APPENDIX 3
A link to the electronic version of this Appendix can be found on AGA website ñ
www.agacgfm.org/cgfm/studyguideappendices2016
Online version, for personal use only

United states Department of the Interior
AgencyFinancialReport FY 2015
United states Department of the Interior
AgencyFinancialReport FY 2015
Online version, for personal use only

U.S. Department of the Interior
www.doi.gov/pfm/afr/index.cfm
Online version, for personal use only

U.S. Department
of the InterIor
fIScal Year 2015
agencY fInancIal report
Online version, for personal use only

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Introduction......................................................................... 1
Message From the Secretary....................................................... 1
About This Report ............................................................... 13
Section 1: managementís Discussion and analysis ....................................... 14
Mission and Organizational Structure............................................... 14
Analysis of Performance Goals and Results .......................................... 20
Analysis of Systems, Controls and Legal Compliance ...................................... 30
Analysis of Financial Statements ................................................... 42
Whatís Ahead ñ A Forward Look .................................................... 51
Section 2: financial Section .......................................................... 56
Message from the Chief Financial Officer ............................................ 56
Office of Inspector General Transmittal.............................................. 59
Independent Auditorsí Report ..................................................... 61
Response to Independent Auditorsí Report .......................................... 69
Principal Financial Statements ..................................................... 71
Balance Sheet............................................................... 72
Statement of Net Cost........................................................ 73
Statement of Changes in Net Position........................................... 74
Statement of Budgetary Resources ............................................. 75
Statement of Custodial Activity ................................................ 76
Notes to Principal Financial Statements ............................................. 78
Required Supplementary Information ..............................................134
Required Supplementary Stewardship Information ...................................150
Section 3: other Information ..........................................................154
Summary of Inspector Generalís Major Management Challenges ........................154
Summary of Financial Statement Audit and Management Assurances ...................227
Summary of Improper Payments ...................................................229
Freeze the Footprint .............................................................235
Civil Monetary Penalty Adjustment for Inflation ......................................236
Schedule of Spending ............................................................238
FY 2014 Data Visualization Maps ...................................................240
Glossary of Acronyms ............................................................243
We Would like to hear from You .......................................................247
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The Department of the Interior (DOI) is pleased to submit
its Agency Financial Report (AFR) for Fiscal Year (FY) 2015.
This report presents management, performance, and
financial information that demonstrate DOIís commitment
to stewardship of Americaís resources and transparent and
accountable management of DOIís diverse portfolio of
programs.
The DOIís broad mission responsibilities span the Nation,
from the northern tip of Maine and the Arctic Ocean in
Alaska to the southern tip of Florida. West to east, the lands
and resources DOI manages stretch from Midway Island in
the Pacific Ocean to the Virgin Islands in the Caribbean.
Last year, the DOI contributed $360 billion to the U.S.
economy, supporting an estimated 2 million jobs from
outdoor recreation and tourism to energy development,
livestock grazing, and timber harvesting. The Department
manages more than 530 million surface acres, 700 million subsurface acres, 54 million acres of submerged
land in five Pacific marine national monuments, and 1.7 billion acres of the Outer Continental Shelf (OCS).
It oversees responsible development of 21 percent of U.S. energy supplies, is the largest supplier and
manager of water in the 17 Western states, maintains relationships with 566 federally-recognized tribes,
and provides services to more than 2 million American Indian and Alaska Native peoples. Conventional
energy ...


















































































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