2021

U.S. FEDERAL LABOR RELATIONS AUTHORITY

PERFORMANCE AND ACCOUNTABILITY REPORT

Forty-two years – promoting and protecting 

labor-management relations for effective, efficient government
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UNITED STATES

FEDERAL LABOR RELATIONS AUTHORITY

Performance and Accountability Report 

2021
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Table of Contents

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

MANAGEMENT’S DISCUSSION AND ANALYSIS .................................8

Background and Mission....................................................................................................... 8

Organizational Structure........................................................................................................ 8

Legacy Strategic and Performance-Planning Framework ................................................... 12

Performance Summary ........................................................................................................ 13

Financial Analysis ............................................................................................................... 27

Management Assurances..................................................................................................... 30

FY 2021 PERFORMANCE GOALS AND RESULTS ..............................31

Legacy Strategic Goal 1: ..................................................................................................... 32

ENSURE QUALITY, TIMELY, IMPARTIAL, AND CONSISTENT INVESTIGATIVE AND DECISIONMAKING PROCESSES WITH CLEARLY ARTICULATED DETERMINATIONS. .................................. 32

Legacy Strategic Goal 2:..................................................................................................... 57

DEVELOP AND PROVIDE TOOLS AND RESOURCES TO ENABLE THE PARTIES TO PREVENT OR 

MORE EFFECTIVELY AND EFFICIENTLY RESOLVE THEIR LABOR-RELATIONS DISPUTES AND 

IMPROVE THEIR LABOR-MANAGEMENT RELATIONSHIPS. ....................................................... 57

Legacy Strategic Goal 3: ..................................................................................................... 63

MANAGE RESOURCES EFFECTIVELY AND EFFICIENTLY, AND RECOGNIZE THAT A DEDICATED 

WORKFORCE IS CRITICAL TO THE RESOLUTION OF LABOR-RELATIONS DISPUTES. .................. 63

PRINCIPAL FINANCIAL STATEMENTS ...............................................72

Message from the Chief Executive Officer......................................................................... 72

Balance Sheet ...................................................................................................................... 73

Statement of Net Cost.......................................................................................................... 74

Statement of Changes in Net Position ................................................................................. 75

Statement of Budgetary Resources...................................................................................... 76

Notes to the Financial Statements ....................................................................................... 77

Report of Independent Auditors.......................................................................................... 90

OTHER ACCOMPANYING INFORMATION.........................................95

Summary of Financial Statement Audit .............................................................................. 95

Summary of Management Assurances................................................................................ 95

Improper Payments Elimination and Recovery................................................................... 96

Inspector General Memorandum on Top Management Challenges.................................... 97
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MESSAGE FROM THE CHAIRMAN

I am pleased to submit the Federal Labor Relations Authority (FLRA) 2021 

Performance and Accountability Report. 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. FLRA is a small agency with a large 

mission: overseeing the labor-management programs of most agencies in the 

Federal government. 

To fully understand FLRA’s performance in 2021, it is important to provide 

some context. In the years leading up to 2021, FLRA experienced many

challenges. FLRA budgets were sharply reduced. Over 25 percent of the regional offices (two 

out of seven) were closed. Nearly 40 percent of the staff, including some of the most 

experienced and skilled staff, left the Agency, and few of those positions were backfilled. 

Employee morale plummeted, with FLRA dropping, over four years, from one of the top three 

best places to work to one of the bottom two, under the Best Places to Work in the Federal 

Government® small-agency rankings. 

Additionally, FLRA was without a General Counsel (GC) or Acting GC for over 3 years, which 

meant, among other things, that FLRA could not issue unfair-labor-practice (ULP) complaints. 

FLRA also eliminated the highly successful and vitally important Collaboration and Alternative 

Dispute Resolution Office (CADRO), which provides mediation, training, facilitation, and 

workplace-relationship services to FLRA parties. Eliminating CADRO resulted in fewer cases 

being settled and a growing case backlog before FLRA’s three-Member, decisional component 

(the Authority). At the same time, the Authority and the OGC saw increases in case-filing rates, 

and an unprecedented number of requests for policy statements or guidance. As a result of these 

challenges, the Authority and the OGC began 2021 with significant case backlogs, including 

unprecedented backlogs in the OGC. 

But, in 2021, FLRA made meaningful progress with respect to all of these challenges. In 

January, President Biden named me Chairman, and I immediately re-recognized FLRA

employees’ exclusive representative, the Union of Authority Employees. In March, President 

Biden appointed an Acting GC, which enabled the issuance of ULP complaints. To hear those 

complaints, FLRA’s Office of Administrative Law Judges began holding virtual trials, a 

necessity in the COVID-19 era. The Authority began reducing its case backlogs, closing more 

cases in 2021 than it had closed in 5 years, and ending 2021 with a significantly smaller number 

of pending cases than in 2020. I restored CADRO and brought a number of seasoned 

professionals back to the Agency. I also made a priority of employee morale improvement, 

which I hope will be reflected in FLRA Federal Employee Viewpoint Survey results. President 

Biden appointed ten Members of the Federal Service Impasses Panel, whom I swore in on 

September 14. And, finally, President Biden nominated a GC and two Authority Members, 

including me.

In short, to quote President Biden, FLRA began to "build back better" in 2021. And that is 

important, because FLRA’s ability to perform its mission well can improve other agencies’ 

abilities to perform their own missions. As both the Statute and President Biden's 
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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.” And, as 

President Biden’s Executive Order 14003, Protecting the Federal Workforce observes, “Career 

civil servants are the backbone of the Federal workforce, providing the expertise and experience 

necessary for the critical functioning of the Federal Government.” 

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

am firmly committed to this goal. And I am proud to have the honor to serve as FLRA Chairman 

and continue to work alongside its incredibly resilient and resourceful employees.

Ernie DuBester

Chairman and Chief Executive Officer

Federal Labor Relations Authority
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MANAGEMENT’S DISCUSSION AND ANALYSIS

Background and Mission 

�e U.S. Federal Labor Relations Authority (FLRA) is responsible for establishing policies and 

guidance regarding the labor-management-relations program for 2.1 million non-Postal, Federal 

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

bargaining units. 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). 

�e Agency’s genesis dates from the issuance of Executive Order 10988 by President Kennedy 

in 1962, which established the first government-wide, labor-management-relations program 

within the Federal Government. In 1970, President Nixon established the Federal Labor 

Relations Council, by Executive Order 11491, to administer the Federal labor-managementrelations program and to make final decisions on policy questions and major disputes arising 

under Executive Order 10988. Executive Order 11491, as amended, was the basis for President 

Carter’ proposal to Congress to create FLRA as an independent agency.

�e 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. �ese 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.

FLRA’s mission is to promote stable, constructive labor-management relations in the Federal 

government by resolving and assisting in the prevention of labor-management disputes in a 

manner that gives full effect to the collective-bargaining rights of employees, unions, and 

agencies. FLRA does not initiate cases; all proceedings before FLRA originate from filings by 

Federal agencies and employees, or labor organizations which represent employees. Although 

FLRA is a small agency, accomplishing its mission, including timely and quality resolution of 

labor-management disputes, is essential for program performance government-wide. If a labormanagement dispute remains unresolved for too long, then mission accomplishment at the 

affected agencies likely will suffer. In many ways, FLRA provides the grease for the wheels of 

government. As such, its vitality is important beyond its size.

Organizational Structure

FLRA consists of the Authority, the Office of the General Counsel (OGC), and the Federal 

Service Impasses Panel (FSIP). �e Agency also provides full staff support to two other 

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

Relations Board.
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ORGANIZATIONAL CHART
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THE AUTHORITY

The Authority, FLRA’s adjudicatory body, comprises three full-time Members appointed by the 

President with the advice and consent of the Senate. The Members are appointed for fixed, fiveyear, staggered terms, and one Member is designated by the President to serve as Chairman. The 

Chairman acts as the Agency’s chief executive and administrative officer. 

The Authority, first and foremost, is directed to “provide leadership in establishing policies and 

guidance” related to the purposes of the Statute. Moreover, the Authority is specifically 

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

decide whether conduct alleged in a complaint constitutes an unfair labor practice (ULP); resolve 

exceptions to grievance-arbitration awards; and review decisions of Regional Directors in 

representation disputes over union elections and unit determinations. 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.

Other offices and programs under the Authority’s jurisdiction include the Office of the Solicitor, 

the Office of Administrative Law Judges (OALJ), the Collaboration and Alternative Dispute 

Resolution Office (CADRO), the Office of Case Intake and Publication (CIP), and the Equal 

Employment Opportunity Program (EEO). �e Office of Inspector General (OIG) stands as an 

independent entity within the Authority.

OFFICE OF THE GENERAL COUNSEL (OGC)

The General Counsel, who is 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 over the investigation and prosecution of ULP cases. 

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 FLRA’s Regional Offices. 

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

Headquarters management 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, effectuate compliance with settlement agreements 

and Authority Orders, and provide training and alternative dispute resolution services. In 

addition, through delegation from the Authority, the Regional Offices investigate and resolve 

representation petitions (REP) and conduct secret-ballot elections. Currently, 40 percent of 

FLRA staff are employed in the Regional Offices, where all ULP charges and REP petitions are 

filed.

There are five Regional Offices in Atlanta, Georgia; Chicago, Illinois; Denver, Colorado; San 
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Francisco, California; and Washington, D.C.

FEDERAL SERVICE IMPASSES PANEL (FSIP)

The Federal Service Impasses Panel is composed of part-time Presidential appointees who are 

appointed to fixed, staggered five-year terms. The FSIP 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.
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Legacy Strategic and Performance-Planning Framework 

As all agencies have this year, FLRA has been developing a new 2022-2026 strategic plan with 

new goals. This performance reporting is the final reporting under the 2018-2022 Strategic 

Plan. 

FLRA’s legacy strategies and goals were designed to optimize the delivery of Agency services.

Throughout 2021, FLRA engaged in a continuous assessment of performance through monthly 

issuance of the “SMART Report”.

FLRA’s 2021 performance-planning framework was based on the Agency’s 2021 Annual 

Performance Plan, which established the Agency’s annual performance goals and measures. 

The Annual Performance Plan reflects the Agency’s commitment to meaningful metrics to assist 

in assessing performance outcomes, aligning resources, and effectively identifying staffing and 

training needs. The 2021 Annual Performance Plan, as set forth in the 2021 Congressional 

Budget Justification, was developed to implement the 2018-2022 Strategic Plan.

Legacy 2018-2022 Strategic Plan

The 2018-2022 Strategic Plan established strategies and goals designed to maximize the delivery 

of Agency services. In addition, FLRA identified performance goals that allowed the Agency to 

both monitor progress towards achieving its legacy strategic goals and to recalibrate strategies, 

as necessary, for maximum mission performance.

This continued FLRA’s increased focus on targeted data collection and data-driven leadership 

and decision-making. Data collected was intended to measure progress against this legacy 

strategic plan and overall mission performance and effectiveness.

FLRA’s 2018-2022 vision was “Charting the course of Federal-sector labor- management 

relations through impartial, clear, and timely actions by dedicated and accountable employees.”

Three legacy strategic goals, each supported by several legacy strategic objectives, guided

FLRA’s pursuit of its legacy vision and achievement of its mission.

FLRA developed that legacy strategic plan against a canvas of strengths and challenges that can 

affect overall mission delivery. The source of FLRA’s internal strengths is its skilled workforce 

guided by the Agency’s values of transparency and accountability, along with its increasing 

focus on the innovative use of information technology (IT) and data-driven analysis. Challenges 

arose from a tight budget and Presidential-appointee vacancies. The goals and objectives in that

plan supported FLRA’s mission in light of these strengths and challenges.

FLRA sought to achieve its legacy strategic goals primarily through the timely, high-quality, and 

impartial review and disposition of cases. Further supporting these efforts in 2021 was FLRA’s 

continued focus on the best use of human capital at historically low FTE levels and internal 

improvements in IT.
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Performance Summary

Legacy Goals

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

Ensure quality, timely, 

impartial, and consistent 

investigative and decisionmaking processes with 

determinations that are 

clearly articulated.

