tailieunhanh - United States General Accounting Office GAO March 1999 _part2

kiểm soát cần thiết để đạt được các mục tiêu nêu trong ý kiến của chúng tôi khẳng định về hiệu quả của kiểm soát nội bộ quản lý. Do hạn chế vốn có trong kiểm soát nội bộ, các sai sót trọng yếu, tổn thất, hoặc không tuân thủ vẫn có thể xảy ra và không bị phát hiện. | B-279642 controls necessary to achieve the objectives outlined in our opinion on management s assertion about the effectiveness of internal control. Because of inherent limitations in internal control misstatements losses or noncompliance may nevertheless occur and not be detected. We also caution that projecting our evaluation to future periods is subject to the risk that controls may become inadequate because of changes in conditions or that the degree of compliance with controls may deteriorate. We did not test compliance with all laws and regulations applicable to BPD. We limited our tests of compliance to those required by OMB Bulletin No. 98-08 and which we deemed applicable to the Schedule of Federal Debt for the fiscal year ended September 30 1998. We caution that noncompliance may occur and not be detected by these tests and that such testing may not be sufficient for other purposes. We did our work in accordance with generally accepted government auditing standards and applicable OMB guidance. Agency Comments We requested comments on a draft of this report from BPD. On February 18 1999 the Commissioner of BPD provided us with written comments which are presented in appendix I. BPD concurred with our audit report s conclusions. David M. Walker Comptroller General of the United States January 29 1999 This .is trial version IMD-99-70 Schedules of Federal Debt This 12is trial version IMD-99-70 Schedules of Federal Debt Schedules and Notes Schedules of Federal Debt Schedules of Federal Debt Managed by the Bureau of the Public Debt For the Fiscal Years Ended September 30 1998 and 1997 Dollars in Millions Federal Debt Held by the Public Held by Federal Entities Principal Note 2 Accrued Interest Payable Net Unamortized Discounts Principal Note 3 Accrued Interest Payable Net Unamortized Premiums Balance as of September 30 1996 3 778 759 45 574 72 871 1 431 051 27 317 13 194 Increases Borrowings from the Public Net Increase in .