2007 annual report(2) - commissaries€¦ · 2 deca annual report 2007 d eliver a premier...

DeCA Annual Report 20072

DELIVER a premier commissary benefi t to the

armed services community that …

Encourages an exciting shopping

experience;

Satisfi es customer demand for quality

grocery and household products; and

Delivers exceptional savings while …

— Enhancing quality of life;

— Fostering recruitment, retention and

readiness; and

— Supporting warfi ghters’ peace of mind,

knowing their families have secure and

aff ordable access to American products.

ourmission...

3DeCA Annual Report 2007

Froomm tthe diirreeccttor 4

Who wwwee arree 666

WWhooo wwe serve 8

What we accompplisshhedd 110

IInnnccrreasing the value 122

Connclusion 14

Finnanciallss 16


fromthedirector...S WE BEGAN our 16th year of delivering the premier quality-of-life benefi t to our country’s most deserving customers and

their families, the commissary benefi t remained strong. Our numbers for

fi scal 2007 say it all — sales continued to grow, the cost of delivering the commissary benefi t came in under budget, and customer service and patron savings levels remained steady.

Our patrons continued to express their appreciation for the commissary benefi t with their wallets. Annual sales totaled $5.54 billion in 2007, a 2.2 percent increase over 2006. Th ese increased sales refl ect DeCA’s performance in providing a benefi t that is highly valued by the men and women who earned it. Moreover, our customers consistently tell us we’re doing it right, as results of both internal and external surveys continue to refl ect high levels of satisfaction with all aspects of our delivery of the commissary benefi t.

Savings continues to be the heart of the benefi t. DeCA delivers grocery items at the same price to all locations, including remote sites and overseas. Th ese savings average 31.9 percent when compared to commercial supermarket prices, which amounts to savings of more than $3,000 annually for an average family of four that shops regularly at a commissary.

As always, our strategic focus is to provide the best possible benefi t to our customers while controlling cost to the taxpayer. In 2007, we expanded our support to the Guard and Reserve through additional outreach eff orts and the expansion of on-site sales at Guard and Reserve locations from less than 25 to almost 150. At the same time, our employment initiatives signifi cantly increased support for military families and wounded warriors. We continued to

seek out innovative process improvements and technological advances, to become better stewards of the benefi t while providing a relevant shopping experience in a most competitive retail food industry. We assess our progress and performance in these areas through an integrated corporate focus on the eff ectiveness and execution of the agency’s strategies, initiatives and programs, and review progress and performance results at all levels. Th is allows executive and senior leadership

to make better informed decisions and course adjustments as necessary.

In fi scal 2007, we met the challenge of increased construction costs — up 44 percent since 2003 — by ensuring adequate funding of sustainment and repair while pursuing a more modest major construction program. Th e issue of proper funding of construction requirements generated by base realignment and closures or military re-stationing was raised in 2007, and we looked forward to its resolution by the Department of Defense and a potential reduction in surcharge fund

requirements. Also in fi scal 2007, we again joined a select

group of only three other DoD agencies when independent auditors gave DeCA its sixth consecutive “unqualifi ed opinion” regarding the accuracy of our fi nancial statement.

Our administration and operation of the commissary benefi t have never been stronger. Commissaries deliver a highly valued component of military compensation and bring a morale-building “taste of home” to service members and their families by providing familiar American food products in overseas locations where such products are oft en unavailable. Th e employees of DeCA are proud to serve the most deserving customers in the world and are particularly privileged to be entrusted with helping care for the welfare of the families of those who are serving in harm’s way!

S WEthe cou

thre

A

Philip E. Sakowitz Jr.


ROM ITS headquarters at Fort Lee, Va., the Defense Commissary Agency operates a worldwide system of commissaries that provides quality

grocery products at cost to active-duty and retired military personnel, members of the National Guard and Reserve, and their families.

Established by Congress more than 140 years ago, commissaries are considered an integral part of the military compensation package, providing the military community stationed throughout the world with signifi cant savings on recognizable American products in a safe and secure shopping environment.

DeCA was established Oct. 1, 1991, consolidating duties and functions previously administered by the individual commissary systems of the four military services. Th e consolidation followed two years of planning that began in 1989 when the House Armed Services Committee directed the Defense Department to study the feasibility of consolidating the services’ commissary systems to provide better service to military customers at lower cost.

Today, three regional offi ces provide day-to-day management and support. DeCA East and DeCA West manage stores in the

continental United States, Puerto Rico and the Pacifi c; DeCA Europe manages commissaries in Europe and the Middle East. Th e agency also operates 10 central distribution centers in Europe, the Pacifi c and Alaska, and a central meat processing plant in Germany.

Field operating activities perform services for the regional offi ces and their commissaries that include centralized purchasing of national-brand sales items and centralized resale accounting.

Th e agency is managed in a cost-and-output culture where activity-based management is a way of life. Th is has enabled it to provide greater savings for service members and their families on the goods and services they purchase than at any other time in history — while at the same time controlling taxpayer costs.

As a component of the Department of Defense, the agency reports to the undersecretary of defense for personnel and readiness. Oversight is provided by the DeCA Board of Directors, which is comprised of senior offi cer, enlisted and civilian representatives from each of the military services and the secretariats of the military departments.

whoweare...ROROOVVaVaopoopcoco

grocery prrooF


ourvision...Patrons, Workforce and Stakeholders

working together to create “Raving Fans.”


whoweserve...

Prereseserve anandd deelilivever r a a prprememieier r ququalalitty-y-ofoff-l-l-llififii e e beb nenefi fi fi t.t.t.. T Trar nsnsnsnnsffofoform thehe wwororo kfkfororcece t to o bebecoomeme m moro e agagilile,e knonowlwlededgegeabablelele aandndn motivatattedededd t to provide exexceceptp ioonaal l cucuststomomerer serrvivice. MMaiaintntaiain and communicate the releevance of the ccommissary benefi t through h coonsnstatantnt innovation and by strengngththenenining our internalal governance.

ourgoals...