Develop and provide tools and 

resources to enable the parties 

to prevent or more effectively 

and efficiently resolve their 

labor-relations disputes and 

improve their labormanagement relationships.

Manage resources 

effectively and efficiently, 

and recognize that a 

dedicated workforce is 

critical to the prevention 

and resolution of laborrelations disputes.

Legacy Strategic Objectives

a. Establish and attempt to 

surpass (1) case-processing 

productivity goals, and (2) 

timeliness measures that are 

meaningful to the parties.

a. Maintain and expand 

educational resources on 

www.flra.gov.

a. Ensure that FLRA’s 

performance-management 

systems are synchronized 

with and support the 

Agency’s strategic goals.

b. Ensure excellence in 

investigations and clearly 

articulated written work 

products by establishing and 

surpassing case-processing 

quality goals that build upon 

the Agency’s longstanding 

traditions of impartiality and 

consistent determinations 

that are effectively enforced.

b. Identify and offer targeted

assistance to parties with 

significant labor-management 

challenges.

b. Continue to expand 

FLRA’s technological 

capabilities to enable 

employees to deliver 

mission results more 

effectively and efficiently.

c. Maintain and expand the 

external training programs to 

enable the parties to better 

understand their rights and 

obligations under the Statute.

c. Recruit, retain, and 

develop a diverse, 

respected workforce in an 

environment that fosters 

employee input and 

satisfaction and makes the 

best use of FLRA 

resources.
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LEGACY STRATEGIC GOAL 1: 

WE WILL ENSURE QUALITY, TIMELY, IMPARTIAL, AND CONSISTENT 

INVESTIGATIVE AND DECISION-MAKING PROCESSES WITH 

DETERMINATIONS THAT ARE CLEARLY ARTICULATED.

The Authority

At the outset, it is important to note that the Authority made tremendous strides towards meeting 

its case-related goals in 2021. It closed more cases than it had in 5 years, and substantially more 

cases than it had in 2018, 2019, and 2020. It also ended the year with significantly fewer

pending cases (153) than it did in 2020 (217). These significant achievements should help 

position the Authority to have more case-related performance successes going forward.

Nevertheless, because the Authority entered 2021 with a backlog of 217 cases, the cases that the 

Authority closed were older. This means that, despite its increased productivity, the Authority 

did not meet all of its targeted goals regarding case- processing timelines (as will be reflected in 

the Annual Performance Plan):

• For arbitration cases, the Authority met its 210-day target in only 29 percent (42/143), 

and its outer 365-day target in only 49 percent (70/143) of arbitration cases. 

• For negotiability cases the Authority met its 300-day target in 73 percent (58/79) of 

negotiability cases, and met its outer 365-day target in 86 percent (68/79). 

• For representation cases, the Authority continued to meet the statutory requirement to 

determine whether to grant review in 100 percent (4/4) within 60 days of filing of an 

application for review from a Regional Director’s determination. 

• Where the Authority granted applications for review, it met its 210-day target in 75

percent (3/4) of cases, which achieved the performance goal of 75 percent. However, the 

Authority and met its outer 365-day target in 75 percent (3/4) of cases, missing the 

performance goal of 100 percent. 

• The few ULP cases in the Authority’s inventory are some of the oldest cases in its 

inventory. As a result, the Authority met its 300-day target and outer 365-day target in 

only 40 percent of the ULP decisions issued this year (2/5).

Although the Authority set targets to reduce the “average age” of closed cases within each case 

type by 5 percent, this target is in tension with the Authority’s focus on clearing its backlog and 

issuing the oldest cases in its inventory. Accordingly, the Authority did not hit the 5 percent 

reduction in any of its four case types.

However, some additional points and context are warranted. Although the Authority did not 

meet its target of closing 75% of negotiability cases within 300 days, it came very close (73%). 

And, although the Authority did not meet its goal of closing 100% of its representation cases 

within 365 days, that is because one case went overage, and the Authority issued only four 

representation cases in 2021 – resulting in a 75% timeliness rate. 

Moreover, it is significant that, since the Authority implemented these new performance 

measures in 2019 – radically changing how it measured timeliness of cases – the Authority has

met only four of its goals every year (2019, 2020, and 2021). In 2022, the Authority is 
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committed to reviewing these goals, ascertaining the challenges it has had in meeting them, and 

assessing whether any adjustments are appropriate and necessary to position both the Authority 

and its parties for success in the future.

The Office of Administrative Law Judges

The OALJ had three Administrative Law Judges (ALJs) in 2021. These judges conduct hearings 

and issue recommended decisions on cases involving alleged unfair labor practices (ULPs). Upon 

the appointment of an Acting General Counsel on March 24, 2021, the OGC recommenced case 

processing which led to the OALJ recommencing its ULP work. Thus, in 2021 the unprecedented 

backlog of cases has begun to flow to the OALJ. Judges’ unique skill set entails getting those 

cases that fail to settle into adversarial proceedings in order to bring relief to the parties. While 

judges can conduct legal research and writing tasks, FLRA has prioritized their limited time to 

conducting trials in order to bring justice to litigants who have been waiting years for their dispute 

to be heard and resolved. 

In addition to conducting hearings and issuing recommended decisions on cases involving alleged 

ULPs, ALJs render recommended decisions involving applications for attorney fees filed under 

the Back Pay Act and the Equal Access to Justice Act. The OALJ – through its Settlement Judge 

Program administered by the CADRO practitioners – also provides alternative dispute-resolution 

(ADR) services in ULP complaint cases. Prior years’ ADR success rates in ULP cases, averaging 

more than 82%, provide evidence that the delivery of ADR services in ULP case processing 

results in more effective and cost-efficient program performance for FLRA, as well as the timely 

resolution of disputes for its customers.

OALJ production can be compared to identical staff production in comparable years leading up to 

2016. Between 2012 and 2015, a normal period without a backlog, OALJ judges cumulatively 

conducted nearly 27 hearings on average per year. Average decisions per judge over that fouryear period was 14 written decisions. 

Since an Acting General Counsel was appointed by President Biden on March 24, 2021, OALJ has 

been scheduling four to six ULP cases per ALJ for hearing every other week in order to 

aggressively reduce the backlog. If 150 trials in these cases were necessary, assuming the balance 

of the initial 494 case backlog settle, it would take three total years to eliminate only the backlog. 

This number does not include the number of complaints which the OGC will issue on newly filed 

ULPs. The remaining cases that do not settle before trial are the most complex and litigious. 

These hearings are to be virtual.

In 2021, the OALJ worked intensely to develop the new system of virtual hearings. These 

efforts included hiring an FTE with experience garnered in virtual hearings at another laborrelated agency. 

The OALJ issued 2 decisions in 2021. In addition, 18 cases (of 130 issued by the OGC) were 

settled post-complaint. With only three judges, the OALJ can expect to issue 43 decisions in 

2022. With a fourth judge, as requested for 2022, 56 decisions can be issued. Litigants who 

have waited over five years to have their cases resolved deserve, in the interest of justice, to 

benefit from the research and writing of additional attorneys in the OALJ to increase production.
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Collaboration and Alternative Dispute Resolution Office (CADRO)

In the last half of FY 2021, FLRA reinstituted CADRO after a hiatus of several years. FLRA’s 

highly successful and vitally important CADRO has been key to FLRA mission performance for 

most of the past 25 years. CADRO conflict-management experts serve the dual role of 

efficiently resolving complex, sensitive cases pending before FLRA and delivering training, 

facilitation, and labor-management relationship services in support of the President’s initiative to 

restore constructive labor-management relationships between federal agencies and unions. Like 

ADR generally, CADRO has earned significant bipartisan support.

In 2021, CADRO played a crucial role in accomplishing FLRA’s performance goal to resolve 

cases and reduce litigation and its attendant costs. CADRO offers FLRA parties voluntary, 

confidential mediation to achieve timely resolution of negotiability disputes and arbitration 

exceptions pending before the Authority, as well as settlement conferences in pre-complaint and 

post-complaint ULP cases. CADRO dispute-resolution services serve the dual purpose of 

preventing unnecessary and costly litigation before FLRA and making case processing more 

effective and efficient.

CADRO was essential to preventing and reducing case backlogs for the Authority and FLRA’s 

ALJs. The multi-year ULP complaint backlog continues to skew the CADRO caseload heavily 

in that direction. In FY 2021, CADRO staff restarted conducting settlement conferences so as to 

prevent ULP cases from becoming hopelessly backed up waiting for trial. When CADRO 

staffers resolve sensitive arbitration exception (appeal) cases and complex legal issues in 

negotiability cases, Members and their attorneys can adjudicate other matters on the Authority’s 

docket. 

CADRO also is an important vehicle through which 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 expertly delivered facilitation, 

training, and fractured-workplace-relationship repair initiatives to more than 500 agency and 

union representatives. These services were offered to FLRA parties wanting to improve the way 

they constructively manage workplace conflict and prevent conflict from erupting into 

destructive disputes. CADRO assisted these FLRA parties to learn how to resolve difficult, 

pragmatic issues that give rise to the legal disputes before FLRA. These services not only 

minimized the need for third-party intervention, they enable agencies and unions to begin to 

fundamentally change their workplace relationships. The result is better mission performance 

and better quality of work life throughout Government, real evidence that these initiatives 

work. As a result, the value of CADRO dispute-prevention and dispute-resolution services goes 

far beyond the staff hours and the taxpayer dollars that it saves by settling disputes.

CADRO’s current caseload of negotiability cases and ULPs far exceeds any prior period. Since 

March of this year, CADRO has received requests to mediate more than 375 disputed language 

provisions and proposals in negotiability cases. In an 8-month period, that has been almost twice 

our maximum annual average. About 330 of the language disputes have already been 
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resolved. So far, CADRO is exceeding its historical average of more than 90 percent resolution 

rate. 

CADRO practitioners also staff the Settlement Judge Program in the Office of Administrative 

Law Judges. About 150 ULP complaints have entered the Settlement Judge Program during the 

past four and a half months, about twice the number typically seen in an entire year. In 75

percent of those cases, CADRO has already conducted or scheduled an initial settlement 

conference session. Though still early in the process of working through the multi-year backlog 

of almost 500 ULP charges, thus far, CADRO is meeting or exceeding the historical target of an 

80 percent settlement rate. CADRO is doing its best to prepare for about 250 ULP cases per year 

for at least the next two fiscal years. 

CADRO ended 2021 with only two FTEs and no dedicated administrative support. In its 2022 

budget request, FLRA requested funds to restore the third CADRO FTE that was eliminated in 

2017. CADRO expects to close more than 300 cases in 2022. That is an unsustainable number 

for three FTEs. They cannot possibly keep pace with projected requests to resolve backlogged 

ULP complaints pending before FLRA ALJs in addition to arbitration exceptions and complex 

negotiability cases containing hundreds of legal disputes pending before the Authority 

Members. Nor could even three FTEs fully satisfy joint agency and union requests for training, 

facilitation, and assistance improving essential labor-management relationships, all of which are 

key to FLRA accomplishing its mission and to support the White House priority to promote 

stable, constructive labor relations.

The Office of the Solicitor

The Office of the Solicitor represents 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 2021, the Solicitor’s Office litigated numerous cases in the Federal courts, filed briefs 

supporting Authority decisions and defending the constitutionality of Authority components, and 

presented oral argument before panels of circuit court judges. After receiving decisions from the 

courts of appeals, the Solicitor’s Office provided timely and thoughtful advice to the Authority 

concerning the courts’ orders. The Solicitor’s Office experienced a significant caseload in 2021, 

which is expected to continue in 2022 as parties seek review of adverse Authority decisions in 

the courts of appeals under 5 U.S.C. § 7123(a). In addition, parties have increasingly been 

seeking to circumvent 5 U.S.C. § 7123(a)’s jurisdictional bar by filing many cases in Federal

District Court.

The Solicitor also serves as 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.

The Federal Service Impasses Panel

On February 2, 2021, President Biden called for the resignation of the ten Members of the FSIP. 

