tailieunhanh - United States General Accounting Office GAO March 1995 Report to the Congress_part1

GAO Kế toán tổng hợp Văn phòng Washington, DC 20548 Kiểm soát viên của Hoa Kỳ B-259540 8 tháng ba, năm 1995 các Tổng thống của Thượng viện và loa của Hạ viện Báo cáo này trình bày ý kiến của chúng tôi trên các báo cáo tài chính của Quỹ Độc thân-tuyển dụng các lợi ích hưu trí bảo lãnh Tổng công ty của và Quỹ Multiemployer cho các năm tài chính kết thúc ngày 30 tháng 9 , 1994 và 1993, và đánh giá kiểm soát nội bộ và phù hợp với pháp luật và các quy định của chúng. | United States General Accounting Office GAO March 1995 GAO AIMD-95-83 Report to the Congress FINANCIAL AUDIT Pension Benefit Guaranty Corporation s 1994 and 1993 Financial Statements This is trial ven This is trial version GAO United States General Accounting Office Washington . 20548 Comptroller General of the United States B-259540 March 8 1995 To the President of the Senate and the Speaker of the House of Representatives This report presents our opinion on the financial statements of the Pension Benefit Guaranty Corporation s Single-Employer Fund and Multiemployer Fund for the fiscal years ended September 30 1994 and 1993 and our evaluation of internal controls and compliance with laws and regulations. We conducted our audit pursuant to the provisions of 31 . 9105 as amended and in accordance with generally accepted government auditing standards. Our opinion on the Funds financial statements is unqualified. During fiscal year 1994 the Corporation continued making progress in improving its internal controls however material internal control weaknesses continue to affect both funds. This report also discusses our continuing concerns about the long-term viability of the Single-Employer Fund and weaknesses in employee benefit plan audits and reports. We are sending copies of this report to the Chairmen and Ranking Minority Members of the Senate Committee on Governmental Affairs the House Committee on Government Reform and Oversight and the Subcommittee on Oversight House Committee on Ways and Means. We are also sending copies to the Secretaries of Labor the Treasury and Commerce in their capacities as Chairman and members of the Board of Directors of the Pension Benefit Guaranty Corporation the Corporation s Executive Director the Director of the Office of Management and Budget and other interested parties. This report was prepared under the direction of Robert w. Gramling Director of Corporate Financial Audits Accounting .

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