The Department of Energy (Department or DOE) has chosen an alternative reporting to the consolidated Performance and Accountability Report and instead, produces an Agency Financial Report, an Annual Performance Report and a Summary of Performance and Financial Information, pursuant to the OMB Circular A-136. This reporting approach simplifies and streamlines the performance presentations while utilizing the Internet for providing and leveraging additional performance information.
The Annual Performance Report provides key performance information that demonstrates DOE's accountability to ensure America’s security and prosperity by addressing its energy, environmental, and nuclear challenges through transformative science and technology solutions. These reports are produced as an alternative to the Performance and Accountability Report.
Section 2307 of the Energy Policy Act of 1992 (42 U.S.C. 13526) requires the Department of Energy (Department or DOE) to submit an annual report to Congress on the state of the Department’s uncosted obligations. The section requires the report to identify the uncosted obligations at the end of the previous fiscal year (FY), describe the purpose of those funds, and describe the effect the information had on the annual budget request.
These documents reflect the Department of Energy's Budget Request to Congress.
The purpose of the Environmental Liabilities Guidance section is to share these materials with Department of Energy’s (DOE) contractors and others that are outside the DOE firewalls and cannot access these materials through the DOE Intranet sites. This guidance is intended to provide policies, principles, and education regarding the environmental liability estimation and reporting process at DOE.
The purpose of the Financial Management Handbook (Handbook) is to present the Department of Energy’s (DOE’s) standards, procedures, and operational requirements in support of the accounting policies, principles, and applicable legal requirements contained in DOE Order 534.1B. Specifically, it provides guidance regarding the central agencies’ accounting principles and standards-that is, the Office of Management and Budget (OMB), Department of the Treasury (Treasury), and Government Accountability Office (GAO) that must be followed. It also provides general guidance for accounting and financial management policies for functions and responsibilities not otherwise covered and that may be unique to DOE, such as the Nuclear Waste Fund.
Formally, these Reports respond to the Conference Report (H.R. Rep. No. 106-988 (Conf. Rep.)) accompanying the Fiscal Year (FY) 2001 Energy and Water Development Appropriations Act, which requested the DOE Chief Financial Officer “develop and execute a financial accounting report of LDRD expenditures by laboratory and weapons production plant.” They also respond to the National Defense Authorization Act for Fiscal Year 1997 (Pub. L. No. 104-201), which requires submission each year of “a report on the funds expended during the preceding fiscal year on [LDRD] activities […] to permit an assessment of the extent to which such activities support the national security mission of the Department of Energy.”