On September 15, 2021, Chairman DuBester swore in ten new Members. In the interim, the 

work of the FSIP was halted. Thus, case-processing statistics are skewed. The FSIP closed 45 
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cases in 2021. 

In the previous years, the Panel received an average of over 90 or more cases per year. The 

Panel received 92 filings in 2018, 77 filings in 2019, and 90 new case filings in 2020. In 2021, 

the Panel received just 68 new filings. With the loss of the Trump Administration Panel in 

February 2, 2021, FSIP closed far less cases than is typical with a fully-operating Panel. The 

Panel closed 72 cases in 2019 and 96 cases in 2020. The FSIP closed 45 cases in 2021.

Under these unusual circumstances of 2021, the FSIP met or exceeded all of its timeliness 

measures for assisting parties in resolving their negotiation impasses. 

Office of General Counsel

OGC Overview

The OGC had not had a GC or Acting GC since November 17, 2017. On March 24, 2021, 

President Biden announced the appointment of Charlotte A. Dye as the Acting General Counsel 

of the Federal Labor Relations Authority. That appointment allowed complaint and appeal 

processing to recommence.

With only two professionals, the Deputy General Counsel (DGC) and one Assistant General 

Counsel (AGC), the OGC-HQ has been able to keep its head just above water by neglecting all 

things but direct mission-related work. 

The OGC Case Law Outline, ULP and REP Case Handling Manuals, and REP Hearing Guide 

have not been substantively updated since 2015 and were initially created when the OGC had 

two AGCs to steer this work – positions which assisted the DGC to deal with the operations of 

the Regional Offices and legal policy for ULP and REP cases. 

From February 2021, ULP case filings began to rise exponentially, however, the OGC is 

conservatively estimating an annual 30% rise in case filings. The OGC conducted approximately 

54 training sessions for labor and agencies in 2021, but hopes to double that in the future. An 

additional AGC will be needed to coordinate this increased level of work. 

The OGC Regional Offices play 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, work place 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 Regional Offices resolve 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 
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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 OGC was severely understaffed in 2021 and needs ten more attorneys for 2022.

OGC Complaint Backlog

The OGC faced an initial 494-case backlog when the Acting GC was appointed. This backlog 

was reduced by the settlement, or issuance of, 232 of those cases in 2021. Many of these cases 

were of the “low hanging fruit” variety and the remaining cases will require more dedicated 

resources to resolve. The OGC continues to prioritize those complaints authorized between 2017 

and 2020.

It is important to note that, at the same time, the OGC faced newly filed ULP and REP cases. 

Timely resolution of filed charges and petitions is essential to the parties continuing the missioncritical work in their agencies. 

Historically, the OGC settles or litigates, on average, about six complaints per attorney per year 

(about 250 in total per year, with 42 attorneys). Forty-two was the number of attorneys in the 

OGC when the last complaint, issued under the prior GC and then Acting GC, was litigated in 

March 2018.

In order to address the backlog, the OGC hopes to increase the number of complaints settled or 

litigated per attorney to eight per year (208 with 26 attorneys). With only 26 FTE attorneys in 

2021, in the last five months of 2021, the OGC’s rate per employee was 9 (243 with 26 

attorneys), which exceeded the goal set by the Acting GC.

Within the same five-month time period in 2021, the Regional Directors also authorized 140 new 

complaints and are expected to authorize an additional 250 on average each year thereafter. As a

result, even with the hoped-for increase in the number of settled or litigated complaints (eight per 

attorney), the backlog of complaint cases is still estimated to be as high as 304 cases by the end 

of 2022. Without additional Regional FTEs, the backlog will continue to grow.

LEGACY STRATEGIC GOAL 2: 

WE WILL DEVELOP AND PROVIDE TOOLS AND RESOURCES TO ENABLE THE 

PARTIES TO PREVENT OR MORE EFFECTIVELY AND EFFICIENTLY RESOLVE 

THEIR LABOR- RELATIONS DISPUTES AND IMPROVE THEIR LABORMANAGEMENT RELATIONSHIPS.

Offering high-quality educational resources through FLRA’s website is crucial to preventing or 

more effectively and efficiently resolving labor-management disputes. Parties who are better 

informed about their rights and obligations under the Statute are less likely to pursue frivolous 

matters or defenses, and they are more likely to approach their labor-management relations in a 
20

manner that is consistent with the Statute.

The Agency will continue to explore ways to supplement and enhance the educational resources 

on its website, such as expanding parties’access to statutory and other training, online training 

modules, and short animated training videos.

Education and Training Tools

FLRA provides valuable education and training tools to the Federal labor-management-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 FLRA under the Statute. 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 www.flra.gov.

Training

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 FLRA’s mission of protecting rights and facilitating stable 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, includingunfair labor practices and 

representation matters.

The 2021 training landscape remained dramatically affected by the COVID-19 pandemic, 

particularly the ability to offer in-person training. To surmount this challenge, for 2021, FLRA 

provided virtual and video training sessions. In total, 10,936 people were trained in 54 statutory 

training programs with 93 percent of participants rating the statutory training as effective or 

highly effective. This 93 percent positive feedback achieved the FLRA performance goal of 80 

percent of participant responses rating the statutory training as effective or highly effective.

YouTube Educational Tool

In 2021, FLRA added nine video trainings to FLRA’s YouTube channel, which was created in 

2020. These nine statutory training videos describe certain rights and obligations under the 

Federal Service Labor-Management Relations Statute (Statute). These nine online instructional 

training sessions received over 3,000 views in 2021.

The new topics covered are:
21

• Unfair Labor Practice Investigations, 

• Timeliness under Section 7118(a)(4), and 

• Investigatory Examinations (a seven-lesson course).

Including views of all of the 16 videos on the FLRA YouTube site in 2021, the total views 

exceeded 7,000.

These and future videos are intended to educate Federal employees, unions, and managers on 

how the Statute defines ULPs and how to comply with the Statute’s requirement that collective 

bargaining promotes an efficient and effective Federal service. 

The video training is another example of the FLRA’s effort to provide the Federal labormanagement community with comprehensive resources and training materials to assist in 

promoting cooperative labor-management relations that comply with the Statute’s mandates. 

The YouTube channel enhances the Agency’s customer interactions and delivers on the 

Agency’s second legacy strategic goal from the 2018-2022 Strategic Plan promising to “develop 

and provide tools and resources to enable the parties to prevent or more effectively and 

efficiently resolve their labor-relations disputes and improve their labor management relations.”

New educational content is in regular production to address our customers’ evolving needs.

Live-Stream Training

In 2021, after commencing in 2020, FLRA continued live-streaming educational training via the 

internet.

Federal Mediation and Conciliation Service

As a result of the re-institution of CADRO, FLRA terminated its memorandum of understanding 

(MOU) with the Federal Mediation and Conciliation Service (FMCS) for a pilot procedure for 

resolving negotiability appeals at no cost to the parties. CADRO’s personnel supplanted the 

cadre of FMCS mediators in assisting the parties in the resolution of negotiability appeals 

through mediation. 

eFiling

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

Agency to more efficiently handle filings electronically.

A key aspect of FLRA’s 2018-2022 Strategic Plan was to increase the rate of eFiling, because 

by December 31, 2022, FLRA is mandated to have transitioned to electronic case files. In 2021 

the aggregate increase in eFiling for the Authority, the OGC, the FSIP, and the OALJ was 11.49 

percent, up to 67.77 percent from 56.3 percent. The OGC increased its eFiling rate to 65.58

percent of all cases filed. This represents a 13.57 percent increase in the eFiling rate for the 
22

OGC. The Authority saw a 10.76 percent decrease in eFiling, bringing its 2021 eFiling rate to 

78.03 percent of all cases filed. The FSIP has achieved the highest rate of eFiling at 88.24 

percent, up 12.68 percent from last year.

Like the rest of the federal government, FLRA is grappling with the challenges posed by the 

COVID-19 pandemic. In response, the Agency adapted very well technologically. To ensure the 

health and safety of the Agency’s employees and parties, FLRA suspended in-person filings and 

the use of FLRA’s eFiling system has increased. At the same time, the Agency has continued to 

process documents filed by mail and facsimile, consistent with regulation.

Videoconference Hearings

In order to ensure that vital representational work continues during the COVID-19 pandemic, 

FLRA has moved toward videoconference hearings.

Following the OGC’s 2020 issuance of guidance to its Regional Directors on conducting 

representation hearings through videoconference, in 2021 the OALJ began its technical and 

procedural preparations for videoconference hearings. Looked at in another way, these 

preparations were for the first OALJ hearing of any sort to occur in approximately four and a 

half years. 

LEGACY STRATEGIC GOAL 3: 

WE WILL MANAGE OUR RESOURCES EFFECTIVELY AND EFFICIENTLY AND 

RECOGNIZE THAT OUR DEDICATED WORKFORCE IS CRITICAL TO THE 

RESOLUTION OF LABOR-RELATIONS DISPUTES.

Professional Development

In 2021, under new leadership, FLRA professional development was emphasized. Despite 

budgetary limitations, additional 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, FLRA provides its employees with 

relevant, mission-related training. 

Without a General Counsel, the OGC has not litigated a case before the OALJ since March of 

2018. In order to ensure its attorneys were fully prepared to litigate cases, including do so for the 

first time virtually, the OGC contracted to provide all attorneys with training conducted by a 

nationally respected legal training institution.

Human Resources

In 2021 FLRA was particularly successful in recruiting seasoned labor professionals, several of 

whom had worked at FLRA previously. The mission accomplishments cited above are 

particularly noteworthy because, in 2021, the Agency has been operating with only 119 FTEs 
23

throughout most of 2021 due to attrition, retirements, and reduced funding in 2020. FLRA has 

begun to increase staffing. FLRA had dwindled to 99 FTEs in 2019 after being staffed at 212 

FTEs in 2000.

In 2021, in support of efforts to improve performance management, the Agency worked with 

OPM to implement the USA Performance automated performance-management system in 2021. 

Automating the performance-management process using a tool that is compliant with all Federal 

performance-management regulations and OPM recommendations will assist Agency managers 

and the Agency as a whole in increasing performance accountability.

Diversity, Equity, Inclusion, and Accessibility

In June of 2021, the Agency and Union of Authority Employees created a new Diversity, Equity

and Inclusion Committee. Volunteers were sought and many volunteered. Two co-chairs were 

selected. A charter for the committee was written and approved. The Committee has the 

following responsibilities:

● 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): 

● These observances include activities designed to provide cultural awareness, 

debunk stereotypes and recognize the contributions and achievements of diverse 

groups represented in our workforce. 

● 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, and equity efforts.
24

FLRA’s Senior Executive and Senior Level Performance Management Programs

Guided by the 2018-2022 Strategic Plan, in 2021, FLRA made progress with both the Senior 

Executive Service (SES) and Senior Level (SL) performance-management programs. FLRA’s 

Human Resources Division worked diligently with Agency leadership, the Office of Personnel 

Management (OPM) and the Office of Management and Budget to obtain full certification for 

the Agency’s program. In conjunction therewith, the Human Resources Division worked with 

the Office of Legislative Affairs and Program Policy to produce an updated SES Pay Policy 

which was approved by the Authority Members and posted on the intranet among the Agency 

policies. The Agency also revitalized the Senior Level performance management system and 

obtained OPM approval for that system as well.

FEVS

Received in 2021, the most recent Office of Personnel Management’s (OPM’s) Federal 

Employee Viewpoint Survey (FEVS) provided employees an opportunity to share their opinions 

about what matters most to them and to influence leadership. Employee feedback provided

managers insights into where improvements have been made and are needed. FLRA’s overall 

response rate was 55.8%.

Agency Strengths

The FLRA as a whole has 22 items identified as strengths (defined as 65 percent or greater 

positive

responses). The top five strengths:

• 96% positive – Employees are protected from health and safety hazards on the job

• 92% positive – My supervisor supports my need to balance work and other lifeissues

• 92% positive – Supervisors in my work unit support employee development

• 91% positive – The people I work with cooperate to get the job done

• 89% positive – My work unit has the job-relevant knowledge and skills necessary to 

accomplish organizational goals

Positive Increases in 2020 (since 2019)

There were marked increases in job satisfaction and overall well-being reported as compared to 

2019.

