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Appendix I: Status of the Treasury’s and OMB’s Progress in Addressing GAO’s Prior Year Recommendations for Preparing the CFS_part1

Trạng thái của Khuyến nghị Đếm khuyến nghị số 26 Per Kho bạc và OMB mỗi GAO 02-129 trưởng Tài chính chỉ đạo Tổng thư ký Trợ lý tài chính để đảm bảo rằng công bố lưu ý cho trách nhiệm quản lý liên quan đến nguy cơ giả định cho bảo hiểm liên bang và các chương trình đảm bảo đáp ứng | Appendix I Status of Treasury s and OMB s Progress in Addressing GAO s Prior Year Recommendations for Preparing the CFS Count No. Recommendation Status of recommendation Per Treasury and OMB Per GAO 26 02-129 The Secretary of the Treasury should direct the Fiscal Assistant Secretary to ensure that the note disclosure for stewardship responsibilities related to the risk assumed for federal insurance and guarantee programs meets the requirements of SFFAS No. 5 Accounting for This required information was requested from federal agencies for disclosure in the required supplementary information risk assumed section of the fiscal year 2008 CFS. Further discussions with federal agencies will take place in fiscal year 2009 to ensure proper and complete disclosure of this information. Open. Liabilities of the Federal Government paragraph 106 which requires that when financial information pursuant to Financial Accounting Standards Board standards on federal insurance and guarantee programs conducted by government corporations is incorporated in general purpose financial reports of a larger federal reporting entity the entity should report as required supplementary information what amounts and periodic change in those amounts would be reported under the risk assumed approach. GAO-04-866 results of the fiscal year 2003 audit 27 03-6 The Secretary of the Treasury should direct the Fiscal Assistant Secretary to develop a process that will allow full reporting of the changes in cash balance of the U.S. government. Specifically the process should provide for reporting on the change in cash reported on the consolidated balance sheet which should be linked to cash balances reported in federal agencies audited financial statements. In fiscal year 2008 Treasury disclosed the change in cash balances as reported on the Balance Sheet on the Statement of Changes in Cash Balance. Open. Although Treasury took steps to improve the readability of the Statement of Changes in Cash Balance .