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UNITED STATES DEPARTMENT OF THE INTERIOR Agency Financial Repor t FY 2017 U.S. Department of the Interior https://www.doi.gov/pfm/afr U. S . D E PA R TM E N T I N T E R I O R OF THE FISCAL YEAR 2017 AGENCY FINANCIAL REPORT This page intentionally left blank. AGENCY FINANCIAL REPORT  FY 2017 ii TABLE OF CONTENTS Introduction........................................................................1 About This Report ..............................................................1 Section 1: Management’s Discussion and Analysis ......................................3 Mission and Organizational Structure..............................................3 Analysis of Performance Goals and Results .........................................8 Analysis of Systems, Controls, and Legal Compliance. . . . . . . . . . . . . . . . . . . . . . . . . . . .14 Statement of Assurance ....................................................15 Analysis of Financial Statements .................................................22 What’s Ahead – A Forward Look..................................................30 Section 2: Financial Section ........................................................33 Office of Inspector General Transmittal............................................33 Independent Auditors’ Report ...................................................35 Response to Independent Auditors’ Report ........................................42 Principal Financial Statements...................................................44 Consolidated Balance Sheet .................................................45 Consolidated Statement of Net Cost ..........................................46 Consolidated Statement of Changes in Net Position .............................47 Combined Statement of Budgetary Resources ..................................48 Consolidated Statement of Custodial Activity...................................49 Notes to Principal Financial Statements ...........................................50 Required Supplementary Information ...........................................108 Required Supplementary Stewardship Information ................................123 Section 3: Other Information.......................................................130 Summary of Inspector General’s Major Management and Performance Challenges .....130 Summary of Financial Statement Audit and Management Assurances ................162 Payment Integrity ............................................................164 Fraud Reduction Report .......................................................166 Reduce the Footprint..........................................................168 Civil Monetary Penalty Adjustment for Inflation ...................................169 Grants Oversight and New Efficiency (GONE) Act ..................................174 Glossary of Acronyms .........................................................175 We Would Like to Hear From You....................................................178 AGENCY FINANCIAL REPORT  FY 2017 iii This page intentionally left blank. AGENCY FINANCIAL REPORT  FY 2017 iv AGENCY FINANCIAL REPORT FY 2017 ABOUT THIS REPORT The U.S. Department of the Interior’s (DOI) Agency Financial Report (AFR) for fiscal year (FY) 2017 provides performance and financial information that enables Congress, the President, and the public to assess the performance of DOI relative to its mission and stewardship of the resources entrusted to it. This AFR satisfies the reporting requirements of the following: uuFederal Managers’ Financial Integrity Act of 1982; uuChief Financial Officers Act of 1990; uuGovernment Management Reform Act of 1994; uuReports Consolidation Act of 2000; uuOffice of Management and Budget Circular No. A-136, Financial Reporting Requirements; uuImproper Payments Elimination and Recovery Improvement Act of 2012; uuOffice of Management and Budget Memorandum M-12-12, Promoting Efficient Spending to Support Agency Operations; and uuFraud Reduction and Data Analytics Act of 2015. The DOI chooses to produce the AFR rather than the alternative Performance and Accountability Report. The annual performance report, with detailed performance information that meets the requirements of the Government Performance and Results Modernization Act of 2010 (GRPA), will be provided within the Annual Performance Plan and Report (APP&R) (www.doi.gov/performance-reports) to be transmitted with the release of the FY 2019 Congressional Budget Justification. A Summary of Performance and Financial Information is also produced that summarizes AFR information in a brief, user friendly, format. The AFR may be viewed online at https://www.doi.gov/pfm/afr. AGENCY FINANCIAL REPORT  FY 2017 INTRODUCTION 1 AGENCY FINANCIAL REPORT  FY 2017 CERTIFICATE OF EXCELLENCE IN ACCOUNTABILITY REPORTING For the fifteenth year, DOI received a Certificate of Excellence in Accountability Reporting (CEAR©) award for the FY 2016 AFR. The Association of Government Accountants CEAR© Program has been helping Federal agencies produce high-quality Agency Financial Reports and Performance and Accountability Reports since 1997. The program was established in conjunction with the Chief Financial Officers Council and the U.S. Office of Management and Budget (OMB) to improve financial and program accountability by streamlining reporting and improving the effectiveness of such reports. The DOI is honored to have received this prestigious award and is fully committed to excellence in financial reporting and providing a comprehensive understanding of DOI’s fiscal and programmatic accomplishments. United states department of the interior Agency Financial Report FY 2016 INTRODUCTION AGENCY FINANCIAL REPORT  FY 2017 2 MISSION AND ORGANIZATIONAL STRUCTURE Surface Lands Managed by The Department of the Interior Mission The DOI conserves and manages the Nation’s natural resources and cultural heritage for the the National Capital’s water system, managing benefit and enjoyment of the American people, hospitals and universities, improving historic provides scientific and other information about western emigrant routes, marking boundaries, natural resources and natural hazards to address issuing patents, conducting the census, and societal challenges and creates opportunities researching the geological resources of the United for the American people, and honors the Nation’s States. As the country matured during the last trust responsibilities or special commitments to half of the 19th century, so did DOI and its mission American Indians, Alaska Natives, and affiliated island began to evolve as some of these functions moved communities to help them prosper. to other agencies. History Following Theodore Roosevelt’s conservation summit and the awakening of the conservation The DOI was established in 1849. The DOI movement at the beginning of the 20th century, was charged with managing a wide variety of there was an increasing urgency and expanding programs, which included overseeing Indian congressional mandate to protect and more Affairs, exploring the western wilderness, effectively manage the Nation’s natural resources. directing the District of Columbia jail, constructing Accordingly, DOI’s mission shifted to focus on AGENCY FINANCIAL REPORT  FY 2017 SECTION 1: MANAGEMENT’S DISCUSSION & ANALYSIS 3 MISSION AND ORGANIZATIONAL STRUCTURE the preservation, management, and use of 30 percent of the Nation’s energy; supplies and public lands and natural and cultural resources, manages water in the 17 Western states and responsible management of energy and water is the second largest supplier of the Nation’s resources, and responsibilities related to Indian hydropower energy; and upholds Federal trust nations, island communities, and scientific discovery. responsibilities to 567 federally recognized Indian tribes and communities of Alaska Natives. The Today, DOI manages the Nation’s public lands DOI is responsible for migratory bird and wildlife and minerals, including providing access to more conservation, historic preservation, endangered than 500 million acres of public lands, 700 million species conservation, surface-mined lands acres of subsurface minerals, and 1.7 billion protection and restoration, mapping, geological, acres of the Outer Continental Shelf. The DOI is hydrological, and biological science for the Nation, the steward of 20 percent of the Nation’s lands, and financial and technical assistance for the including national parks, national wildlife refuges, insular areas (many of which are depicted in the and public lands; manages resources that supply following graphic). United States Continental Shelf Boundary Areas The DOI’s programs encompassed in this report skilled employees. Along with employees, cover a broad spectrum of activities performed approximately 536,000 volunteers annually by the bureaus and multiple offices and are contribute their time in support of bureau and captured in the following presentation of each office missions, bringing unique local knowledge entity’s unique mission and set of responsibilities. to park operations, assisting in recovery The DOI’s mission is carried out by the bureaus from natural disasters, and participating in and offices and the DOI’s 68,276 dedicated and environmental education, among other activities. SECTION 1: MANAGEMENT’S DISCUSSION & ANALYSIS AGENCY FINANCIAL REPORT  FY 2017 4

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