• 45% Increase – Senior leaders demonstrate support for Work-Life programs

• 37% Increase – Employees are recognized for providing high quality products and

services

• 30% Increase – I am given a real opportunity to improve my skills in my organization

• 29% Increase – I recommend my organization as a good place to work

• 23% Increase – In my organization, senior leaders generate high levels of 

motivation and commitment in the workforce

Areas for Improvement

Employees identified areas for improvement involving training, the mission of the agency, 

communication, innovation, management, and leadership. Questions with the highest 

percentage of negative scores:
25

• 42% – In my organization, senior leaders generate high levels of motivation and 

commitment in the workforce

• 42% – I have a high level of respect for my organization’s senior leaders

• 36% – My organization’s senior leaders maintain high standards of honesty and

integrity

• 29% – I believe the results of this survey will be used to make my agency a better place

to work

• 27% – My agency is successful at accomplishing its mission

In 2021, the Chairman stated he is committed 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.

IT Modernization

In 2021, FLRA continued to work towards its goal of transitioning to 100 percent electronic case 

files by December 31, 2022. This goal is in support of Presidential Memoranda: M-12-18 and 

M-19-21. In 2021, FLRA utilized end-of-year funds to provide approximately $450,000 to move 

the needle on getting the majority of the Case Management System (CMS) completed. In 2021, 

the Agency sought additional appropriated funds for this purpose.

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

a. Reducing the time and expense that FLRA staff spends copying, scanning, 

mailing, and manually entering data;

b. Eliminating outdated facsimile service;

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

d. Reducing or eliminating delivery service costs for transferring paper case files 

between FLRA components;

e. Implementing a pilot program that would mandate FLRA parties to file all caserelated documents electronically; and

f. 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 2021, the Office of the Executive Director (OEXD), Authority, and OGC staff began planning

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

and Records Administration-directed efforts. 

In 2021, to ensure reliable and consistent availability of information resources for FLRA 
26

employees to accomplish their mission, FLRA instituted a hardware-refresh policy. The bulk of 

FLRA laptops have reached their prescribed five-year usability, some well past five years, and 

are due for replacement. FLRA began planning for this replacement.

In 2021, FLRA continued work to ensure a sufficient cybersecurity posture. The President’s 

Executive Order on Cybersecurity imposed a plethora of new requirements that require persistent 

expenses for FLRA. The tools examined the work required for implementing and maintaining a 

Zero Trust model architecture, multifactor authentication, automation of data classification, and 

modernized endpoint detection and response – the main tenets of the EO, including planning for 

an additional FTE (Cybersecurity/Virtual Hearing Specialist) to operate and maintain these tools 

and applications as well as assisting at the virtual hearings for which the OALJ planned in 2021.

Finally, in 2021, FLRA Information Management Resources Division Agency planned for a 

migration of the website, FLRA.gov, from an application server that has reached its end-of-life 

service. A large amount of planning was necessary in 2021 to ensure the future success of these 

endeavors.

Office Moves

In 2021, FLRA executed an office move from Oakland to San Francisco. A new lease was 

executed for the new location. Moving companies were hired. Utilities were transferred, notably 

including information resources. The packing and unpacking time took away work time from 

affected employees.
27

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 books and records of the FLRA 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 94% of the total assets in both FY 2020 and FY 2021. 

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 is recorded at original acquisition 

cost, and then depreciated using the straight-line method over the estimated useful life of the 

asset. 

Total assets decreased to $5.7 million at the end of FY 2021 from $6.9 million at the end of 

FY 2020. The Agency made new fixed-asset purchases in FY 2021 of nearly $174,000, while 

the net book value of property and equipment already owned experienced further depreciation.

Assets as of September 30, 2021 2020

Fund balance with the Treasury $5,317,802 $6,577,962

General property and 

equipment 281.532 239,886 

Accounts receivable 48,662 48,401

Prepaid expenses 39,423 36,956 

Total $5,687,379 $6,903,205

Totals may not add due to rounding.

Funds held with the Treasury are available to pay Agency liabilities, which 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. Accrued employee leave, payroll, and benefits costs, along with 

accrued workers’ compensation under the Federal Employees Compensation Act (FECA), 

accounted for nearly 90 percent of total liabilities at the end of FY 2021. The remaining 10 

percent reflects the amount owed by the FLRA to vendors and other Federal agencies for 

purchased goods and services. Agency liabilities totaled $4.0 million in FY 2020, and $4.8 

million in FY 2021.
28

Liabilities as of September 30, 2021 2020

Federal Employee [and 

Veteran] Benefits Payable $3,042,839 $2,634,319

Accounts payable 504,665 261,607

Other Liabilities 1,296,466 1,126,997

Total 4,843,970 4,022,923

The FLRA’s total net position at the end of FY 2021 was $843 thousand a $2.0 million decrease 

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 2021 was $29.0 million, which is $3.8 million more than FY 2020. In FY 2021, 64 

percent of the Agency’s direct resources were dedicated to the Authority, which includes central 

administrative services provided to the entire Agency; 33 percent were dedicated to the OGC; 

and the remaining 3 percent 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 

FY 2020 Financial Obligations by Budget Object Class

Compensation & benefits (76%)

Other contractual services (10%)

Rent & utilities (13%)

Supplies & equipment (1%)
29

prior-period adjustments, the remaining book value of capitalized assets, and future funding 

requirements. Cumulative results from FY 2020 to FY 2021 reflect a $373 thousand increase 

totaling $2.9 million.

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 remaining after 

deducting the cumulative obligations from the amount available for obligation. The FLRA had a 

decrease of $1.7 million in total, unexpended Agency appropriations in FY 2021.

Statement on Budgetary Resources

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

during FY 2020 and FY 2021 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 FLRA mission.

The FLRA had $28.0 million in total budgetary resources available to it in FY 2021. The 

Agency incurred obligations of $27.6 million in FY 2021, with recording outlays of $27.2 

million. Total budgetary resources increased by $2.5 million in FY 2021, due primarily to 

increased new obligations. 
30

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, 2021. 

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

conforms to applicable financial-systems requirements.

Ernie DuBester

Chairman and Chief Executive Officer 

Federal Labor Relations Authority

November 15, 2021
31

FY 2021 PERFORMANCE GOALS AND RESULTS

Legacy Goals

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

Ensure quality, timely, 

impartial, and consistent 

investigative and decisionmaking processes with 

determinations that are 

clearly articulated.

Develop and provide tools and 

resources to enable the parties 

to prevent or more effectively 

and efficiently resolve their 

labor-relations disputes and 

improve their labormanagement relationships.

Manage resources 

effectively and efficiently, 

and recognize that a 

dedicated workforce is 

critical to the prevention 

and resolution of laborrelations disputes.

Legacy Strategic Objectives

a. Establish and attempt to 

surpass (1) case-processing 

productivity goals, and (2) 

timeliness measures that are 

meaningful to the parties.

a. Maintain and expand 

educational resources on 

www.flra.gov.

a. Ensure that FLRA’s 

performance-management 

systems are synchronized 

with and support the 

Agency’s strategic goals.

b. Ensure excellence in 

investigations and clearly 

articulated written work 

products by establishing and 

surpassing case-processing 

quality goals that build upon 

the Agency’s longstanding 

traditions of impartiality and 

consistent determinations 

that are effectively enforced.

b. Identify and offer targeted 

assistance to parties with 

significant labor-management 

challenges.

b. Continue to expand 

FLRA’s technological 

capabilities to enable 

employees to deliver 

mission results more 

effectively and efficiently.

c. Maintain and expand the 

external training programs to 

enable the parties to better 

understand their rights and 

obligations under the Statute.

c. Recruit, retain, and 

develop a diverse, 

respected workforce in an 

environment that fosters 

employee input and 

satisfaction and makes the 

best use of FLRA 

resources.
32

Legacy Strategic Goal 1:

ENSURE QUALITY, TIMELY, IMPARTIAL, AND CONSISTENT INVESTIGATIVE AND DECISION-MAKING 

PROCESSES WITH CLEARLY ARTICULATED DETERMINATIONS.

�is legacy strategic goal concerns the FLRA’s core statutory activities. �e Statute charges 

FLRA with responsibility for protecting rights and facilitating stable labor-management 

relationships in the Federal sector.

Legacy Strategic Objective 1a:

Establish and attempt to surpass (1) case-processing productivity goals, and (2) timeliness 

measures that are meaningful to the parties.

Parties often have time-sensitive interests at stake in matters pending before FLRA. Delays in 

the resolution of those matters can impede the ability of the parties to fulfill their missions 

effectively and efficiently. So, to properly serve the Federal labor-management community and 

accomplish FLRA’s own mission, the Agency must satisfy internal case-processing productivity 

goals that enable it to investigate and resolve cases in a timely fashion.

Legacy Performance Goal 1a-1: Use updated metrics to measure productivity and overall 

timeliness of matters pending before FLRA.

Legacy Performance Goal 1a-2: Regularly measure productivity and overall case-processing 

timelines in each FLRA component; modify strategies as necessary to address unforeseen or 

unplanned events.

Legacy Performance Goal 1a-3: Track and publicly report progress of matters before FLRA 

that the Federal labor-management community considers clear, relevant, widely known, and 

meaningful.
33

Authority

Arbitration Cases 2019 2020 2021 2022 Est.

2023 

Est.

Cases pending, start of year 73 122 146 120 129

Exceptions filed (Intake) 136 131 117 126 123

Total caseload 209 253 263 246 252

Cases closed procedurally 15 17 23 14 15

Cases closed based on merits 72 90 120 103 112

Total cases closed (Output) 87 107 143 117 127

Cases pending, end of year 122 146 120 129 125
34

Legacy Measure 1a-1: The average age of arbitration exceptions decided by the 

Authority.* 

Results Targets

2019 261

Not Met

2019 247 days

2020 317 days

Not Met

2020 248 days

2021 395 days

Not Met

2021 248 days

* This measure calculates case age based 

on the “date filed,” to reflect “day in-day 

out” case-processing times.

2022 Maintain

2023 Maintain

Legacy Measure 1a-2: The percentage of arbitration cases decided by the 

Authority within 210 days of the filing of exceptions.*

Results Targets

2019 37% – (32/87 cases)

Not Met

2019 75%

2020 32% – (34/107 cases)

Not Met

2020 75%

2021 29% - (42/143 cases)

Not Met

2021 75%

* This measure calculates case age based 

on the “date filed,” to reflect “day in-day 

out” case-processing times.

2022 75%

2023 75%

Legacy Measure 1a-3: The percentage of arbitration exceptions decided by the 

Authority within 365 days of the filing of exceptions.* 

Results Targets

2019 84% – (73/87 cases)

Not Met

2019 90%

2020 61% – (65/107 cases)

Not Met

2020 90%

2021 49% – (70/143 cases)

Not Met

2021 90%

* This measure calculates case age 

based on the date filed,” to reflect 

“day in-day out” case-processing 

times.

2022 90%

2023 90%
35

Authority

Negotiability Cases 2019 2020 2021 2022 Est.

2023 

Est.

Cases pending, start of year 23 17 65 33 34

Petitions filed (Intake) 30 80 47 51 58

Total caseload 53 97 112 84 92

Cases closed procedurally 30 19 35 44 49

Cases closed based on merits 6 13 44 6 6

Total cases closed (Output) 36 32 79 50 55

Cases pending, end of year 17 65 33 34 37
36

Legacy Measure 1a-4: The average age of negotiability cases decided by the 

Authority.* 

Results Targets

2019 169 days

Not Met

2019 119 days

2020 176 days

Not Met

2020 161 days

2021 235 days

Not Met

2021 161 days

* This measure calculates case age 

based on the “date filed,” to reflect 

“day in-day out” case-processing 

times.

2022 Maintain

2023 Maintain

Legacy Measure 1a-5: The percentage of negotiability cases decided by the 

Authority within 300 days of the filing of a petition for review.*

Results Targets

2019 83% – (30/36 cases)

Met

2019 75%

2020 78% – (25/32 cases)

Met

2020 75%

2021 73% – (58/79 cases)

Not Met

2021 75%

* This measure calculates case age 

based on the “date filed,” to reflect 

“day in-day out” case-processing 

times.