HE DEFENSE Commissary Agency exists solely to provide a benefi t. Commissary customers purchase items at cost plus a 5 percent surcharge, which covers the costs of building new commissaries and modernizing existing ones.

A core military family support element, and a valued part of military pay and benefi ts, commissaries contribute to family readiness, enhance the quality of life for America’s military members and their families, and help recruit and retain the best and brightest men and women to serve their country.

Authorized users of the commissary benefi t total more than 12 million. Th is includes active and retired members of the uniformed services including the Coast Guard; members of the Reserve and National Guard; National Oceanic and Atmospheric Administration personnel; commissioned offi cers of the U.S. Public Health Service; the family members, widows and orphans of all such members; 100 percent disabled veterans; Medal of Honor recipients from all confl icts; and Department of Defense civilian employees stationed overseas.

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ISCAL 2007 was another successful year for the Defense Commissary Agency in terms of sales, unit cost, customer service and fi scal responsibility.

Sales:During fi scal 2007, DeCA posted annual sales totaling $5.54 billion, a 2.2 percent increase over 2006. Th is latest increase marked the fi ft h straight year of sales increases for the agency, setting another DeCA record in a fi scal year when fi ve replacement commissaries were built and four commissaries were closed.

Unit Cost:Once again, unit costs came in under program. When measured in constant fi scal 2000 dollars, the cost of administering the commissary benefi t today remains below what it cost in 2000. Th is reduction in constant dollar costs has been gained due to increased effi ciencies developed and deployed throughout the agency, not at the expense of customer service.

Th e agency continues to use Lean Six Sigma to refi ne business processes and to instill an ongoing culture change which is in alignment with the DoD-wide Continuous Process Improvement Initiative. Th e agency continues to focus on continuous process improvement to streamline processes, reduce redundancies and eliminate unnecessary steps. At present, 12 projects have been completed and 13 others are ongoing in an eff ort to deliver more eff ective and effi cient support to the stores.

Customer Service and Satisfaction:In the area of customer service and satisfaction, commissary shoppers gave the agency an overall customer service score of 4.60 out of a possible 5.0 on the Annual Commissary Customer Service Survey. Th ese internal measures were validated externally by the American Customer Satisfaction Index. DeCA’s ACSI score in fi scal 2007 remained at 77 for the third year, and continues to be higher than the commercial supermarket industry average of 76. Customers reported to ACSI that DeCA’s strengths are: perceived quality, perceived value, low customer complaints and customer loyalty.

Fiscal Responsibility:DeCA continues to demonstrate the governance attributes of a successful governmental entity. For the past two years, the agency received the Defense Department’s “Check It Award of Excellence” for receiving one of the top scores in DoD for its statement of assurance. Th is is an acknowledgment that DeCA’s internal controls and systems for testing control eff ectiveness are some of the best in the business.

Also in fi scal 2007, independent auditors gave DeCA its sixth consecutive “unqualifi ed opinion.” An unqualifi ed opinion says an organization’s fi nancial statements accurately represent the fi rm’s fi nancial standing as measured by the accepted accounting principles in the United States. Th e unqualifi ed opinion puts DeCA in a select group with only three other DoD agencies that have received six consecutive unqualifi ed or “clean” opinions.

whatweaccomplished...ISDcoF


Leadership:We expect passion, courage and

excellence!

Integrity:We demand honesty,

professionalism and trustworthiness!

Flexibility:We cultivate innovation,

empowerment and competence!

Enjoyment:We foster teamwork, recognition

and opportunity!

values...


valueofthebenefi t...HE DEFENSE Commissary Agency has four strategic initiatives that will increase the value of the benefi t into 2008 and beyond:

Focusing on people and leadership development Supporting the Guard and Reserve Going “greener” Increasing cooperation with military exchange stores

Focusing on People: One of DeCA’s strategic goals is transforming the workforce to become more agile, knowledgeable and motivated so team members provide exceptional customer service. Agency leaders recognize that to be successful, they must focus on a comprehensive plan that allows DeCA to attract, develop and retain high-performing employees and expand the talent pool. Th e agency is particularly interested in attracting people who

have an investment in the military services and the commissary, such as “wounded warriors” and military family members. Th ese people not only understand the sacrifi ces commissary customers have made, but have a personal stake in improving the success of the commissary benefi t.

One of DeCA’s goals is to use the Student Education Employment Program as a vehicle to develop future leaders. DeCA currently employees more than 2,000 students in its stores and plans to convert a number of high-potential and interested students to the Student Career Experience Program and, ultimately, employ them as management interns in the stores. As students graduate and are hired as management interns, new students will be hired to replace them. A constant fl ow of students addresses the aging workforce challenge, allows the agency to attract the right person for the right job, and reduces vacancy fi ll time. For above-store-level needs, where many more technical disciplines are involved, the recruitment is focused on the requirements of each directorate.

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Supporting the Guard and Reserve: DeCA’s eff ort in support of the Guard and Reserve is twofold — outreach or education aimed at giving service members and their families opportunities to “Discover Your Benefi t” and expanding their access, allowing them to take advantage of the commissary benefi t they have earned.

Th e “Discover Your Benefi t” campaign emphasizes learning what DeCA off ers. Outreach eff orts include providing exhibits at Guard and Reserve conferences; industry-sponsored mass mailings of coupon booklets directly to Guard and Reserve units; promoting the commissary benefi t through numerous Guard and Reserve publications; and meeting with Guard and Reserve commanders.

Expanding access includes bringing the benefi t to the troops by holding on-site sales for Guard and Reserve members at installations where there is no commissary. In 2007, on-site sales, called “Bringing the Benefi t to You,” were held at 21 Guard and Reserve locations, allowing Guard and Reserve families to purchase $1.6 million worth of commissary products, at savings of more than 30 percent. DeCA team members also met with

Guard and Reserve leadership to identify locations for on-site sales that will maximize delivery of the benefi t to geographically dispersed members in 2008 and beyond.

