $ 210,265 

Unfunded Leave 1,805,987 1,663,011 

Actuarial FECA 1,248,389 1,242,303 

Total Liabilities Not Covered by Budgetary Resources $ 3,269,215 $ 3,115,579 

Total Liabilities Covered by Bugetary Resources 1,751,284 1,716,467 

Total Liabilities $ 5,020,499 $ 4,832,046 

Unfunded FECA liabilities consist of workers’ compensation claims payable to the DOL, 

which will be funded in a future year, and an unfunded estimated liability for future 

workers’ compensation claims based on data provided from the DOL. The actuarial 

calculation is based on benefit payments made over twelve quarters and calculates the 

annual average of payments. For medical expenses and compensation, this average is 

then multiplied by the liability-to-benefit paid ratio for the whole FECA program. 

Unfunded leave represents a liability for earned leave and is reduced when leave is taken. 

At the end of each month the balance in the unfunded leave account is adjusted to reflect 

the liability at current pay rates and leave balances. Unfunded leave is paid from future 

funding sources and, accordingly, is reflected as a liability not covered by budgetary 

resources. Sick and other leave is expensed as taken. All other liabilities are considered to 

be covered by budgetary resources. 

NOTE 6: OTHER LIABILITIES

Other liabilities account balances as of September 30, 2023 and 2022, were as follows:

Current Non-Current Total

2023 - - - 

Intragovernmental: - - - 

Employer Contributions and Payroll Taxes Payable 

(without reciprocals) $ 67,937 $ - $ 67,937 

Employer Contributions and Payroll Taxes Payable 226,921 - 226,921 

Unfunded FECA Liability 214,839 - 214,839 

Total Intragovernmental $ 509,697 $ - $ 509,697 0.00 0.00 0.00

Other than Intragovernmental: - - - 

Accrued Funded Payroll and Leave $ 937,884 $ - $ 937,884 

Total Other than Intragovernmental $ 937,884 $ - $ 937,884 

Total Other Liabilities $ 1,447,581 $ - $ 1,447,581 

2022

- - - 

Intragovernmental: - - - 

Employer Contributions and Payroll Taxes 

Payable (without reciprocals) $ 66,782 $ - $ 66,782 

Employer Contributions and Payroll Taxes 

Payable

215,805 - 215,805 

Unfunded FECA Liability 210,265 - 210,265 

Total Intragovernmental $ 492,852 $ - $ 492,852 0.00 0.00 0.00
91

Other than Intragovernmental: - - - 

Accrued Funded Payroll and Leave $ 984,502 $ - $ 984,502 

Total Other than Intragovernmental $ 984,502 $ - $ 984,502 

Total Other Liabilities $ 1,477,354 $ - $ 1,477,354 

NOTE 7: LEASES

The FLRA has operating leases for rental of office space and equipment. As a Federal 

agency, the FLRA is not liable for any lease terms beyond one year. All leases are federal.

Current Operating Leases

229 Peachtree Street NE, Atlanta, GA

The FLRA has an interagency agreement with the General Services Administration for 

office space at 229 Peachtree Street NE, Atlanta, GA. The term is for 180 months 

beginning January 18, 2022. This was a forced move at the Lessor’s expense. FLRA has 

the right to terminate the lease based on the availability of funds or with a four month 

notice at any point after the first twelve months of occupancy. This lease expires January 

17, 2037.

224 S. Michigan Avenue, Suite 445, Chicago, IL

The FLRA has an interagency agreement with the General Services Administration for 

office space at 224 S. Michigan Avenue, Suite 445, Chicago, IL. The term is for 120 

months beginning on December 12, 2012 and expires on December 11, 2022. On August 

21, 2021 the lease was renewed for 60 months beginning December 12, 2022. FLRA has 

the right to terminate the lease based on the availability of funds or with a four month 

notice at any point after the first twelve months of occupancy.

1244 Speer Boulevard, Denver, CO

The FLRA has an interagency agreement with the General Services Administration for 

office space at 1244 Speer Boulevard, Denver, CO. The previous term of 57 months began 

on July 1, 2013 and expired on March 25, 2018. The term for the current agreement is for 

120 months beginning on or about September 14, 2021. FLRA has the right to terminate 

the lease based on the availability of funds or with a four month notice at any point after 

the first twelve months of occupancy.

1400 K Street NW, Washington, DC

The FLRA has an interagency agreement with the General Services Administration for 

office space at 1400 K Street NW, Washington, DC. The term is for 87 months beginning 

on or about June 1, 2014. The term for the current agreement is for 120 months beginning 

on or about March 25, 2018. May 20, 2020, the lease agreement was modified to 60 

months beginning September 14, 2020. FLRA has the right to terminate the lease based 
92

on the availability of funds or with a four month notice at any point after the first twelve 

months of occupancy.

1301 Clay Street, Oakland, CA

The FLRA has an interagency agreement with the General Services Administration for 

office space at 1301 Clay Street, Oakland, CA. The term is for 120 months beginning on or 

about August 1, 2021. FLRA has the right to terminate the lease based on the availability 

of funds or with a four month notice at any point after the first twelve months of 

occupancy.

