tailieunhanh - United States General Accounting Office GAO March 2000 Report to the Congress _part3

KẾ TOÁN VĂN PHÒNG BÁO CÁO CHUNG B-285019 đầy đủ bảo vệ tài sản quan trọng nhất định, ghi nhận được khác nhau, và thực hiện theo quy định của pháp luật và các quy định liên quan đến báo cáo tài chính. Ngoài ra, (1) chính phủ là không thể để xác định các mức độ đầy đủ không đúng các khoản thanh toán, ước tính đến hàng tỷ tổng số đô la hàng năm, và do đó không thể phát triển chiến lược hiệu quả để giảm chúng. | 16 GENERAL ACCOUNTING OFFICE REPORT B-285019 adequately safeguard certain significant assets properly record various transactions and comply with selected provisions of laws and regulations related to financial reporting. Additionally 1 the government is unable to determine the full extent of improper payments estimated to total billions of dollars annually and therefore cannot develop effective strategies to reduce them 2 serious long-standing computer security weaknesses expose the government s financial and other sensitive information to inappropriate disclosure destruction modification and fraud and critical operations to disruption and 3 material control weaknesses affect the government s tax collection activities. The executive branch recognizes that because of the extent and severity of the financial management deficiencies addressing them will require concerted improvement efforts across government. With a concerted effort the federal government as a whole can continue to make progress toward achieving accountability and generating reliable financial and management information on a timely basis and in an ongoing manner. Annual financial audits represent an important means to assure continued progress in connection with improving federal financial management. While obtaining unqualified clean audit opinions on federal financial statements is an important objective it is not an end in and of itself. The key is to take steps to continuously improve internal control and underlying financial and management information systems as a means to assure accountability increase the economy improve the efficiency and enhance the effectiveness of government. These systems must generate timely accurate and useful information on an ongoing basis not just as of the end of the fiscal year. Unfortunately for fiscal year 1999 the financial management systems of almost all agencies were again found not to be in substantial compliance with the requirements of the Federal .