While on-site sales provide access to the commissary benefi t, the agency is also actively reworking “Virtual Commissary,” DeCA’s Internet sales outlet, to support Guard and Reserve location sales. Th is Web-based enhancement will allow Guard and Reserve members to select from an assortment of products, pay for those products using a credit or debit card and accept delivery at the military installation where they perform their military duty. Th ese pre-paid Internet sales will allow DeCA to increase support to the Guard and Reserve while reducing the resources needed to hold on-site sales.

Going Greener:Th e agency’s Environmental Management System continually evaluates environmental aspects that impact operations and those that aff ect customers.

Energy-effi cient lighting and refrigeration features included in new and renovated stores have enabled DeCA to reduce energy usage suffi ciently to control overall energy costs as energy prices continue to soar. In fi scal 2007, DeCA adopted a program to reduce the agency’s solid waste and at the same time produce revenue. Called “Trash for Cash,” this program recycles the cardboard and plastic wrap DeCA receives each day with the delivery of product from its suppliers. In 2007, this recycling eff ort netted $3.7 million, which went into the surcharge fund. Th at fi gure is expected to approach $5 million in 2008.

With Americans becoming more environmentally conscious, the agency introduced reusable cloth grocery bags strong enough to hold 30 pounds of groceries. Th ese bags, which cost customers 70 cents each, have proven to be popular, with hundreds of thousands sold by the end of 2007. Th e growing use of the reusable bag by commissary patrons not only reduces the number of plastic and paper bags in landfi lls, it also generates cost avoidance for the paper or plastic bags that otherwise would be used.

Increase Cooperation with Exchanges: DeCA has entered a new era of actively seeking to cooperate with military exchanges and de-confl ict programs whenever possible. A prime example of cooperation that strengthens the entire military resale community occurred during the 2007 holiday season. DeCA and the Army and Air Force Exchange Service helped each other get the word out on specials the other was off ering. An AAFES employee handed out AAFES fl yers in the commissary featuring their aft er-Th anksgiving sales, and a DeCA employee handed out fl yers in AAFES featuring holiday promotional items and pre-Th anksgiving Day operating hours in commissaries. Th is simple bilateral advertising provided great benefi ts for DeCA, AAFES and military customers.

DeCA and the exchanges are also teaming on promotions and parking lot sales. By sharing our promotional calendars and upcoming major sales events, all involved have developed complementary sales programs that benefi t both the military resale system and customers. Th e exchanges also plan to join DeCA at many of its on-site sales planned at Guard and Reserve locations.


conclusion...HE COMMISSARY benefi t remains critical to strengthening and preserving the armed services’ quality

of life and has a positive impact on recruiting, retention and readiness for today’s military.

Th e men and women working for DeCA stand committed to providing the armed services community with this valuable benefi t to supplement military income as an integral part of the military’s overall pay and benefi ts package.

As always, the Defense Commissary Agency remains focused on customers and will continually strive to exceed their expectations while delivering a “taste of home” to service members and their families deployed around the world.

We will continue to deliver a premier commissary benefi t — relevant, responsive and recognized — to the men and women of the armed services community: a global mission serving a global force.

Hbestthh

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DeCAfi nancials...


DEFENSE COMMISSARY AGENCYCONSOLIDATED BALANCE SHEETS

AS OF SEPT. 30(in thousands)

2006 $ 617,791 179

617,970

93,75543,001

349,937 748,033

$ 1,852,696

$ 120,267 40,532

160,799

461,930165,173

29,040 73,885

890,827

$ 26,346990,807

(55,284) 935,523

961,869

$ 1,852,696

Assets Intragovernmental: Fund balance with Treasury (Note 2) Accounts receivable and other Total intragovernmental assets Cash Accounts receivable and other, net Inventory General property, plant, and equipment, net (Note 3) Total assets

Liabilities (Note 4) Intragovernmental: Accounts payable Other liabilities Total intragovernmental liabilities Accounts payable Federal Employees Compensation Act actuarial liability Environmental liabilities Other liabilitiesTotal liabilities

Net position (Note 5) Unexpended appropriations Cumulative results of operations - earmarked fund (Note 9) Cumulative results of operations - other funds Total cumulative results of operationsTotal net position

Total liabilities and net position

2007 $ 618,158

242 618,400

125,04841,664

341,905 774,342

$ 1,901,359

$ 128,426 40,195

168,621

466,135157,870

32,315 79,163

904,104

$ 41,6451,000,569

(44,959) 955,610

997,255

$ 1,901,359

Th e accompanying notes are an integral part of the fi nancial statements.


Fund balances: 2007 2006 Appropriated funds $ 257,974 $ 241,213 Revolving fund 42,838 69,765 Trust fund 317,346 306,813 Total $ 618,158 $ 617,791

NOTE 2 - FUND BALANCE WITH TREASURYFBWT consists of three types of funds — appropriated, revolving and trust. Th e revolving fundinvolves DeCA’s Resale Fund; the trust fund involves the Surcharge Collections Trust Fund; andappropriated funds include commissary operations, military construction, procurement funds,and the Hurricane Katrina Fund.

Th e following table shows the balance for each type of fund as of Sept. 30, 2007, and 2006:

Th e following table shows the status of the fund balances as of Sept. 30, 2007, and 2006:

Status of fund balances: Appropriated Revolving Trust TotalUnobligated balance available $ 12,897 $ - $ - $ 12,897Unobligated balance unavailable 15 - - 15Obligated balance not yet disbursed, net of contract authority 245,062 42,838 317,346 605,246Total as of Sept. 30, 2007 $ 257,974 $ 42,838 $ 317,346 $ 618,158

Status of fund balances: Appropriated Revolving Trust TotalUnobligated balance available $ 6,417 $ - $ - $ 6 ,417Unobligated balance unavailable 15 - $ 13,084 13,099Obligated balance not yet disbursed, net of contract authority 234,781 69,765 293,729 598,275Total as of Sept. 30, 2006 $ 241,213 $ 69,765 $ 306,813 $ 617,791

