tailieunhanh - United States General Accounting Office GAO February 2002 Report to the Secretary of the Treasury _part2

Tổng quan về nợ của liên bang được sự quản lý của Cục nợ công của BPD có chứa thông tin, một số trong đó là không trực tiếp liên quan đến Danh mục nợ liên bang. Chúng tôi không bày tỏ ý kiến về thông tin này. Tuy nhiên, chúng tôi so sánh thông tin này cho phù hợp với tiến độ và thảo luận các phương pháp đo lường và trình bày với các quan chức BPD. Dựa trên công việc này hạn chế, chúng tôi thấy không có sự mâu thuẫn vật chất với lịch trình | Consistency of Other Information BPD s Overview on Federal Debt Managed by the Bureau of the Public Debt contains information some of which is not directly related to the Schedules of Federal Debt. We do not express an opinion on this information. However we compared this information for consistency with the schedules and discussed the methods of measurement and presentation with BPD officials. Based on this limited work we found no material inconsistencies with the schedules. Objectives Scope and Methodology Management is responsible for the following preparing the Schedules of Federal Debt in conformity with . generally accepted accounting principles establishing maintaining and assessing internal control to provide reasonable assurance that the broad control objectives of the Federal Managers Financial Integrity Act are met and complying with applicable laws and regulations. We are responsible for obtaining reasonable assurance about whether 1 the Schedules of Federal Debt are presented fairly in all material respects in conformity with . generally accepted accounting principles and 2 management maintained effective related internal control as of September 30 2001 the objectives of which are the following. Financial reporting Transactions are properly recorded processed and summarized to permit the preparation of the Schedule of Federal Debt for the fiscal year ended September 30 2001 in conformity with . generally accepted accounting principles. Compliance with laws and regulations Transactions related to the Schedule of Federal Debt for the fiscal year ended September 30 2001 are executed in accordance with laws governing the use of budget authority and with other laws and regulations that could have a direct and material effect on the Schedule of Federal Debt and any other laws regulations and governmentwide policies identified by OMB audit guidance. We are also responsible for testing compliance with selected provisions of laws and regulations that