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United States General Accounting Office GAO March 1998 Report to the Congress_part1

B-279169 ngày 31 tháng 3 1998 Chủ tịch Thượng viện Người phát ngôn của Hạ viện Đại diện lần đầu tiên trong lịch sử của quốc gia, chính phủ liên bang đã chuẩn bị báo cáo tài chính hợp nhất đã phải chịu sự kiểm toán độc lập. | GAO United States General Accounting Office Report to the Congress March 1998 FINANCIAL AUDIT 1997 Consolidated Financial Statements of the United States Government GAO AIMD-98-127 This is trial version www.adultpdf.com This is trial version www.adultpdf.com Comptroller General of the United States Washington D.c. 20548 B-279169 March 31 1998 The President of the Senate The Speaker of the House of Representatives For the first time in the nation s history the federal government has prepared consolidated financial statements that have been subjected to an independent audit. In accordance with the Chief Financial Officers Act consolidated financial statements for fiscal year 1997 were prepared by the Department of the Treasury and audited by GAO. Our report is included in Treasury s publication of the statements. This letter highlights our conclusions. In summary significant financial systems weaknesses problems with fundamental recordkeeping incomplete documentation and weak internal controls including computer controls prevent the government from accurately reporting a large portion of its assets liabilities and costs. These deficiencies affect the reliability of the consolidated financial statements and much of the underlying financial information. They also affect the government s ability to accurately measure the full cost and financial performance of programs effectively and efficiently manage its operations and ensure compliance with laws and regulations. Major problems include the federal government s inability to -- properly account for and report billions of dollars of property equipment materials and supplies -- properly estimate the cost of most federal credit programs and the related loans receivable and loan guarantee liabilities -- estimate and report material amounts of environmental and disposal liabilities and related costs -- determine the proper amount of various reported liabilities including postretirement health benefits for military and .