DEFENSE COMMISSARY AGENCYNOTES TO THE FINANCIAL STATEMENTS

DeDDeDeCAACACA Annual Reepoort 2200771188

Fund balances: 2222220000000000000777777777 22222222200000000000000006666666666 AApprropriated funds $ 257,974 $ 22224444411111,2113 RRRRRReeeevvvvooooolllllllvvvvvvviiiiinnnnnnngggggg ffffuuuuunnnnnnddddd 444442222,,,,88888833333338888 666699,,,,777666665555 TTTTTTrrrrrruuuuuuussssssssttttttt ffffffffuuuuuuuuuunnnnnnddddddd 333333333111111177777777777,,,,3333333333334444444446666666 ,,,, 3333333300000000666666666,888888111113333333333 , TTTTToooottttaaaaaaaallllll $$$$$$ 6666666666111111188888888,,11111115555588888888 $$ , $$$$$$ 6666666666111117777777,,,,,,7777799991111 $$$$ ,,

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NOTE 3 - GENERAL PROPERTY, PLANT AND EQUIPMENTGeneral property, plant and equipment (PP&E) at Sept. 30, 2007, and 2006 is summarizedas follows:

Acquisition AccumulatedPP&E category Value Depreciation NetBuildings, structures, and facilities $ 1,924,266 $ (1,236,828) $ 687,438Soft ware 32,194 (9,252) 22,942Equipment and other assets 176,046 (135,384) 40,662Construction-in-progress 23,300 - 23,300 Total as of Sept. 30, 2007 $ 2,155,806 $ (1,381,464) $ 774,342

Acquisition AccumulatedPP&E category Value Depreciation NetBuildings, structures and facilities $ 1,833,065 $ (1,176,896) $ 656,169Soft ware 10,356 (6,223) 4,133Equipment and other assets 168,228 (145,875) 22,353Construction-in-progress 65,378 - 65,378 Total as of Sept. 30, 2006 $ 2,077,027 $ (1,328,994) $ 748,033


1119999DeDeCAC Annnnnuauauauauauauuallllll ReReReReeReeRepopopopopopopopooortrtrtrtrrtrtrt 2 22 22220000000000000000000007777777

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AAAAccccqqqqqqquuiiiiiiisiittttiiiiiooooooooooooonnnnnn AAAAAAAAAAAAAAAccccccccumuuuullllllaattttttteeeeeeeeeddddddddPPPPPPP&&&&&E categoryg y y VVVVVVVVaaaaaaaalllllllllueeeeeeee Deppprrreccccccccccccciiiiiiiiaaaaaattttttttttiiooonnnnp NNNNNNNNetttBBBBBuildddddddiiiiiinnnnnngggggggs, sstttttrrrrrrruuuuuuuuccccctttttuuuurrrrrrrreeeeeeessssssss,,, aaaaaannnnnnnnndddddddd fffffffaaaaacccccciiiilllllliiiiiittttttiiieeeeessss $$$ 1111111,,,,,,,9999992224,222226666666666666 $ (1,,22366666666,,,,888888888888222222888888888)))) $$$$$$$$ 66666687,443388SSSSSSSSooooooftftftftftftftft wwwwwwwwaaaaaaaaarrrrrrreeeeeee 33333333332222222222,,,,,,1944444444444444 ((99,,2222222225555555555552222222) 22222222,99444222EEEEEEEEEqqqqqqqquuuuuuuuiiiiiiipppppppmmmmmmmmmmeeeeeeennnnnnttttttt aaaaannnndddddddd oooooooottttttthhhhhhheeeerrrrr aaaaassssssssssseeeeeetttttsssss 1111111117777776666,,,,0004444444666666666666 (1333335555555,,,333333333338888844)) 44440000,,,,,6666666666666622222222Construction-in-progggrrrreess 222222333333333,,,3333300000000000000 - 22233333333,,,3333000000, ,,, TTTTTooooootttttttaaaaaaaallllllll aaaaaaaassssss ooooooofffffff SSSSSSSeeeeeeepppppppppttttt.. 33333300000,,,,,, 222220000000000777777 $$$$$$$$ 2,,,15555,888888888000000006666666 $$ ((((((111,,,33333388881,,,,,,444444466664444444))))))))) $ 777777774444,344422$$$$ ,,, , $$ ( ,, ,,,,, )))))))) $ ,

AAAAAAAAAAAAAAcccccccqqqquuuuuuuiiiiiiiissssiiiiiiiiittttttioooonnnnnnn AAAcccummmmmmmmmmmmuuuuuuuuullaaaaatttteeeeeeddddddPPPPPPPPPPPPPPP&&&&&&&&EEEEEE ccaaaaatttttttteeeeeeeeeggggggggooooooooorrrrrrrryyyyyyyyyyyyyyyyy gggg yyyyyy VVVVVVVVaaaaalllllluuuuuuuuuuuuueeeeeee Deprecciiiaaaaaatttttttttiiiionp NNNNNNNNNNNeeeeettttttBBBBBBBBuiiillllllddddddddiiiiiiingggggsss,, ssstttruuucctttuuuuurreeeesssss aaaaannnddddddd ffffaaaaaaccccccciiiiiillllliiiiittttttiiiiieeeeeessssss $$$$$$$$$$ 1111,,,8888833333333333333333,,,,,00000666666666555555555 $$ (1,1777777777777776666666,,,,888888888888888899999999999966666666666))) $$$$$$$$$$$ 666666655556666,,,1111166699999999SSSSSSSSooooooooftftftftftftftftftft wwwwwwwwwwwwaaaaarrrrrrreeeeeee 111100000000,,,3333333555555555666666666 (66,,222222222222222222223))) 4444444444,,,,,,,11111133333333333333EEEEEqqqqquuuuuuiiiiiiiippppppppppppmmmmmmmmmmmeeeeeeennnnnnnnntttttttt aaaaaaannnnnnnddddddddddd oooooooootttttttthhhhhhhhhheeeeeerrrrrrrr aaaaaaaassssssssssssseeeeetttttttttsssssssss 116666688888,,,,,,2222222222222228888 (1455,88888777755)) 22222222222222222222,,,333333333333555555555555553333333333CCCCooonnsstttrruucctttttiiiioooooonnnnn--iiiiiinnnnnnn--pppppppppprrrrrrrrrooooooooogggggggggggrrrrrrrreeeeessssssssssssss 66666666555555555,3333333377777777777888888888 -- 6666666666555555555,333337777888888, , TTTTTTTTTTTTooooottttttaaaaaaaalllllllllll aaaaaaaaaassssss ooooooooooooofffff SSSSSeeeeeeppppttt. 30, 222200000000000000066666666 $$$$$$$$$ 22222,,,000000000077777777777777777777777,,00000000022222222222222227777777 $ (1,3333332222288888888888,999999944444444)))) $$$$$ 7777444444448888888888888,,,,,,000000333333333333$ ,,, , $ ( , , ))) $$$$ ,,,

