About This ReportCertiﬁcate of Excellence in Accountability Reporting
The U.S. Securities and Exchange Commission’s (SEC) ﬁscal year (FY) 2013 Agency Financial Report (AFR) provides ﬁnancial and high-level performance results that enable the President, Congress and the public to assess the SEC’s accomplishments and understand its ﬁnancial picture. This report satisﬁes the reporting requirements contained in the following laws and regulations:• Accountability of Tax Dollars Act of 2002• Chief Financial Officers Act of 1990, as amended by the Reports Consolidation Act of 2000 • Dodd-Frank Wall Street Reform and Consumer Protection Act Section 922 Whistleblower Protection, and Section 963 Annual Financial Controls Audit• Federal Financial Management Improvement Act of 1996• Federal Managers Financial Integrity Act of 1982• Government Management Reform Act of 1994• GPRA Modernization Act of 2010• Improper Payments Information Act of 2002, as amended by IPERA and IPERIA • Ofﬁce of Management and Budget Circular A-123,
Management’s Responsibility for Internal Controls
• Ofﬁce of Management and Budget Circular A-136,
Financial Reporting Requirements
• Recovery Auditing Act, Section 831, Defense Authorization Act, for 2002
For the second year in a row, the SEC is producing an AFR, with a primary focus on ﬁnancial results, and an
Annual Performance Report (APR), which focuses on strategic goals and performance results, in lieu of a combined
Performance and Accountability Report. The FY 2013 APR will be included in the SEC FY 2015 Congressional Budget Justiﬁcation in February 2014. Additionally, SEC will publish a Summary of Performance and Financial Information (SPFI), also to be released in February 2014. This AFR and prior year SEC AFRs are electronically available at
For the seventh year in a row, the SEC received a Certiﬁcate of Excellence in Accountability Reporting from the Association of Government Accountants. The award is presented to Federal Government agencies whose annual reports achieve the highest standards demonstrating accountability and communicating results.
CERTIFICATE OF EXCELLENCE IN ACCOUNTABILITY REPORTING
Presented to theIn recognition of your outstanding
eorts in preparing the Agency Financial
Report and Summary of Performanceand Financial Information for the
fscal year ended
September 30, 2012.
ispresented byAGAtofederalgovernmentagencieswhoseAgency FinancialReportsachievethehigheststandardsdemonstrating accountabilityandcommunicatingresults.
U.S. Securitiesand ExchangeCommission
Relmond P. Van Daniker, DBA, CPAExecutive Director, AGA Robert F. Dacey, CGFM, CPAChair, Certiﬁcate of Excellence in Accountability Reporting Board