NOTE 8: COMMITMENTS AND CONTINGENCIES

The FLRA is, at times, a party in various administrative proceedings, legal actions, and 

claims brought by or against the agency. In the opinion of FLRA management, the 

ultimate resolution of any proceedings, actions, and claims will not materially affect 

financial position or results of operations of the FLRA. The agency examined its FY 2018

obligations prior to cancellation and believes that it does not have any outstanding 

commitments or contingencies that will require future resources to liquidate.

NOTE 9: INTRAGOVERNMENTAL COSTS AND EXCHANGE REVENUE

The classification of revenue or cost as “intragovernmental” or “other than 

intragovernmental” is determined on a transaction-by-transaction basis. Preceding 

transactions in the lifecycle of a product will not have an impact on subsequent 

transactions. If the FLRA purchases goods or services from another Federal entity, 

capitalizes them into inventory, and later resells them to the public, the cost of the 

original purchase of resale assets from the other Federal entity will be classified as 

“intragovernmental” at the time of the purchase. At ultimate sale to the end user, the 

resulting cost of goods will be classified as “other than intragovernmental.” The purpose 

of this classification is to enable the Federal Government to provide consolidated financial 

statements, and not to match public and intragovernmental revenue with costs that are 

incurred to produce public and intragovernmental revenue.

NOTE 10: APPORTIONMENT CATEGORIES OF OBLIGATIONS INCURRED

All obligations incurred are characterized as Category A, quarterly apportioned, and 

Category B, apportioned by activities, projects, objects, or a combination of these 

categories, on the Statement of Budgetary Resources. New obligations and upward 

adjustments incurred and reported in the Statement of Budgetary Resources in 2023 and 

2022 consisted of the following:

2023 2022

Direct Obligations, Category A $ 30,548,904 $ 27,887,409 

Reimbursable Obligations, Category B 7,670 750 

Total New Obligations and Upward Adjustments $ 30,556,574 $ 27,888,159 
93

NOTE 11: UNDELIVERED ORDERS AT THE END OF THE PERIOD

Budgetary resources obligated for undelivered orders as of September 30, 2023 and 2022 

were as follows:

Federal Non-Federal Total

2023 - - - 

Paid Undelivered Orders $ 39,557 $ - $ 39,557 

Unpaid Undelivered Orders 1,823,513 2,080,887 3,904,400 

Total Undelivered Orders $ 1,863,070 $ 2,080,887 $ 3,943,957 0.00 0.00 0.00

2022 0.00 0.00 0.00

Paid Undelivered Orders $ 39,927 $ - $ 39,927 

Unpaid Undelivered Orders 1,767,390 1,463,247 3,230,637 

Total Undelivered Orders $ 1,807,317 $ 1,463,247 $ 3,270,564 

NOTE 12: EXPLANATION OF DIFFERENCES BETWEEN THE STATEMENT OF 

BUDGET RESOURCES AND THE BUDGET OF THE U.S. GOVERNMENT

The President’s Budget that will include fiscal year 2024 actual budgetary execution 

information has not yet been published. The President’s Budget is scheduled for 

publication in February 2025 and can be found at the OMB website: 

http://www.whitehouse.gov/omb/. The Fiscal Year 2025 Budget of the United States 

Government, with the "Actual" column completed for 2023, has been reconciled to the 

Statement of Budgetary Resources and there were no material differences.

NOTE 13: INCIDENTAL CUSTODIAL COLLECTIONS

Custodial collections are reflected in Fund Balance with Treasury during the year. While 

these collections are considered custodial, they are neither primary to the mission of the 

agency nor material to the overall financial statements. There were no custodial 

collections for the years ended September 30, 2023 and 2022. Custodial collections are 

transferred to the Treasury General Fund on September 30 and are not reflected in the 

financial statements of the Agency. 

NOTE 14: RECONCILIATION OF NET COST TO NET OUTLAYS

The reconciliation of net outlays, presented on a budgetary basis, and the net cost, 

presented on an accrual basis, provides an explanation of the relationship between 

budgetary and financial accounting information. 

Reconciliation of Net Cost to Net Outlays as of September 30, 2023:

Intragovernmental

Other than 

IntragovernmentalTotal

Net Operating Cost $ 10,287,732 $ 19,659,489 $ 29,947,221 0.00 0.00 0.00

Components of Net Operating Cost Not Part of the 

Budgetary Outlays

-1,598,789.00 -240,247.00 -1,839,036.00
94

Property, Plant, and Equipment Depreciation Expense - (112,942) (112,942) 0.00 0.00 0.00

Increase/(Decrease) in Assets: -2,787.00 -40.00 -2,827.00

Accounts Receivable, Net (2,417) (40) (2,457)

Advances and Prepayments (370) - (370) 0.00 0.00 0.00

(Increase)/Decrease in Liabilities: -61,187.00 -127,265.00 -188,452.00

Accounts Payable (44,342) (41,411) (85,753)

Federal Employee and Veteran Benefits Payable - (132,075) (132,075)

Advances from Others and Deferred Revenue - (397) (397)