DDDEEFFEEENSSEE CCCCCCCCCOOOOOOOMMMMMMMMMMMMMMMMMIIIIIIISSSSSSSSSSSSSSSSAAARRRRRRYYYYYYYYYY AAAAAAAAAAAAGGGGGGGGGGGGGEEEEEEEEENNNNNNNNNNCCCCCCCCCYYYYYYYYYYYYYYNNNOOOTTTTEEEEEESSSS TTTTOOOO TTTHHHEEEEEEE FFFFFFFFFFIIIIIIIIIIINNNNNNNNNNNNNNAAAAAAAANNNNNNNNNNNNNNNNCCCCCIIIIIIIAAAAAAAAALLLLLLLLL SSSSSSSSSSTTTTTTTTTTTTAAAAAAAAAATTTTTTTTTTTEEEEEEEEMMMMMMMMMMMMMEEEEEEENNNNTTTTTSSSSSSSS



NOTE 4 -LIABILITIESTh e following table summarizes total liabilities covered and not covered by budgetary resourcesas of Sept. 30, 2007, and 2006: Covered by Not Covered Budgetary by Budgetary Resources Resources TotalIntragovernmental:Accounts payable $ 128,426 $ - $ 128,426Other liabilities $ 2,768 37,427 40,195 Subtotal $ 131,194 37,427 168,621

With the public:Accounts payable $ 466,135 $ - $ 466,135Federal Employees Compensation Act actuarial liability - 157,870 157,870Environmental liabilities - 32,315 32,315Other liabilities 20,215 58,948 79,163Subtotal 486,350 249,133 735,483Total as of Sept. 30, 2007 $ 617,544 $ 286,560 $ 904,104

Covered by Not Covered Budgetary by Budgetary Resources Resources TotalIntragovernmental:Accounts payable $ 120,267 $ - $ 120,267Other liabilities $ 2,796 37,736 40,532Subtotal 123,063 37,736 160,799

With the public:Accounts payable $ 461,930 $ - $ 461,930Federal Employees Compensation Act actuarial liability - 165,173 165,173Environmental liabilities - 29,040 29,040Other liabilities 20,415 53,470 73,885Subtotal 482,345 247,683 730,028Total as of Sept. 30, 2006 $ 605,408 $ 285,419 $ 890,827


DDDDDDDDDDEEEEFFFFFFEEEEEEENNNNNNSSEE CCOOMMMMMIIIISSSSSSSSSSAAAARRRYY AAGGGENCCCCCYYYYNNNNNNNNNOOOOOOOOOOOOTTTTTTEEEEEEESSSSS TTTTTTTOOOOOOOOOO TTTTHHHHHE FFFFIINNNNNAAANNCCCCCIIIIIAAAAALLLL SSSTTAATTEEMMEENNNNNTTS

NNNNNNNNNNNNOOOOOOOOOOOTTTTTTTTTTEEEEEEE 4444444 ------LLLLLLIIAAAAAAAAAAAABBBBBBBBBBBBIIIIIIIIIILLLLLLLLIIITTTIIIIIIEEEEEESSSSSThThThThTh eeee ffffffooollllllllllllooooooooowwwwwwwwwwwiiiiiiinnnnnnngggggggggg tttttttttaaaaaaaaaabbbbbbbbbbblllllllleeeeeeeeeee sssssssssssssssuuuuuuuuuummmmmmmmmaaaarrrrriiiizzzzessssss tttttttoooooooooottttttttaaaaaaaaalllllll lllllllllliiiiiiiaaaaaaaaabbbbbbbbbiiiiiiiilllllliiiiiiiitttttttttttiiiiiiiiieeeeeeeeeessssssss cccccooooooovvvvvvvvvveeeeeeeeerrrrrrrreeeeeeeddddddd aaaaaaaannnnd noooooootttttttt ccovveeeerrrrreeeedddddddd bbbbbbbbyyyyyyy bbbbbbbbbuuuuuddddddddggeeettaaarrrrryyyyyy rrrreeeessssoooouuuuuurrrrccccceeeeeessaas ooooofffff SSSSSept. 33330000000,,,, 2222220000000000000000000000077777777777777,,,,,,,, aaaaaaaaannnnnnnnnnddddddddddddddd 2222222222220000000000000000000000666666666:::

CCCCCCCCCCCoooooooovvvvvvvveeeeeeerrrrrrreeeeeeedddddddddd bbbbbbbyyyyyyyyyy NNNNNNNNoooooottttt CCCCCCoooooovvvvvvveeeeeeerreeeeeedddddd BBBBBBBBBBBBuuuuuuudddddddggggggeeeeetttttttttaaaaaaaaaaarrrrrrrrrrryyyyyyyyyyyygg yyyyyy bbbbbbbyyyyyy BBBBBBuuuudddddgggeeeetttttaaaarrrrrryyyyyyyyy g y

RRRRRRRRReeeeeeeeesssssssssooooooooouuuuuuuuurrrrrrrrcccccccccceeeeeeeeeeessssssssssss RRRResources TotalIInnttrrraaggggggggggggoooovvvveeeernnnnmmmeenntaallll::::ggggggAAAAAAAAAAccooouuuuuuuuuuunnnnnnnnnnnnntttttttttttsssssssss pppppppppppppaaaaaaaayyyyyyyaaaaaabbbbblle $$$$$$$$$$$$$ 1111111112222222222888888888,,44444442222222226666666 $$$$$$$$$ - $$$ 1112288,,4426OOOOOOOOOtttttttttttttheeeeeeerrrrrr lllllllllliiiiiiiaaaaabbbbbbbbbbbbbbbbbiiiiiiiiilllllllllliiiiiiiiittttttttttiiiiiiiieeeesss $$$$$$ 2222222,,,,,77777777766666666688888888 333333777777,,,,44444444222222777 444444000,,1195$$ ,, ,,, ,SSSSSSuuuuuubbbbttoooooooooootttttttttttaaaaaaaaaaaallllllllll $$$$$$$$ 1111111111133333333333111111111,,,111111199999999944444444 3333333377777777777,,,,,44444442222222777777777777 1111116666668888,6666622222211111

