tailieunhanh - United States General Accounting Office GAO March 2000 Report to the Congress _part1

Kiểm soát viên Tổng của Hoa Kỳ Hoa Kỳ Kế toán tổng hợp Văn phòng Washington, DC 20548 B-285074 ngày 31 tháng Ba, năm 2000 Chủ tịch Thượng viện tịch Hạ viện đại diện thực hiện các cải cách quan trọng xây dựng pháp luật vẫn đang được tiến hành để thúc đẩy trách nhiệm lớn hơn trong quản lý tài chính của chính phủ quốc gia của chúng tôi. | GAO United States General Accounting Office Report to the Congress March 2000 FINANCIAL AUDIT 1999 Financial Report of the United States Government GAO AIMD-00-131 GAO __ Accountability Integrity .Reliability This is trial version i United States General Accounting Office Washington DC 20548 Comptroller General of the United States B-285074 March 31 2000 The President of the Senate The Speaker of the House of Representatives Implementation of important legislative reforms remains underway to promote greater accountability in managing the finances of our national government. These reforms include requirements for annual audited financial statements for 24 major departments and agencies as well as preparation of the financial statements of the . government which GAO is required to audit. Our report is included in the accompanying Treasury publication Fiscal Year 1999 Financial Report of the United States Government Financial Report . This letter highlights our In summary certain significant financial systems weaknesses problems with fundamental recordkeeping and financial reporting incomplete documentation and weak internal control including computer controls continue to prevent the government from accurately reporting a significant portion of its assets liabilities and costs. Some of these deficiencies primarily relate to specific major agencies others such as intragovernmental transactions affect the entire government. These deficiencies affect the reliability of the accompanying financial statements and much of the related information in the Financial Report as well as the underlying financial information. They also affect the government s ability to accurately measure the full cost and financial performance of certain programs and effectively manage related operations. Major problems included the federal government s inability to properly account for and report 1 material amounts of property equipment materials and supplies and 2