Other Liabilities (16,845) 46,618 29,773 0.00 0.00 0.00

Financing Sources: -1,534,815.00 0.00 -1,534,815.00

Imputed Cost (1,534,815) - (1,534,815)

Total Components of Net Operating Cost Not Part of the 

Budgetary Outlays $ (1,598,789) $ (240,247) $ (1,839,036) 0.00 0.00 0.00

Components of the Budget Outlays That Are Not Part 

of Net Operating Cost

- 361,133.00 361,133.00

Acquisition of Capital Assets - 361,133 361,133 0.00 0.00 0.00

Total Components of the Budget Outlays That Are Not 

Part of Net Operating Cost $ - $ 361,133 $ 361,133 0.00 0.00 0.00

0.00 0.00 0.00

Total Net Outlays (Calculated Total) $ 8,688,943 $ 19,780,375 $ 28,469,318 

0.00 0.00 0.00

Budgetary Agency Outlays, net $ - $ - $ 28,469,318 

Reconciliation of Net Cost to Net Outlays as of September 30, 2022:

Intragovernmental

Other than 

IntragovernmentalTotal

Net Operating Cost $ 8,782,766 $ 19,434,325 $ 28,217,091 0.00 0.00 0.00

Components of Net Operating Cost Not Part of the 

Budgetary Outlays

-912,859.00 -216,496.00 -1,129,355.00

Property, Plant, and Equipment Depreciation Expense - (88,866) (88,866) 0.00 0.00 0.00

Increase/(Decrease) in Assets: 504.00 1,770.00 2,274.00

Accounts Receivable, Net - 1,770 1,770 

Other Assets 504 - 504 0.00 0.00 0.00

(Increase)/Decrease in Liabilities: 141,324.00 -129,400.00 11,924.00

Accounts Payable 155,288 (40,178) 115,110 

Federal Employee and Veteran Benefits Payable - 77,735 77,735 

Other Liabilities (13,964) (166,957) (180,921) 0.00 0.00 0.00

Financing Sources: -1,054,687.00 0.00 -1,054,687.00

Imputed Cost (1,054,687) - (1,054,687)

Total Components of Net Operating Cost Not Part of the 

Budgetary Outlays $ (912,859) $ (216,496) $ (1,129,355) 0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

Total Net Outlays (Calculated Total) $ 7,869,907 $ 19,217,829 $ 27,087,736 0.00 0.00 0.00

Budgetary Agency Outlays, net $ - $ - $ 27,087,736 
95

REPORT OF INDEPENDENT AUDITORS
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OTHER ACCOMPANYING INFORMATION

SUMMARY OF FINANCIAL STATEMENT AUDIT

Audit Opinion: Unqualified

Restatement: No

Beginning 

Balance New Resolved Consolidated

Ending 

Balance

Material weaknesses 0 0 0 0 0

SUMMARY OF MANAGEMENT ASSURANCES

Effectiveness of Internal Control over Financial Reporting (FMFIA § 2)

Statement of Assurance: Unqualified

Beginning 

Balance New Resolved Consolidated Reassessed

Ending 

Balance

Material weaknesses 0 0 0 0 0 0

Effectiveness of Internal Control over Operations (FMFIA § 2)

Statement of Assurance: Unqualified

Beginning 

Balance New Resolved Consolidated Reassessed

Ending 

Balance

Material weaknesses 0 0 0 0 0 0

Conformance with Financial Management System Requirements (FMFIA § 4)

Statement of Assurance: Systems conform

Beginning 

Balance New Resolved Consolidated Reassessed

Ending 

Balance

Non-conformances 0 0 0 0 0 0
102

IMPROPER PAYMENTS ELIMINATION AND RECOVERY

The Improper Payments Information Act of 2002, as amended by the Improper Payments 

Elimination and Recovery Act of 2010 (IPERA), requires agencies to annually report 

information on improper payments. The FLRA has reviewed all of its programs and 

determined that none are susceptible to significant improper payment. The IPERA also

requires agencies to conduct payment-recapture audits for each program that expends $1 

million or more annually, if conducting such audits would be cost-effective. Based on the 

criteria set forth in Appendix C of OMB Circular A-123, the agency has also determined 

that it would not be cost-effective to establish a recovery-audit program for its programs 

that expend more than $1 million. Recoveries are not expected to be greater than the 

costs incurred to identify any overpayments.

The Federal Labor Relations Authority did not have any significant improper payments to 

report for FY 2023. The FLRA’s overall outlays were over $10M, however, our commercial 

payment outlays were well below $10M. Accordingly, FLRA is not deemed a high priority 

program. Equally, no FLRA programs are likely to be susceptible to improper payments. 

The FLRA’s FY 22 Improper Payments Risk Assessment determined that the FLRA has a 

low risk of improper payments. Data for this fiscal year has been uploaded to the 

https://www.paymentaccuracy.gov/ website.
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INSPECTOR GENERAL MEMORANDUM ON TOP MANAGEMENT 

CHALLENGES
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U.S. FEDERAL LABOR RELATIONS AUTHORITY

1400 K Street, N.W.

Washington, DC 20424

FLRA.gov