WWWWWWWiiiittttthhhhh tttthhhhhhheee ppppublic:pAAAAAccccccccccoouunntttttttss pppaaaayyyyyyyyaaaaaabbbbllleeee $$$$ 44444444466666666666666,,,,1111111111333333355555555 $$$$$$$$$$$$$ ---- $$$$$$$$$$$ 44444444466666666666666666666666,,,11133333333355555555FFeedddddeerraal EEEEEEmmmmmmmpppppppllooyyeeeess CCCCCCCCoooommmmmpppppeennnnnnnsssssssaaaatttttiiiiiiooonnnn AAAAAcccccccctttt aaacccttttttttuuuaarrriiiaaalll llliiiaaabbbiiillliiiiiiiittttyyyyyyy ----- 1111111555555555577777777,88888777777700000000 11111111155555555557777777777777,,,,,,,8888888777777000000EEEEEEnnvvvviirrrrrroooooooonnnnnmmmmmmmmeeeeeeeeeennnnnnnnnnnnttttttttttttaaaaaaaaaaaalllllllllllll llllllllllliiiiiiiaaaaaaaaaabbbbbbbbbbbbiiillllliiiiiiiiiiitttttttttiiiiiiiiiiiiieeeeeeeeeeeeesssssssssss ---- 3333333333332222222,,,,,,33333333111111555555 33333333333322222222222222,,,,,333333333115555OOOOOOOOOOOOttttttthhhhhhhhhhhhheeeeeerrrrrrrrr lllllliiaabbiiiiiiillllllllliiiiiiiiiittttttttiiiiiiiiiiieeeeeeeeeeesssssss 2222222220000000,,,2222221111155555555 55555555555588888888888,,,,9999999944444444488888888 777777777999999999,,,,,,,111111666663,,,, ,,, ,,,SSSSSSSSSSSSSSuuuuuuuuuuuubbbbbbbbbbbtttttttoooooootttttaaaaaaaaall 44444888888888886666666666,,,,,,,3333333555555000000 2222222222222244444444444449999999999,,,11111113333333333333333 7777777333335,483,, ,, ,TTTTTTTTTootttaaaaaallllllll aaaaaasssssss ooofffffff SSSSSSSSSSSeeeeeeepppppppttttttttt..... 3330000000000,,,,, 2222222000000000000077777777777 $$$$$$ 666666666611111177777777777,,555555554444444444444444 $$$$$$$$$$$$$ 2222222222888888888666666666,,,,,5555555555566666666000000 $$$$$$ 904,104$$$ , $$$$$$ ,,, $$$$ ,

CCCCCCCCCCooooooooooovvvvvvvvvvvvvvveeeeeeeerrrrrrrrreeeeeeeeeeddddddddddd bbbbbbbbbbyyyyyyyyyyyyyy NNNNNNNoooooootttttt CCCCCCoooooovvered BBBBBBBBBuuuuuuddddddddddgggggggeeeeeeeeeeettttttttaaaaaaarrryyyygggg yyyy bbbbbyyyyyy BBBBudgetaryyyyy g y

RRRRRRRRReeeeeeesssoouuuuurrrrrcccccceeeesssss Resources TotalIIInnnnntttttrrrrrraaaagggooovvveerrrnnnmmmeeeennnttaaalll:::ggAccccccooouuunnntttss pppaaayyyaaaabbbbblllee $$$$$$ 111122222000,267 $ - $ 120,267OOOtttthhheeerr llliiaaabbbiilliittieeeessssss $$$$ 2,796 37,736 40,532$$$ , , ,SSSSSuuuuubbbbtttoootttaaaallll 123,063 37,736 160,799

WWWWWWWiiiiiitthhhh thhee ppppppppppuuuuuuuubbbbbbbllllllliiiiiccccccc:pppppppAAAAAAAAAcccccccccoooouuunnttsss pppppppppaaaaaaayyyyyyyyyyyaaaaaaaaabbbbbbllllee $ 461,930 $ - $ 461,930FFFFFFFFeeeeeeeeeedddddddddeeeerrraall EEmmmmmppppllllooooyyyyyeeeees Coooommmmmmppppppeeeeeennnnnnsssssaattiiooonnnnn AAAAAAccccccttttt acccccctttttuuuaaarrriiiaaaallllllll lllllllllliiiiiiiiaabiliiitttttyyyyyy - 165,173 165,173EEEEEEEEEEEEnnnnnnnvvvvvviiiiiiiirrrrrronnmmmmmmmmeeeennnnnnttttttaaaaaalllll lllliiiaaaaaabbbbbbiiillliittiieeeesssss - 29,040 29,040OOOOOOOtthhhheeeer lllliiiiiaaaaaaabbbbbbbbbiiiilllliittttttiiiiiieeeeess 20,415 53,470 73,885, , ,Suuuuuubbbbbbbbbtttttttttoooottttaaaaallllll 482,345 247,683 730,028, , ,TTTTToooottttttaaaaaalllll aas ooffff SSSSSSeeeeppppppttttt.. 33330, 2006 $ 605,408 $ 285,419 $ 890,8277$ , $ , $ ,


Other liabilities consist primarily of workers’ compensation, accrued payroll and benefi ts, accrued unfunded annual and other leave, and foreign national separation pay. Th e following table summarizes other liabilities current and non-current as of Sept. 30, 2007, and 2006. Current Non-Current Liabilities Liabilities Total

