tailieunhanh - United States General Accounting Office GAO March 1999 Report to the Secretary of the Treasury_part2

Chúng tôi đánh giá sự khẳng định của ban quản lý về hiệu quả của kiểm soát nội bộ của nó được thiết kế để đảm bảo hợp lý với các mục tiêu sau: • Độ bền của báo cáo tài chính - giao dịch được ghi lại, xử lý, và tóm tắt để cho phép chuẩn bị chương trình của nợ liên bang cho năm tài chính kết thúc ngày 30 tháng chín năm 1998, phù hợp với chuẩn mực kế toán liên bang và tài sản được bảo mật. | B-279642 related increases and decreases for the fiscal years ended September 30 1998 and 1997. The basis of accounting described in note 1 is a comprehensive basis of accounting other than generally accepted accounting principles. Opinion on Management s Assertion About the Effectiveness of Internal Control We evaluated management s assertion about the effectiveness of its internal control designed to provide reasonable assurance that the following objectives are met Reliability of 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 1998 in accordance with federal accounting standards and assets are safeguarded as reflected in note 5 of the Schedules of Federal Debt against loss from unauthorized acquisition use or disposition and Compliance with applicable laws and regulations - transactions on the Schedule of Federal Debt for the fiscal year ended September 30 1998 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 Schedules of Federal Debt and any other laws regulations and governmentwide policies identified by the Office of Management and Budget OMB in Bulletin No. 98-08 Audit Requirements for Federal Financial Statements Appendix C. Management of BPD fairly stated that internal control in place on September 30 1998 provided reasonable assurance that misstatements losses or noncompliance material in relation to the Schedule of Federal Debt for the fiscal year ended September 30 1998 would be prevented or detected on a timely basis. Management made this assertion based upon criteria established under the Federal Managers Financial Integrity Act of 1982 and OMB Circular No. A-123 Management Accountability and Control. We found matters involving computer controls that we do not consider to be reportable We will .