tailieunhanh - United States General Accounting Office GAO March 1996 Report to Department of Defense Officials_part2

vật chất Ngoài ra, DFAS thừa nhận trong bản Tuyên Bố FMFIA 1994 của Bảo đảm rằng hệ thống kế toán liên quan đến Hải quân đã không cung cấp đầy đủ Kiểm soát sổ cái chung. Kết quả là, DOD Tổng Thanh tra không thể kiểm toán hợp nhất DOD DBOF báo cáo tài chính do có sự thiếu hụt đáng kể trong các hệ thống kế toán và không có khả năng của Hải quân để nộp báo cáo kịp thời và chính xác cho kiểm toán của DBOF của nó có sáng kiến đang được. | B-258746 materially Also DFAS acknowledged in its 1994 FMFIA Statement of Assurance that its Navy-related accounting systems did not provide adequate general ledger control. As a result the DOD Inspector General was unable to audit DOD s consolidated DBOF financial statements citing significant deficiencies in accounting systems and the inability of Navy to submit timely and accurate statements for audit of its DBOF DOD has initiatives underway that could help address the fundamental weaknesses we found that impede effective financial management and reporting for the Navy. Specifically the June 1995 DFAS Business Plan includes actions intended to achieve the finance and accounting improvement goals laid out in Secretary Perry s blueprint for financial management reform. For example the DFAS Business Plan includes 5 actions to address DOD s problem disbursements 19 actions to improve compliance with the Anti-Deficiency Act and 6 actions to improve the systems supporting DOD s DBOF operations. Financial Reports Are Grossly Inaccurate For fiscal year 1994 the Navy s consolidated financial reports showed 506 billion in assets 7 billion in liabilities and 87 billion in operating expenses. However each of these amounts was substantially misstated. Overall we identified at least 225 billion of errors in the Navy s fiscal year 1994 consolidated financial reports. As a result these reports were unreliable and misleading and thus of no use to the Congress and to DOD and Navy managers. Furthermore the reports were in part prepared from budgetary data that also contained questionable and abnormal balances such as negative unliquidated obligations. The Navy s financial reports were submitted to the Treasury. The Treasury used data from the reports to prepare consolidated financial reports for the federal government. Therefore the significant errors and problems we identified in the Navy s financial reports also affect the reliability of the overall .