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United States General Accounting Office GAO March 1998 Report to the Congress_part4

Trong năm qua, chúng tôi đã cấp hơn 20 báo cáo phác thảo tiến hành các hành động trong một phạm vi rộng các hoạt động liên bang để giải quyết thách thức này và cung cấp nhiều kiến nghị để cải thiện bổ sung cần thiết. Hơn nữa, Tổng thống gần đây đã tạo ra một Hội đồng năm 2000 về việc chuyển | 24 General Accounting Office Report B-279169 In the past year we have issued over 20 reports outlining actions underway in a wide range of federal activities to address this challenge and providing numerous recommendations for additional improvements needed. Moreover the President recently created a Council on Year 2000 Conversion led by an Assistant to the President to oversee federal agencies Year 2000 efforts speak for the United States in national and international forums and coordinate with governments at all levels as well as with the private sector. While some progress has occurred a great deal of additional effort is required to prevent serious disruptions in government operations and in financial transactions and reporting. 7 We will continue to monitor this situation and make needed recommendations. FINANCIAL STATEMENT AND BUDGET DECISIONS ADDING THE LONG-TERM PERSPECTIVE When the government is able to produce them reliable consolidated financial statements will be a valuable tool for analyzing the government s financial condition. They will also help inform budget deliberations by providing additional information beyond that provided in the budget on the long-term cost implications for a wide range of government programs. The largely cash-based budget and the financial statements offer different perspectives which when combined can provide a fuller view of the costs of agency programs and of the government s commitments. A view of the long-term sustainability of fiscal policies can also be helpful to decisionmakers considering the government s financial position and making decisions about resource allocation. Such a picture requires projections of spending and revenues into the future. In this context the sovereign power to tax and the implied commitments of social insurance programs such as Social Security and Medicare must be considered in addition to those items that are quantified in the financial statements. For example if the combined Social .