2022 75%

2023 75%

Legacy Measure 1a-6: The percentage of negotiability cases decided by the 

Authority within 365 days of the filing of a petition for review.*

Results Targets

2019 92% – (33/36 cases)

Met

2019 75%

2020 84% – (27/32 cases)

Met

2020 75%

2021 86% – (68/79 cases)

Met

2021 75%

* This measure calculates case age 

based on the “date filed,” to reflect 

“day in-day out” case-processing 

times.

2022 75%

2023 75%
37

OALJ

ULP Cases 2019 2020 2021 2022 Est.

2023 

Est.

Cases pending, start of year 1 0 0 81 70

Complaints received (Intake) 0 0 110 250 250

Total caseload 1 0 110 331 320

Settlements before hearing 0 0 25 205 205

Cases closed by decision 1 0 4 56 70

Total cases closed (Output) 1 0 29 261 275

Cases pending, end of year 0 0 81 70 45
38

Legacy Measure 1a-7: The average age of ULP complaints decided by the OALJ.

Results Targets

2019 N/A 2019 *

2020 N/A 2020 *

2021 N/A 2021 N/A

*OALJ performance standards remain 

to resolve 80 percent of ULP 

complaints within 180 days of filing 

and 95 percent within 365 days

2022 N/A

2023 N/A

Legacy Measure 1a-8: 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

2019 N/A 2019 *

2020 N/A 2020 *

2021 N/A 2021 N/A

*OALJ performance standards remain 

to resolve 80 percent of ULP 

complaints within 180 days of filing 

and 95 percent within 365 days

2022 N/A

2023 N/A

Legacy Measure 1a-9: The percentage of ULP complaints issued by the General 

Counsel decided in the OALJ within 365 days of the complaint being issued.

Results Targets

2019 N/A 2019 *

2020 N/A 2020 *

2021 N/A 2021 *

*OALJ performance standards remain to 

resolve 80 percent of ULP complaints 

within 180 days of filing and 95 percent 

within 365 days

2022 *

2023 *
39

Authority

ULP Cases 2019 2020 2021 2022 Est.

2023 

Est.

Cases pending, start of year 10 6 3 1 13

Cases filed (Intake) 4 1 3 37 37

Total caseload 14 7 6 38 50

Cases closed procedurally 1 1 1 13 16

Cases closed based on merits 7 3 4 12 15

Total cases closed (Output) 8 4 5 25 31

Cases pending, end of year 6 3 1 13 19
40

Legacy Measure 1a-10: The average age of ULP exceptions decided by the 

Authority.* 

Results Targets

2019 238 days

Not Met

2019 165 days

2020 422 days

Not Met

2020 226 days

2021 554 days

Not Met

2021 226 days

* This measure calculates case age 

based on the “date filed,” to reflect 

“day in-day out” case-processing 

times.

2022 Maintain

2023 Maintain

Legacy Measure 1a-11: The percentage of ULP cases decided by the Authority 

within 300 days of issuance of an OALJ decision. *

Results Targets

2019 75% – (6/8 cases)

Met

2019 75%

2020 25% – 1/4 cases)

Not Met

2020 75%

2021 40% – 2/5 cases)

Not Met

2021 75%

* This measure calculates case age 

based on the “date filed,” to reflect 

“day in-day out” case-processing 

times.

2022 75%

2023 75%

Legacy Measure 1a-12: The percentage of ULP cases decided by the Authority 

within 365 days of issuance of an OALJ decision. *

Results Targets

2019 86% – (6/7 cases)

Not Met

2019 90%

2020 25% – (1/4 cases)

Not Met

2020 90%

2021 40% – 2/5 cases)

Not Met

2021 90%

* This measure calculates case age 

based on the “date filed,” to reflect 

“day in-day out” case-processing 

times.

2022 90%

2023 90%
41

Authority

Representation Cases 2019 2020 2021 2022 Est.

2023 

Est.

Cases pending, start of year 5 2 4 3 3

Applications for review (Intake) 5 17 3 11 11

Total caseload 10 19 7 14 14

Cases closed procedurally 1 1 0 1 1

Cases closed based on merits 7 15 4 10 10

Total cases closed (Output) 8 16 4 11 11

Cases pending, end of year 2 3 3 3 3
42

Legacy Measure 1a-14: 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

2019 100% – (8/8 cases)

Met

2019 100%

2020 100% – (16/16 cases)

Met

2020 100%

2021 100% – (4/4 cases)

Met

2021 100%

2022 100%

2023 100%

Legacy Measure 1a-15: The percentage of representation cases decided by the 

Authority within 210 days of the filing of an application for review.*

Results Targets

2019 75% – (6/8 cases)

Met

2019 75%

2020 88% – (14/16 cases)

Met

2020 75%

2021 75% – (3/4 cases)

Met

2021 75%

* This measure calculates case age 

based on the date that a final decision is 

issued in the case, to reflect “day in-day 

out” case-processing times.

2022 75%

2023 75%

Legacy Measure 1a-13: The average age of representation cases decided by the 

Authority.* 

Results Targets

2019 194

Not Met

2019 107 days

2020 210 days

Not Met

2020 184 days

2021 225 days

Not Met

2021 184 days

* This measure calculates case age 

based on the “date filed,” to reflect 

“day in-day out” case-processing times.

2022 Maintain

2023 Maintain
43

Legacy Measure 1a-16: The percentage of representation cases decided by the 

Authority within 365 days of the filing of an application for review.

Results Targets

2019 88% – (7/8 cases)

Not Met

2019 100%

2020 88% – (14/16 cases)

Not Met

2020 100%

2021 75% – (3/4 cases)

Not Met

2021 100%

* This measure calculates case age 

based on the date that a final decision is 

issued in the case, to reflect “day in-day 

out” case-processing times.

2022 100%

2023 100%
44

OGC

ULP Cases 2019 2020 2021 2022 Est.

2023 

Est.

Cases pending, start of year 682 783 903 1031 1357

Charges filed (Intake) 2235 1928 2471 3230 4199

Total caseload 2917 2711 3374 4261 5556

Charges withdrawn/settled 1755 1435 1850 2203 2467

Charges dismissed 379 373 363 451 492

Complaints issued* 0 0 130 250 250

Total cases closed (Output) 2134 1808 2343 2904 3209

Cases pending, end of year 783 903 1031 1357 2347

*The OGC was unable to issue decisions on ULP complaints in the absence of a General Counsel after 

November 16, 2017, until an Acting General Counsel was named on March 24, 2021.
45

Legacy Measure 1a-17: The average age of ULP charges resolved by the OGC.

Results Targets

2019 68 2019 99 days

2020 61 days

Met

2020 94 days

2021 51 days

Met

2021 94 days

2022 Maintain

2023 Maintain

Legacy Measure 1a-18: 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

2019 87% 2019 70%

2020 94% – (1692/1808 cases)

Met

2020 70%

2021 94% – (2208/2343 cases)

Met

2021 70%

2022 70%

2023 70%

Legacy Measure 1a-19: 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

2019 99% 2019 95%

2020 99% – (1806/1808 cases)

Met

2020 95%

2021 99% – (2338/2343 cases)

Met

2021 95%

2022 95%

2023 95%
46

OGC

ULP Appeals 2019 2020 2021 2022 Est.

2023 

Est.

Appeals pending, start of year 181 302 406 395 360

Appeals filed (Intake) 121 107 70 115 136

Total caseload 302 409 476 510 496

Appeals closed* (Output) 0 3 81 150 200

Appeals pending, end of year 302 406 395 360 296

*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 16, 2017, until an Acting 

General Counsel was named on March 24, 2021.
47

Legacy Measure 1a-20: The average age of ULP appeals decided by the General 

Counsel.

Results Targets

2019 N/A 2019 45 days

2020 N/A 2020 45 days

2021 1 days 2021 45 days

2022 Maintain

2023 Maintain

Legacy Measure 1a-21: 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.

Results Targets

2019 N/A 2019 95%

2020 100% (3/3 cases)

Met

2020 95%

2021 100% (81/81) 2021 95%

2022 95%

2023 95%

Legacy Measure 1a-22: The percentage of decisions on an appeal of a Regional 

Director’s dismissal of a ULP charge issued by the General Counsel within 120 days 

of the date filed.

Results Targets

2019 N/A 2019 100%

2020 100% (3/3 cases) 2020 100%

2021 100% (81/81) 2021 100%

2022 100%

2023 100%
48

OGC

Representation Cases 2019 2020 2021 2022 Est.

2023 

Est.

Cases pending, start of year 64 49 38 48 101

Petitions filed (Intake) 249 164 135 300 300

Total caseload 313 213 173 348 401

Petitions withdrawn 126 81 42 107 116

Cases closed based on merits 140 94 83 140 164

Total cases closed (Output) 266 175 125 247 280

Cases pending, end of year 47 38 48 101 121
49

Legacy Measure 1a-23: The average age of representation cases resolved by the 

OGC through withdrawal, election, or issuance of a Decision and Order.

Results Targets

2019 92 2019 114 days

2020 91 days

Met

2020 108 days

2021 104 days

Met

2021 108 days

2022 Maintain

2023 Maintain

Legacy Measure 1a-24: 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

2019 77% - (205/266 cases) 2019 70%

2020 80% (140/175 cases)

Met

2020 70%

2021 77% (96/125 cases)

Met

2021 70%

2022 70%

2023 70%

Legacy Measure 1a-25: The percentage of 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

2019 97% (259/266 cases) 2019 95%

2020 100% (175/175 cases)

Met

2020 95%

2021 100% (125/125 cases)

Met

2021 95%

2022 95%

2023 95%
50

FSIP

Impasses 2019 2020 2021 2022 Est.

2023 

Est.

Cases pending, start of year 23 28 22 45 45

Impasses filed (Intake) 77 90 68 90 90

Total caseload 100 118 90 135 135

Panel Decision 24 40 21 * *

Panel declined jurisdiction 11 23 4 * *

Settled with Panel assistance 9 5 1 * *

Voluntarily withdrawn 28 28 19 * *

Cases closed total (Output) 72 96 45 90* 90*

Cases pending, end of year 28 22 45 45* 45*

*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. 
51

Legacy Measure 1a-26: �e average age of bargaining-impasse cases in which the 

FSIP declines jurisdiction.

Results Targets

2019 90 days (10 cases)

Met

2019 95 days

2020 70 days (23 cases)

Met

2020 90 days

2021 64 days (4 cases)

Met

2021 81 days

2022 81 days

2023 81 days

Legacy Measure 1a-27: The percentage of bargaining-impasse cases in which the 

FSIP declines jurisdiction within 140 days of the date filed.

Results Targets

2019 90% – (9/10 cases)

Met

2019 90%

2020 100% - (23/23 cases)

Met

2020 90%

2021 100% - (4/4 cases)

Met

2021 90%

2022 90%

2023 90%

Legacy Measure 1a-28: The percentage of bargaining-impasse cases that are 

voluntarily settled, after the FSIP asserts jurisdiction, within 160 days of the date 

filed.

Results Targets

2019 100% – (15/15 cases)

Met

2019 80%

2020 85% – (11/13 cases)

Met

2020 80%

2021 100% – (2/2 cases)

Met

2021 80%

2022 80%

2023 80%
52

Legacy Measure 1a-29: �e average age of bargaining-impasse cases that the FSIP 

resolves through final action.

Results Targets

2019 140 days (24 cases)

Met

2019 146 days

2020 162 days (40 cases)

Not met

2020 146 days

2021 137 days (21 cases)

Met

2021 154 days

2022 154 days

2023 154 days

Legacy Measure 1a-30: 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

2019 100% – (24/24 cases) 

Met

2019 80%

2020 88% – (35/40 cases)

Met

2020 80%

2021 95% – (20/21 cases)

Met

2021 80%

2022 80%

2023 80%
53

Legacy Strategic Objective 1b:

Ensure excellence in investigations and clearly articulated written work products by 

establishing and attempting to surpass case-processing quality goals that build upon the 

Agency’s longstanding traditions of impartiality and consistent determinations that are clearly 

articulated.

