tailieunhanh - United States General Accounting Office GAO March 1998 Report to the Congress_part3

Kế toán tổng hợp Văn phòng Washington, DC 20548 Phòng Kế toán và quản lý thông tin B-279169 Chủ tịch Chủ tịch Thượng viện tịch Hạ viện Luật Cán bộ Giám đốc tài chính, như mở rộng của Chính phủ Đạo Luật Cải cách Quản lý, đòi hỏi các thư ký của Kho bạc, phối hợp với Giám đốc của Văn phòng Quản lý và Ngân sách | 14 General Accounting Office Report United States General Accounting Office Washington . 20548 Accounting and Information Management Division B-279169 The President The President of the Senate The Speaker of the House of Representatives The Chief Financial Officers Act as expanded by the Government Management Reform Act requires the Secretary of the Treasury in coordination with the Director of the Office of Management and Budget to annually submit to the President and the Congress audited consolidated financial statements of the . government beginning with those for fiscal year 1997. GAO is required to audit these statements. 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 and effectively and efficiently manage its operations. Major problems included 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 federal civilian employees veterans compensation benefits accounts payable and other liabilities accurately report major portions of the net costs of government operations determine the full extent of improper payments that occur in major programs and that are estimated to involve .