Other liabilitiesIntragovernmental:Workers’ compensation $ 16,444 $ 20,983 $ 37,427 Employer contributions and payroll taxes payroll 2,768 - 2,768Subtotal 19,212 20,983 40,195

With the public:Accrued funded payroll and benefi ts $ 20,215 - 20,215Foreign national separation pay 16,095 - 16,095Accrued unfunded annual leave 40,283 - 40,283Capital lease liability 2,570 - 2,570Subtotal 79,163 - 79,163Total as of Sept. 30, 2007 $ 98,375 $ 20,983 $ 119,358 Current Non-Current Liabilities Liabilities TotalOther liabilitiesIntragovernmental:Workers’ compensation $ 16,336 $ 21,400 $ 37,736 Employer contributions and payroll taxes payroll 2,796 - 2,796Subtotal 19,132 21,400 40,532

With the public:Accrued funded payroll and benefi ts 20,415 - 20,415Foreign national separation pay 13,722 - 13,722Accrued unfunded annual leave 39,748 - 39,748Subtotal 73,885 - 73,885Total as of Sept. 30, 2006 $ 93,017 $ 21,400 $ 114,417



OOOtttttthhheeeerrrrrrr lliiiiiiiaaaaaaaabbbbbbbbiiiiiiiilllllllliiitttiiiiiieeeeeessssssss ccccccoooooonnnnnnnsssssiiiiiissssst priiiiiiiimmmmmmmaaaaarrrrrrrriiiiiiiilllllllyyyyyy ooooooooooofffffffff wwwwwwwoooooooooorrrrrrrrkkkkkkkkkeeeeeerrsss’’’’ cccccccoooooommmmmmmmmmmpppppppppppeeeeeeeennnnnnssssssaaaaaaaatttttiiiiioooonnnnnnn, acccccrrrrruuuuued ppppaaayyyyyyyyrrrrroooooooollllllllllllllllll aaaaaaaannnnddd bbbbbbbbeeeeeeeeeeennnnnnnnnnnneeeeeeeeefifififififififi tsssss, aacccccrruedd unnfffuundddeddd annuall aannnddd oooootttttthhhhhhheeeeeeeeeeerrrrrr lllllllleeeeeeeeaavvvvvveeeeeee,,,,, annnnnnnnddddddddddd ffffffffffooooooooorrrrrreeeeeiiiiiggggggnnnnnn nnnnnatiiiiooooonnnnaallll ssssssseeeeeeppppppppaaaaarrrrrraaaaaaaaaatttttttttiiiiioooooonnn pppppppppaaaaaaaaayyyyyyyyy... ThThThThThThThThThThTh eeeeeeee fffffffffffoooooooollllllllllllllllllloooooowwwwwiiinnnnnnnnnnnnggggggggggggg ttttttaaaaaabbbbbblllllleeeeee ssssssuuuuuummmmmmmmmmmmmarrrrrriiiiizzzzzeeeeeeesssssss oooooootttttttthhhhhhheeeeerrrrrrr llllllliiiiiaaaaaabbbbbbiiiiillllllllliiiiiiittttttiiiiiiieeeeessssss cccccccuuuuuurrrrrrrrrrrreennnnnnnttttttttt aaaaaaaaaaaaannnnnnnnnnndddddddddd nnnnnnnnnoooooooooooonnnnn-----cccuuuurrrrrrrrrrentt aaassssss oooooooffffffff SSSSeepppppppttt.... 3333000000000000,,, 222222222222000000000000007777777777,,,,,, aaaaaaannnnnnddddddddddd 2220000000066666666..

CCCCCCCCCCuuuuuuuuuuurrrrrrrrrrrrrrrrreeeeeeeeennnnnnnnnnnttttttttttt NNNNNNNNooooooonnnnnnn---CCCCCCCuuuuuuurrrrrrrrrrreeennttt LLLLLLLLLiiiiiiiiiiiiaaaaaaaaabbbbbbbbbbbiiiiiiiiiillllliiitttttiiiiiieeeeeeesssssss LLLLLLLiiiiaaaabbbbiiiiiillllliiiiitttttttiiiiiiieeees Total

OOOOOOOtthheerrr lliiaabbiillllllllliiiiiiiiiittttttttttttiiiiiieeeeeesssssIIIIIInnnnnnttttttrrrrraaaaaggggggoooooovvvvvvveeeeeerrrrrnnnnnmmmmmmmmmmmmeeeeeeeeeennnnnnnnnnnnttttttttttaaaaaaalllll:::::Workkerrsss’’’’ cccccccooooommmmmmmmmmmpppppppppppeeeeennnnnssssssaaaaaattttiiiiiiiooooooonnnnnnn $$$$$$ 11111111116666666666666,,,,,,44444444444444444444444444444444 $$$$$$$$$$$ 2222222222200000000000,,,,,99999999888888883333333333 $$$$$$$$$ 33333333333377777777777777,,,,,4444444444442222222222222777777777 Empppppllllllooooyyyyyeeeeerrrr cccccoooonnnnnnnnntttttttttrrrrrrrriiiiiibbbbbbbuuuuuttttiiiooooooooonnnnnnnnsssssssss aaaaannnnndddddd pppaaaayyyyyrollllllllll tttttaaaaaaxxxxeeees pppppaaaaayyyyyyyyyyyrrrrrrooooolllllllllllllll 222222222,,,,,,777777777776666666666888888888 --- 22222222222,,,,,,,777777666666888888888,, ,,,SSSSuuuuuubbbbbbbbttttooooooottttttaaaaaalllllll 1111111199999999,,222222211111122222222 222222000000,,,9999999888888333333 4400000,,,11111999999555555