Excelling at FLRA’s core functions requires the Agency to perform thorough investigations and 

produce clearly articulated written products. From informal communications, to FLRA 

determinations, to information on FLRA website, FLRA’s written work is one of the primary 

means by which the Agency communicates with parties and the Federal labor-management 

community.

FLRA’s ability to achieve its mission depends on its ability to issue consistent determinations 

that are clearly articulated.
54

Legacy Performance Goal 1b-1: Conduct high-quality investigations and produce high-quality 

written work products.

Legacy 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.

2023 Written work products should reflect an increase in quality, as measured by 

the tools.
55

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.

2023 Maintain ability for employees each to take a professional development 

course or courses.
56

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.

2023 Discontinuing implementation of this measure
57

Legacy Strategic Goal 2:

DEVELOP AND PROVIDE TOOLS AND RESOURCES TO ENABLE THE PARTIES TO PREVENT OR MORE 

EFFECTIVELY AND EFFICIENTLY RESOLVE THEIR LABOR-RELATIONS DISPUTES AND IMPROVE THEIR 

LABOR-MANAGEMENT RELATIONSHIPS.

FLRA is specifically empowered and obligated to “provide leadership in establishing policies 

and guidance” related to matters arising under the Statute. 5 U.S.C. § 7105(a)(1). Educating 

parties regarding statutory obligations promotes FLRA’s mission of protecting rights and 

facilitating stable labor-management relationships while advancing an effective and efficient 

Government. FLRA accomplishes this goal first through its written determinations. 

In addition to decisions, FLRA accomplishes this legacy strategic goal by providing parties with 

quality educational resources through FLRA’s website; by assisting parties with significant 

labor-management challenges; and by offering external training to Federal agencies and labor 

organizations regarding their rights and obligations under the Statute.

Legacy Strategic Objective 2a: Maintain and expand educational resources on www.flra.gov. 

Offering high-quality educational resources through FLRA’s website is a key component of 

promoting stability in the Federal labor-management community. Parties who are better 

informed about their rights and obligations under the Statute are less likely to pursue frivolous 

matters or defenses, and they are more likely to approach their labor-management relations in a 

manner that is consistent with the Statute.

�e Agency will continue to explore ways to supplement and enhance the educational resources 

on its website, such as expanding parties’ access to statutory and other training, online training 

modules, and short animated training videos.

Legacy Performance Goal 2a-1: Routinely review and update educational resources on 

FLRA website.

Legacy Performance Goal 2a-2: Develop a growing library of online training modules on 

FLRA website.

Legacy Performance Goal 2a-3: Develop and maintain case digests of new Authority 

decisions on FLRA website.
58

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 (https://www.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 

(https://www.youtube.com/c/FederalLaborRelationsAuthority).

FLRA issued two press releases announcing ten online training sessions 

Agency-wide.

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 www.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.
59

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.

2023 Continue to expand online resources.

Continue to provide case digest summaries for all Authority decisions. 

Improve web pages of OEXD components. 

Legacy Strategic Objective 2b: Identify and offer targeted assistance to parties with 

significant labor-management challenges.

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.

For example, OGC conducted 46 training sessions to 7886 representatives of Federal agencies 

and labor organizations in 2021. Many of these sessions took advantage of new technologies and 

were offered nationwide, on a variety of subjects and different skill levels, through the website. 

Other sessions were requested by 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 

(96% rate it as highly effective/effective). �e OGC also published to the website training videos 

on several subject matters.
60

Legacy Performance Goal 2b: Develop and implement a highly effective, totally voluntary 

targeted-assistance program and related procedures.

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.

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.
61

Legacy Strategic Objective 2c:

Maintain and expand external training programs to enable the parties to better understand 

their rights and obligations under the Statute.

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 FLRA’s mission of protecting rights and 

facilitating stable labor-management relationships while advancing an effective and efficient 

Government. For this reason, it is essential that FLRA maintain and, where possible, expand 

these external training programs.

Legacy Performance Goal 2c-1: Exceed an annual target number of highly rated in-person 

training programs for a target number of participants concerning the full range of statutory 

matters.

Legacy Performance Goal 2c-2: Find additional ways to deliver real-time and pre-recorded 

external trainings that have been successfully developed and implemented utilizing appropriate 

technology and participant-friendly best practices. 

Legacy Performance Goal 2c-3: Exceed an annual target number of highly rated training 

programs for a target number of participants regarding procedures for filing and processing 

FLRA cases.

Legacy Measure 2c-1: The number of training, outreach, and facilitation activities delivered.

Results

2019 95

Legacy Measure 2c-1: The number of in-person statutory training programs delivered. 

Results Targets

2020 29*

Not Met

2020 50

2021 54* 2021 50

*Training limited due to COVID-19 Pandemic; Training via videoconference included

Legacy Measure 2c-1: The number of training programs delivered (in-person or virtual).

Results (New measure) Targets

2022 2022 50

2023 2023 50
62

Legacy Measure 2c-2: The number of participants involved in training, outreach, and facilitation

activities.

Results

2019 4807

Legacy Measure 2c-2: The number of participants who receive in-person statutory training.

Results Targets

2020 2780*

Met

2020 2,500

2021 10,936 2021 2,500

*In-person training limited due to COVID-19 Pandemic; Training via videoconference included

Legacy Measure 2c-2: The number of participants who received training (in-person or virtual).

Results (New measure) Targets

2022 2022 2,500

2023 2023 2,500

Legacy Measure 2c-3: The percentage of participants who highly rate the statutory training that they 

received.

Results Targets

2020 Met (Since the OGC 

has been using its 

form, 96 percent of the 

evaluations received 

rate the OGC training 

as highly effective or 

effective.)

2020 Develop evaluations. 80 percent of 

participants rate the training as 

effective or highly effective.

2021 93% 2021 80 percent of participants rate the 

training as effective or highly 

effective.

Legacy Measure 2c-3: The percentage of survey respondents who rated the training highly effective.

Targets

2022 80 percent of participants rate the 

training as highly effective.

2023 80 percent of participants rate the 

training as highly effective.
63

Legacy Strategic Goal 3:

MANAGE RESOURCES EFFECTIVELY AND EFFICIENTLY, AND RECOGNIZE THAT A DEDICATED 

WORKFORCE IS CRITICAL TO THE RESOLUTION OF LABOR-RELATIONS DISPUTES.

FLRA honors the trust that the public has placed in it to use Agency resources wisely. 

Recognizing that trust, FLRA has always focused its resources on carrying out its mission. It 

will continue to do so.

�e core of FLRA’s mission is to protect rights and facilitate stable labor-management 

relationships. FLRA will continue to achieve that goal by employing committed, experienced 

professionals.

Legacy Strategic Objective 3a:

Ensure that FLRA’s performance-management systems are synchronized with and support 

the Agency’s strategic goals.

At the foundation of the Agency’s 2018-2022 Strategic Plan is FLRA’s renewed commitment to 

developing the most effective ways to evaluate Agency performance, as well as the contributions 

of the Agency’s components and individual employees. To do this, employee performancemanagement targets will be adapted to support Agency goals. �is will help ensure that the 

evaluation of FLRA employees will include consideration of how well they assist the Agency to 

achieve its legacy strategic and performance goals.

Legacy Performance Goal 3a: FLRA employees perceive that the Agency’s performancemanagement systems, and their individual performance plans, directly align with achieving 

this strategic plan.
64

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.

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.
65

Legacy Strategic Objective 3b:

Continue to expand FLRA’s technological capabilities to enable employees to deliver mission 

results more effectively and efficiently.

FLRA’s IT systems have provided, and will continue to provide, a key means by which FLRA 

will more effectively and efficiently deliver quality services and increase internal efficiencies. 

For example, the Agency has connected all FLRA components in ways that improve internal 

communication, and FLRA staff works more efficiently by using a new cloud-based DMS that 

allows for simplified document management and internal collaboration.

�e Agency began implementing a new and improved version of its eFiling system in 2018 and 

streamlined it in 2019 to provide a more intuitive, user-friendly customer experience. �is 

improved eFiling experience allows the parties to submit ULP, representation, arbitration, and 

negotiability filings in an electronic format. �e Agency is currently using the same agile 

methodology to develop a more user-friendly electronic CMS. FLRA is on its way in its effort to 

integrate these three systems—document management, eFiling, and case management—to fully 

implement the electronic case-file throughout the Agency by December 31, 2022.

As FLRA moves to implement fully electronic case files, it plans to review and potentially 

overhaul its procedural regulations—and possibly expand the types of filings that may be 

submitted through FLRA’s eFiling system. Such an expansion would require an additional, onetime investment in the eFiling system of approximately $350,000. 

�ereafter, as resources permit, FLRA will continue to enhance and leverage these technological 

capabilities. Work has continued to fully implement electronic case files, to encourage the 

widest uses of eFiling, and to serve FLRA-generated case documents on the parties 

electronically—saving time, human-capital resources, and postage costs.

Legacy Performance Goal 3b-1: Implement a new and improved FLRA electronic casemanagement system. Integrate the case-management system with FLRA document 

management and eFiling systems in order to fully implement electronic case file capability 

throughout the Agency.

Legacy Performance Goal 3b-2: FLRA employees and parties understand how to make the 

most effective use of FLRA’s electronic systems.

Legacy Performance Goal 3b-3: Enhance the positive effect of technological advancements 

on the customer experience.

Legacy Performance Goal 3b-4: Assess how internal and external customers perceive the 

effectiveness of the Agency’s IT modernization efforts. 
66

Legacy Measure 3b-1: Expand the use of eFiling.

Results

2019 46 percent of cases eFiled Agency-wide.

Authority and FSIP exceeded target of 10 percent increase.

2020 56 percent of cases eFiled Agency-wide.

89 percent of Authority cases eFiled.

OGC eFiling has increased by 9.3 percent

Streamlined eFiling software & created eFiling training module.

2021 Research and planning began to vastly increase capabilities of the eFiling system to 

allow a wider array of case types/actions and interactions.

Targets

2019 50 percent of cases eFiled Agency-wide.

10 percent increase in eFiling in each component – the OGC, the Authority, and the 

FSIP.

2020 75 percent of cases eFiled Agency-wide.

Critically review and revise FLRA regulations to modernize filing requirements. 

2021 Grow electronic filing to 85 percent Agency-wide, including eFax.

2022 Achieve 95 percent eFiling, including eFax, by 9/30/2022.

Critically review and revise FLRA regulations to modernize filing requirements.

2023 Fully align procedural regulations for case submission with available technology 

resources (eFile, etc.) to eliminate costly legacy means. 

Legacy Measure 3b-2: Implement end-to-end electronic case files. 

Results

2019 Developed Case Management System (CMS) for the Authority component of the 

FLRA. Developed electronic case file structure in the DMS and initial planning to 

automate creating the electronic folders from the CMS.

2020 Combined original Phase 2 and Phase 3 of the four-phase plan to implement fullyelectronic casefile. Developed and tested end-to-end electronic casefile for the 

Authority component, rolled out in late 2020.

2021 Enhancements and improvements continue on Authority CMS. OGC CMS 

development hindered by lack of appropriated funds, but continues slowly.

Targets

2019 Develop and fully implement the new and improved CMS in at least one FLRA 

component (Phase 2). 

2020 Develop and implement the new and improved CMS for the Authority component, to 

include end-to-end electronic casefile.

2021 Develop and implement end-to-end electronic case files for the OGC component, 

and begin development of the CMS for the remaining components.

2022 Continue development and implementation of end-to-end electronic casefile system 

for all FLRA components. Align Agency policies and procedures for full acceptance 

of fully Electronic Casefile.

2023 Full adoption of End-to-End Electronic Case Files.
67

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.
68

Legacy Measure 3b-4: Assess how internal and external customers perceive the effectiveness of the 

Agency’s IT modernization efforts. 

Results

2019 Developed and administered internal surveys to assess how FLRA employees 

perceive the effectiveness of the Agency’s IT modernization efforts.

