tailieunhanh - United States General Accounting Office GAO March 2000 Report to the Congress _part4

B-285019 Trong năm tài chính 1999, chính phủ yêu cầu các cơ quan hòa giải các tài khoản nhất định intragovernmental. Một số các tài khoản này, chẳng hạn như những người liên quan đến lợi ích của nhân viên, không có thể được hòa giải. | GENERAL ACCOUNTING OFFICE REPORT 27 B-285019 In fiscal year 1999 the government required agencies to reconcile certain intragovernmental accounts. Some of these accounts such as those related to employee benefits could not be reconciled. Also in fiscal year 1999 the government gathered for the first time the detail of certain intragovernmental accounts by trading partner agency. Using this information we estimated that the amounts reported for agency trading partners for these specific intragovernmental accounts were out-ofbalance by more than 350 billion. With trading partner information the government can begin to analyze the nature of these intragovernmental account differences and develop effective solutions. Solutions will also be required for significant differences reported in other intragovernmental accounts primarily related to appropriations. The government stated that it plans to require agencies to reconcile additional intragovernmental accounts in fiscal year 2000 and has formed task forces to recommend solutions to this longstanding problem. Unreconciled transactions also may arise because the government does not have effective controls over reconciling net position. The net position reported in the financial statements is derived by subtracting liabilities from assets rather than through balanced accounting entries. Also certain adjustments and eliminations do not balance. Such control weaknesses combined with unbalanced transactions and the significant volume of transactions and number of reporting entities result in misstatements in the financial statements hinder the ability of the government to identify misstatements that may exist and may contribute to the amount of reported unreconciled transactions. Financial Statement Compilation. The federal government cannot ensure that the information in the financial statements of the . government is properly and consistently compiled. To prepare the federal government s financial statements about 70 .