tailieunhanh - Appendix I: Status of Treasury’s and OMB’s Progress in Addressing GAO’s Prior Year Recommendations for Preparing the CFS_part2

Tình trạng của đề nghị Đếm 51 Khuyến nghị 07-5 số giám đốc của OMB nên trực tiếp điều khiển của Văn phòng quản lý tài chính liên bang của OMB, phối hợp với Bộ trưởng Trợ lý tài chính của Kho bạc, để phát triển các quy trình và thủ tục chính thức để xác định và giải quyết bất kỳ sự khác biệt vật liệu trong phân phối bù trừ vào tiền nhận được bao gồm trong tính toán kinh phí thực thông tin của các cơ quan liên bang . | Appendix I Status of Treasury s and OMB s Progress in Addressing GAO s Prior Year Recommendations for Preparing the CFS Count Status of recommendation No. Recommendation Per Treasury and OMB Per GAO 51 07-5 The Director of OMB should OMB is currently updating its Open. direct the Controller of OMB s policies and procedures for Office of Federal Financial identifying and resolving material Management in coordination differences in distributed with Treasury s Fiscal offsetting receipt amounts. In Assistant Secretary to addition OMB worked with develop formal processes and agencies on this issue procedures for identifying and throughout fiscal year 2008 and resolving any material made significant progress. differences in distributed offsetting receipt amounts included in the net outlay calculation of federal agencies Statement of Budgetary Resources and the amounts included in the computation of the budget deficit in the CFS. 52 07-6 The Secretary of the Treasury should direct the Fiscal Assistant Secretary to establish effective internal control to ensure the spreadsheets used to compile the CFS are protected from inadvertent change. Treasury revised its internal control policies and procedures to ensure that the spreadsheets were protected from inadvertent change. Closed. 53 07-7 The Secretary of the Treasury should direct the Fiscal Assistant Secretary to establish effective internal control to ensure the spreadsheets used to compile the CFS are documented to facilitate detection and tracking of changes to key formulas and data. Treasury revised its internal control policies and procedures to ensure that the spreadsheets were documented to address these concerns. Closed. 54 07-8 The Secretary of the Treasury should direct the Fiscal Assistant Secretary to ensure that columns within key spreadsheets used to compile the CFS are labeled and properly aligned to reflect the data contained within. Treasury revised its internal control policies and procedures to ensure .