2020 Produced & administered a survey to assess employees’ response to the new 

WebEx system rolled out during pandemic in 2020.

Employee Engagement Team & FLRA Pandemic Task Force jointly produced a 

survey to gather information on best practices, needs, to assess overall response 

to maximum telework, and to invite personnel to raise return to workplace 

concerns (77 percent respondents—positive results).

Received a well-above-positive response to managers’ survey questions on how 

IT is functioning during maximum telework mode.

Reinstated the Technology Council in order to directly gather feedback and 

actionable input regarding IT modernization efforts.

Administered internal survey to assess how FLRA employees perceive the 

effectiveness of the Agency’s IT modernization efforts.

2021 Received overwhelmingly positive comments about the effort to move from 

legacy DMS solution to new integrated DMS

Targets

2019 Develop and administer internal and external survey(s) to assess: (1) whether

FLRA employees and customers know how to maximize available technology; 

and (2) how FLRA employees and customers perceive the effectiveness of the 

Agency’s IT modernization efforts.

Develop and implement appropriate communications to promote and enhance 

these efforts.

2020 Craft an effective, targeted communications strategy based on the results of the 

customer-satisfaction surveys. 

Develop and provide any necessary internal or external training programs so 

that employees and customers have the tools to maximize technological 

improvements.

Achieve improved survey results year over year.

2021 Annually distribute internal customer satisfaction survey and continue to 

receive point of service surveys.

Maintain improved survey results.

2022 Develop and Administer targeted surveys to assess usability of enhancements 

and changes to the eFiling system, made in conjunction with CMS development 

activities.

Annually distribute internal customer satisfaction survey and continue to 

receive point of service surveys.

Maintain improved survey results.

2023 Continue to administer targeted surveys to assess usability of proposed broad 

changes and enhancements to eFiling.

Maintain open dialog with internal and external customers to best diagnose, 

assess, and plan future fixes and enhancements
69

Legacy Strategic Objective 3c: 

Recruit, retain, and develop a diverse, respected workforce in an environment that fosters 

employee input and satisfaction and makes the best use of FLRA resources.

FLRA’s charge to uphold and administer the Statute relies on its employees. Accordingly, 

FLRA’s success relies on the expertise and engagement of its workforce. A key component of 

attracting and retaining an effective workforce is creating a positive work environment in which 

employees see themselves as stakeholders and innovators. FLRA will continue to assess the 

skills and professional education/training needs of its workforce and will look for new, costeffective ways to cultivate employee development and commitment. FLRA will provide 

opportunities for experienced employees to share their institutional knowledge by providing 

internal training and through other means. FLRA’s continued focus on professional 

development will help ensure continued mission accomplishment and leadership of the Federalsector labor-management relations program.

Legacy Performance Goal 3c: Internal and external survey respondents perceive that 

diverse and respected FLRA employees demonstrate expertise in Federal-sector labormanagement relations; minimal gaps exist in succession plans; and the Agency develops 

nontraditional resources for employee education and development.

Legacy Measure 3c: Recruit, retain, and develop a diverse, respected workforce. 

Results

2019 Reviewed a portion of Agency performance-management systems and individual 

performance plans to ensure that they align directly with the 2018-2022 Strategic 

Plan. 

Completed review of all position descriptions Agency-wide, to ensure that all 

Agency positions reflect the actual duties of the position.

Issued a revised Reasonable Accommodation Policy – including Personal 

Assistive Device policy – that is fully compliant with recent EEOC regulatory 

amendments and guidance.

Ensured compliance with Government-wide goals for Schedule A hiring.

Expanded recruitment efforts to target persons with disabilities.

Formed Diversity and Inclusion Team to develop programs to highlight and 

celebrate the diversity of Agency employees.

2020 Scheduled quarterly Diversity and Inclusion Team events and programs to 

highlight and celebrate diversity of Agency employees including Black History 

Month, Women’s History, Pride Month, Hispanic Heritage Month--provided 

pertinent resources/informational subject matter regarding diversity through 

weekly emails, published monthly newsletter and all employee intra-agency 

communications.

Met or exceeded Government-wide standards for diversity and Schedule A hiring. 

Established contacts with organizations that assist individuals with disabilities in 

securing employment including: America Job Centers, state vocational 

rehabilitation agencies, the Veterans’ Vocational rehabilitation and Employment 

Program, Centers for Independent Living, and employment network service 

providers to ensure recruitment efforts include individuals with disabilities. The 
70

Agency also utilized the Schedule A hiring authority to fill critical vacancies this 

FY.

Continued to support the Agency Diversity and Inclusion Team in their collective 

efforts to provide information to all FLRA employees.

Increased recruitment efforts allowed the Agency to gather time-to-hire data in 

2019 and 2020 to use to assess recruitment and staffing processes and procedures 

moving forward.

2021 Conducted an agency-wide recruitment effort for additional members for the 

Agency Diversity, Equity and Inclusion 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 DE&I. The 

subcommittees include but are not limited to Training, Recruiting and Hiring, 

Agency Events, and Policy Review.

Targets

2019 Review Agency performance-management systems and individual performance 

plans to ensure that they align directly with the 2018-2022 Strategic Plan. 

Conduct a comprehensive, Agency-wide position classification review to confirm 

that all Agency positions reflect the actual duties of the position. 

Assess time-to-hire results for Agency positions by reviewing recruitment and 

staffing processes and procedures.

Issue a revised Reasonable Accommodation Policy – including Personal Assistive 

Device policy – that is fully compliant with recent EEOC regulatory amendments 

and guidance. 

Ensure compliance with Government-wide goals for Schedule A hiring.

2020 Continue the review of the Agency’s non-attorney individual performance plans to 

ensure that they align directly with the 2018-2022 Strategic Plan.

Review and assess time-to-hire metrics based on recruitment data received in 2019 

and 2020.

Continue to meet or exceed Government-wide standards for diversity and Schedule 

A hiring. 

2021 Complete the review of all Agency position’s individual performance plans to 

ensure that they align directly with the 2018–2022 Strategic Plan.

Maintain a diverse and respected workforce through targeted recruitment.

Improve time-to-hire metrics based on assessment of 2019 and 2020 data.

2022 Continue to reinforce recruitment and retention of a diverse and inclusionary 

workforce.

Develop new and improved recruitment strategies based on overall time to hire 

assessment.

Develop 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.
71

2023 Develop an expanded recruitment base that is inclusive of all communities to 

include individuals with disabilities, varied race and ethnicities and members of 

the LGBTQ+ communities. 

Effectively utilize the Agency’s Diversity, Equity and Inclusion committee to gain 

new ideas from members of the agency to better recruit and, more importantly, 

retain a diverse workforce representative of the country.
72

PRINCIPAL FINANCIAL STATEMENTS

Message from the Chief Executive Officer

The FLRA’s FY 2021 Performance and Accountability Report provides an assessment of the 

Agency’s achievement of legacy strategic goals along with information on our financial 

management and performance. The financial statements and notes that follow explain the 

FLRA’s financial position as of September 30, 2021, and how the Agency’s financial resources 

were expended to achieve results. 

For the sixteenth 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 2022 expected to be another challenging year (since we are currently funded through a 

Continuing Resolution), 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. 

Ernie DuBester

Chairman and Chief Executive Officer

Federal Labor Relations Authority
73

Balance Sheet 

Accompanying notes are integral to these statements and may reflect rounding differences.

2021 2020

Assets:

Intragovernmental:

Fund Balance With Treasury (Note 2) $ 5,317,802 $ 6,577,962

Accounts Receivable, Net (Note 3) 34,669 34,669

Advances and Prepayments 39,423 36,956

Total Intragovernmental $ 5,391,894 $ 6,649,587

Accounts Receivable, Net (Note 3) $ 13,953 $ 13,732

General Property, Plant, and Equipment, Net (Note 4) 281,532 239,886

Total Assets $5,687,379 $6,903,205

Liabilities:

Intragovernmental

Accounts Payable (Note 5) $ 276,086 $ 36,802

Other Liabilities (Note 5) (Note 6) 478,888 414,391

Total Intragovernmental $ 754,974 $ 451,193

Accounts Payable (Note 5) $ 228,579 $ 224,805

Federal Employee [and Veteran] Benefits Payable (Note 5) 3,042,839 2,634,319

Other Liabilities (Note 5) (Note 6) 817,578.00 712,606

Total Liabilities $ 4,843,970 $ 4,022,923

Net Position:

Unexpended Appropriations - Funds from Other than Dedicated Collections $ 3,730,713 $ 5,394,350

Cumulative Results of Operations - Funds from Other than Dedicated Collections (2,887,304) (2,514,068)

Total Net Position $ 843,409 $ 2,880,282

Total Liabilities and Net Position $ 5,687,379 $ 6,903,205

BALANCE SHEET

(in dollars)

As of September 30, 2021 and 2020

Federal Labor Relations Authority
74

Statement of Net Cost

Accompanying notes are integral to these statements and may reflect rounding differences.

2021 2020

Gross Program Costs:

Authority:

Intragovernmental Costs $ 6,800,634 $ 5,849,713

 Public Costs 11,677,670 9,264,661

 Total Program Costs $ 18,478,304 $ 15,114,374

Less: Earned Revenue (5,272) (1,115)

Net Program Costs $ 18,473,032 $ 15,113,259

Federal Services Impasse Panel:

Intragovernmental Costs $ 202,090 $ 194,347

 Public Costs 648,108 786,688

 Total Program Costs $ 850,198 $ 981,035

Less: Earned Revenue - $ (500)

Net Program Costs $ 850,198 $ 980,535

Office of General Counsel:

Intragovernmental Costs $ 2,421,396 $ 2,162,826

 Public Costs 7,281,385 6,948,062

 Total Program Costs $ 9,702,781 $ 9,110,888

Less: Earned Revenue (14,583) 0

Net Program Costs $ 9,688,198 $ 9,110,888

Total Gross Program Costs $ 29,031,283 $ 25,206,297

Less: Total Earned Revenue (19,855) (1,615)

Net Cost of Operations $ 29,011,428 $ 25,204,681

STATEMENT OF NET COST

(in dollars)

For the Years Ended September 30, 2021 and 2020

Federal Labor Relations Authority
75

Statement of Changes in Net Position

Accompanying notes are integral to these statements and may reflect rounding differences.

2021 2020

Unexpended Appropriations:

Beginning Balances $ 5,394,350 $ 5,174,568

Budgetary Financing Sources:

Appropriations Received $ 26,600,000 $ 24,890,000

Other Adjustments (626,746) (279,328)

Appropriations Used (27,636,890) (24,390,891)

Net Change in Unexpended Appropriations $ (1,663,636) $ 219,781

Total Unexpended Appropriations - Ending $ 3,730,713 $ 5,394,350

Cumulative Results of Operations:

Beginning Balances $ (2,514,068) $ (2,532,210)

Budgetary Financing Sources:

Appropriations Used $ 27,636,890 $ 24,390,891

Imputed Financing 1,001,302 831,882

Other 0 50

Net Cost of Operations (29,011,428) (25,204,681)

Net Change in Cumulative Results of Operations $ (373,236) $ 18,142

Cumulative Results of Operations - Ending $ (2,887,304) $ (2,514,068)

Net Position $ 843,409 $ 2,880,282

For the Years Ended September 30, 2021 and 2020

Federal Labor Relations Authority

STATEMENT OF CHANGES IN NET POSITION

(in dollars)
76

Statement of Budgetary Resources

Accompanying notes are integral to these statements and may reflect rounding differences.

2021 2020

Budgetary Resources:

Unobligated balance from prior year budget authority, net $ 1,360,072 $ 612,618

Appropriations 26,600,000 24,890,000

Spending authority from offsetting collections 19,855 1,165

Total Budgetary Resources $ 27,979,927 $ 25,503,783

Status of Budgetary Resources:

New obligations and upward adjustments (total) (Note 10) $ 27,621,040 $ 25,108,103

Unobligated balance, end of year:

 Apportioned, unexpired account 63,421 14,319

Expired unobligated balance, end of year 295,466 381,361

Unobligated balance, end of year (total) 358,887 395,680

Total Budgetary Resources $ 27,979,927 $ 25,503,783

Outlays, Net and Disbursements, Net:

Outlays, net (total) $ 27,233,414 $ 24,200,352

Agency outlays, net $ 27,233,414 $ 24,200,352

Federal Labor Relations Authority

STATEMENT OF BUDGETARY RESOURCES

(in dollars)

For the Years Ended September 30, 2021 and 2020
77

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 A136, 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 compliance with legal constraints and controls over the use of Federal 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.
78

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 recognized when they 
79

are incurred, regardless of whether they are covered by available budgetary resources. FLRA 

reports its liabilities under two categories, Intragovernmental and With the Public. 