WWWWWWWWWWWWWiiiiitttttthhhhhhhh tttttthhhhhhheeeee ppppppppppuuuuuuuuuubbbbbbbbbllllllliiiiiiicccccc:::::AAAAAAccccccrrrrrrruuueeedd ffffffuuuuuunnnnddddddeeedddd pppppppppaaayyyyyyyyrrrroooollllllll aaannnddddd bbbbeeennnnneeeefififififififi tttttssss $$$ 22000,2222111155 - 20,,,215FFFFFFFFooooooorrrreeeeeiiiiiggggnnnnnn nnnnnnnnnaaaaatttttttiiiiiioooooooooonnnnnaaaaalllll ssssssseeeepppppppppaaaarrrrrraaaattttttioooooonnnnnn ppppppppaaaaaaayyyyyy 1111666,000099995555 -- 1116666,,,0000099999555555Accccccrrrrruuuuuueeeeddddd uuuuunnnnnnnnnffffffuuuuuunnnnndddddeddd annnnnnnnnnuuuuuuuuaaaaaaallllllllll lllllllleeeeeeeeeaaaaaaaaaaavvvvvveeeeeee 4400000000000,,,,,2222288333333 - 44000,283Capitallllll llllllleeeeeaaaaaasssseeeeeeee llllliiiiiiaaaaabbbbbbiiiiiiillllllittttttyyyyyy 22222222222,,,,55555555555777777770000000000 ------ 2222,,55777700000000000,,, ,Subtotal 77777777779999999999999999,,,,,,11111111666666663333333333333 --- 77779,,,,,,,11111111166663333333,,, ,,,,,Total as of Sepppttttttt... 3333330000,,,, 2200000000077777777777 $$$$$ 999999988888,,,,33333333377777777755555555 $$$$$ 2222222222220000000000,,99999999999998888888888833333333333 $$$$$$$ 11111111111111111111999999999,,,33333333333333555555555555555888888888888$ ,,,, $ ,,,, $$$$ ,,,,,,

CCCCCCCCCCuuurrrentttt NNNooooon-CCCCuuuurrrrrrrrreeeeennnnttt LLLLLLLLLLLiiiiiiiiiiiiiaaaaaaaaabbbiilliiitttiiiieeeeesssss Liiaaabbbbbbbiiilliiiitttiieess TToooooootttttttal

Other liabilitiesIntragovernmental:Workers’ compensation $$$$ 11111111166666666,,,,3333333333333336666666666 $$$$$$$$$$ 222222222211111111111,,,,444444444000000000000000000000 $$$ 3337,736 Employer contributions and payroll taxessss ppppaaaaayyyyyyrrrrroooooolllllllllll 22222,,,,7777779999999666666 --- 222222222,,7777777777799996666666, ,Subtotal 1111111999999,,,,,,,111333332222222 22222222222211111111111,,,,,44444444444000000000000000000 4444444400000000,,,,,55555553333333222222222

With the public:Accrued funded payroll and benefi ts 2222200000,4444441111155555 -- 22222000000000000,,,,,,,4444444444444444444111111115555555Foreign national separation pay 11111133333,,,,7777772222222222 -- 11333,,,777777222222222222222Accrued unfunded annual leave 39,77777444448888 - 33333333399,,77774444888888, ,,Subtotal 73,8855555 ---- 773333333,,888888888855, ,,Total as of Sept. 30, 2006 $ 93,017 $$$$$ 222222111,,444000000000000 $$$$$$$ 1144,4411111177777$ , $$$ ,, $$$ ,

DDDEEEEFFFEEENNNSSSEEE CCCCCCCCOOOOOOOOOOMMMMMMMMMMMMMMMMMMMMMMMMIIIIIIIIIIIISSSSSSSSSSSSSAAARRRRRRRRRRRRYYYYYYYYYYYYYY AAAAAAAAAAAAGGGGGGGGGGGGGGEEEEEENNNNNNNNNNNNNCCCCCCCCCCYYYYYYYYNNNOOOOOTTTTTEEEEESSS TTTOOOOOOOO TTTTTTTTHHHHHHEEEEEEE FFFFFFFFFFIIIIIIIIINNNNNNNNNNNNNAAAAAANNNNNNNCCCCCCCCCCIIIIIIIIIIIIAAAAAAAAAAAALLLLLLLLLLLL SSSSSSSTTTTTTTTTTTTAAAAAAAAAAATTTTTTTTTTTEEEEEEEEEEMMMMMMMEEEENNNNNNTTTTTTTS

DeCA Annual Report 200722 DeDeCACA Annual Repoportrt 2 2000007722


NOTE 5 - NET POSITIONTh e following table summarizes the net position by fund type as of Sept. 30, 2007, and 2006: General Working CapitalNet position: Fund Fund Total Unexpended appropriations $ 11,622 $ 30,023 $ 41,645Cumulative results of operations - earmarked funds 1,000,569 - 1,000,569Cumulative results of operations - other funds - (44,959) (44,959)Total cumulative results of operations 1,000,569 (44,959) 955,610Total as of Sept. 30, 2007 $ 1,012,191 $ (14,936) $ 997,255

Net position: Fund Fund Total Unexpended appropriations $ 934 $ 25,412 $ 26,346Cumulative results of operations - earmarked funds 990,807 - 990,807Cumulative results of operations - other funds - (55,284) (55,284)Total cumulative results of operations 990,807 (55,284) 935,523Total as of Sept. 30, 2006 $ 991,741 $ (29,872) $ 961,869

23DeCA Annual Report 2007 23DeD CACA A Annnnuaual l ReRepporrt 22000077

NOTE 9 - EARMARKED FUNDTh e following table presents condensed data relating to DeCA’s earmarked fund, the Surcharge Collections Trust Fund, as of and for the year ended Sept. 30, 2007, and 2006:

Balance Sheet 2007 2006 Assets Fund balance with Treasury $ 317,346 $ 306,813 Cash and accounts receivable 7,484 5,071 Property, plant and equipment 752,262 729,155Total assets $ 1,077,092 $ 1,041,039Liabilities Accounts payable $ 44,208 21,192 Environmental liabilities 32,315 29,040Total liabilities 76,523 50,232 Cumulative results of operations $ 1,000,569 990,807 Total liabilities and net position $ 1,077,092 $ 1,041,039

Statement of Net Cost Program costs $ 279,983 $ 261,781 Less: earned revenue (284,620) (318,930) Net income from operations $ (4,637) $ (57,149)


2007 annual report(2) - commissaries€¦ · 2 deca annual report 2007 d eliver a premier...

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