Intragovernmental liabilities represent funds owed to another government agency. Liabilities 

with the Public 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 2020 and FY 2021 

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 prioryear 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, 2013, 50 percent of unused sick leave can be used 
80

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 2020 and FY 2021 was 

$19,500. 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 2021, the FLRA matched the retirement withholdings with a 

contribution equal to 17.3 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 15.5 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 eligible for 
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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 nonexchange 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 2020 and FY 2021 was $26,200,000 and 

$26,600,000, 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 
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or sacrifice of resources is 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

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. Fund Balance with Treasury account balances as of September 30, 2021 and 

2020 were as follows (In Dollars):

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.

The obligated balance not yet disbursed includes accounts payable, accrued expenses, unfilled 

2021 2020

Status of Fund Balance with Treasury:

Unobligated Balance

 Available $ 63,421 $ 14,319 

 Unavailable 295,465 381,361 

Obligated Balance Not Yet Disbursed 4,958,916 6,182,283 

Total $ 5,317,802 $ 6,577,963 
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orders, and undelivered orders that have reduced unexpended appropriations but have not yet 

decreased the fund balance on hand.

NOTE 3: ACCOUNTS RECEIVABLE, NET

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, 2021 and 2020. Accounts Receivable balances as of September 

30, 2021 and 2020 were as follows (In Dollars):

 

NOTE 4: GENERAL PROPERTY, PLANT AND EQUIPMENT, NET

Schedule of General Property, Plant and Equipment, Net as of September 30, 2021 (In Dollars):

Schedule of General Property, Plant and Equipment, Net as of September 30, 2020 (In Dollars):

2021 2020

Intragovernmental

Accounts Receivable $ 34,669 $ 34,669

Total Intragovernmental Accounts Receivable $ 34,669 $ 34,669

With the Public

Accounts Receivable $ 13,953 $ 13,732

Total Public Accounts Receivable $ 13,953 $ 13,732

Total Accounts Receivable $ 48,622 $ 48,401

Major Class

Acquisition 

Cost

Accumulated 

Amortization/

Depreciation

Net Book 

Value

Computer Equipment $ 444,331 $ 162,799 $ 281,532

Office Furniture 9,077 9,077 -

Total $ 453,408 $ 171,876 $ 281,532

Major Class

Acquisition 

Cost

Accumulated 

Amortization/

Depreciation

Net Book 

Value

Computer Equipment $ 270,613 $ 76,674 $ 193,939

Office Furniture 9,077 9,077 -

Construction-in-Progress 45,947 N/A 45,947

Total $ 325,637 $ 85,751 $ 239,886
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NOTE 5: LIABILITIES COVERED AND NOT COVERED BY BUDGETARY 

RESOURCES 

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. 

Liabilities Covered and Not Covered by Budgetary Resources as of September 30, 2021 and 2020 

consist of the following (In Dollars):

NOTE 6: OTHER LIABILITIES

Other liabilities as of September 30, 2021 consisted of the following (In Dollars):

Other liabilities as of September 30, 2020 consisted of the following (In Dollars):

2021 2020

Intragovernmental – FECA $ 203,578 $ 197,032

Intragovernmental – Unemployment Insurance 8,105 1,400

Unfunded Leave 1,808,250 1,459,318

Actuarial FECA 1,197,525 1,144,606

Total Liabilities Not Covered by Budgetary Resources $ 3,217,458 $ 2,802,356

Total Liabilities Covered by Budgetary Resources 1,626,512 1,220,568

Total Liabilities $ 4,843,970 $ 4,022,924

Current Non Current Total

Intragovernmental

Employer Contributions and Payroll Taxes Payable (without reciprocals) $ 59,109 $ - $ 59,109

Employer Contributions and Payroll Taxes Payable 208,096 - 208,096

Unfunded FECA Liability 203,578 - 203,578

Other Unfunded Employment Related Liability 8,105 - 8,105

Total Intragovernmental Other Liabilities $ 478,888 $ - $ 478,888

With the Public

 Accrued Funded Payroll and Leave $ 817,578 - 817,578

Total Public Other Liabilities $ 817,578 $ 817,578

Total Other Liabilities $ 1,296,466 $ - $ 1,296,466
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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

233 Peachtree Street NE, Atlanta, GA

The FLRA has an interagency agreement with the General Services Administration for office space 

at 233 Peachtree Street NE, Atlanta, GA. The term is for 120 months beginning on or about January 

18, 2012. 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 on 

January 17, 2022.

225 Peachtree Street NE, Atlanta, GA

The FLRA has an interagency agreement with the General Services Administration for office space 

at 225 Peachtree Street NE, Atlanta, GA. The term is for 180 months beginning on or about January 

18, 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.

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 or 

about June 16, 2012. 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 24, 2018. The term for the current agreement is for 60 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.

Current Non Current Total

Intragovernmental

Employer Contributions and Payroll Taxes Payable (without reciprocals) $ 51,533 $ - $ 51,533

Employer Contributions and Payroll Taxes Payable 164,426 - 164,426

Unfunded FECA Liability 197,032 - 197,032

Other Unfunded Employment Related Liability 1,400 - 1,400

Total Intragovernmental Other Liabilities $ 414,391 $ - $ 414,391

With the Public

 Accrued Funded Payroll and Leave $ 712,606 - 712,606

Total Public Other Liabilities $ 712,606 $ 712,606

Total Other Liabilities $ 1,126,997 $ - $ 1,126,997
86

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 60 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.

901 Market Street, San Francisco, CA

The FLRA has an interagency agreement with the General Services Administration for office space 

at 901 Market Street, San Francisco, CA. The term is for 120 months beginning on or about August 

1, 2011. 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. The lease expired on July 

31, 2021.

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 2016 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 “with the public” 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 “with the public.” 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.
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NOTE 10: APPORTIONMENT CATEGORIES OF OBLIGATIONS INCURRED

All obligations incurred are characterized as Category A, quarterly apportioned, on the Statement 

of Budgetary Resources. Obligations incurred and reported in the Statement of Budgetary 

Resources in fiscal years 2021 and 2020 consisted of the following:

NOTE 11: UNDELIVERED ORDERS AT THE END OF THE PERIOD

The amount of budgetary resources obligated for undelivered orders at the end of September 30, 

2021 consisted of the following (In Dollars):

The amount of budgetary resources obligated for undelivered orders at the end of September 30, 

2020 consisted of the following (In Dollars):

NOTE 12: EXPLANATION OF DIFFERENCES BETWEEN THE SBR AND THE 

BUDGET OF THE U.S. GOVERNMENT

SFFAS No. 7, Accounting for Revenue and Other Financing Sources and Concepts for 

Reconciling Budgetary and Financial Accounting, calls for explanation of material differences 

between amounts reported in the Statement of Budgetary Resources and the actual balances 

published in the Budget of the U.S. Government (the President’s Budget). The FY 2022 

President’s Budget, with actual amounts for FY 2020, has been reconciled to the Statement of 

Budgetary Resources. The FY 2023 President’s Budget, with actual amounts for FY 2021, will 

not be published until February 2022.

2021 2020

Direct Obligations, Category A $ 27,601,185 $ 25,106,937

Reimbursable Obligations, Category A 19,855 1,165

Total New Obligations and Upward Adjustments $ 27,621,040 $ 25,108,102

Federal Non-Federal Total

Paid Undelivered Orders $ 39,423 $ - $ 39,423

Unpaid Undelivered Orders 1,473,875 1,858,529 3,332,404

Total Undelivered Orders $ 1,513,298 $ 1,858,529 $ 3,371,827

Federal Non-Federal Total

Paid Undelivered Orders $ 36,956 $ - $ 36,956

Unpaid Undelivered Orders 2,055,952 2,905,762 4,961,714

Total Undelivered Orders $ 2,092,908 $ 2,905,762 $ 4,998,670
88

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 year 

ended September 30, 2021, and $1 for the year ended September 30, 2020. 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. 
89

Reconciliation of Net Cost to Net Outlays as of September 30, 2021:

Reconciliation of Net Cost to Net Outlays as of September 30, 2020:

Intragovernmental With the Public Total 

$ 9,404,266 $ 19,607,162 $ 29,011,428

Property, Plant, and Equipment Depreciation Expense - (86,126) (86,126)

Increase/(Decrease) in Assets:

Accounts Receivable, Net - 220 220

Other Assets 2,467 - 2,467

(Increase)/Decrease in Liabilities:

Accounts Payable (239,284) (3,774) (243,058)

Federal Employee and Veteran Benefits Payable - (408,519) (408,519)

Other Liabilities (64,497) (104,972) (169,469)

Financing Sources:

Imputed Cost (1,001,302) - (1,001,302)

$ (1,302,616) $ (603,171) $ (1,905,787)

Acquisition of Capital Assets - 127,773 127,773

$ - $ 127,773 $ 127,773

$ 8,101,650 $ 19,131,764 $ 27,233,414

$ 27,233,414

RECONCILIATION OF NET COST TO NET OUTLAYS

BUDGET AND ACCRUAL RECONCILIATION

FOR THE YEARS ENDED SEPTEMBER 30, 2021

(In Dollars)

Components of Net Cost Not Part of the Budgetary Outlays

Total Net Outlays (Calculated Total) 

Net Operating Cost (SNC)

Total Components of Net Operating Cost Not Part of the Budgetary Outlays

Components of the Budget Outlays That Are Not Part of Net Operating Cost

Total Components of the Budget Outlays That Are Not Part of Net Operating Cost

Budgetary Agency Outlays, Net (SBR 4210)

Budgetary Agency Outlays, Net

Intragovernmental With the Public Total 

Net Operating Cost (SNC) $ 8,205,720 $ 16,998,961 $ 25,204,681

Property, Plant, and Equipment Depreciation Expense - (54,123) (54,123)

Increase/(Decrease) in Assets:

Accounts Receivable, Net (5,699) 5,493 (206)

Other Assets (12,699) - (12,699)

(Increase)/Decrease in Liabilities:

Accounts Payable (36,802) (58,784) (95,586)

Federal Employee and Veteran Benefits Payable - 147,277 147,277

Other Liabilities (31,423) (171,636) (203,059)

Financing Sources:

Imputed Cost (831,882) - (831,882)

$ (918,505) $ (131,773) $ (1,050,278)

Acquisition of Capital Assets - 45,948 45,948

$ - $ 45,948 $ 45,948

Custodial/Non-Exchange Revenue (1) 1 -

$ (1) $ 1 $ -

$ 7,287,215 $ 16,913,137 $ 24,200,352

$ 24,200,352

BUDGET AND ACCRUAL RECONCILIATION

FOR THE YEARS ENDED SEPTEMBER 30, 2020

(In Dollars)

Budgetary Agency Outlays, Net 

Components of Net Cost Not Part of the Budgetary Outlays

Total Components of Net Operating Cost Not Part of the Budgetary Outlays

Components of the Budget Outlays That Are Not Part of Net Operating Cost

Total Components of the Budget Outlays That Are Not Part of Net Operating Cost

Budgetary Agency Outlays, Net (SBR 4210)

Misc Items

Total Other Reconciling Items

Total Net Outlays (Calculated Total) 

RECONCILIATION OF NET COST TO NET OUTLAYS
90

Report of Independent Auditors
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92
93
94
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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
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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 costeffective. 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.
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Inspector General Memorandum on Top Management Challenges
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FEDERAL LABOR RELATIONS AUTHORITY

1400 K Street, N.W. 

Washington, DC 20424 

WWW.FLRA.GOV