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United States General Accounting Office GAO December 1997 Report to Congressional Committees and Subcommittees_part2

Cụ thể, huyện đã không cung cấp bằng chứng cho 3.700.000 $ (36% của 10.300.000 $) trong chi phí vốn chiếm dụng và trách nhiệm liên quan đến vốn điều hành account.14 Vì vậy, các báo cáo tài chính có thể không đáng tin cậy. Vật liệu yếu kém trong kiểm soát nội bộ kết quả trong kiểm soát không hiệu quả (1) tài sản bảo vệ, đặc biệt là biên lai thu nhập tiền mặt | B-278524 work. Specifically the District did not provide evidence for 3.7 million 36 percent of the 10.3 million in capital appropriated expenditures and the related liability to the Capital Operating account.14 Thus the financial statements may be unreliable. Material weaknesses in internal controls resulted in ineffective controls over 1 safeguarding assets specifically revenue cash receipts and or the related accounts receivable from material loss and 2 assuring that there were no material misstatements in amounts reported in the financial statements specifically capital appropriated expenditures the liability to the Capital Operating account and revenue. In addition we identified a material weakness in computer system general controls over 1 physical and logical security 2 segregation of duties and 3 service continuity. We are unable to report on compliance with laws and regulations because the District s lack of adequate documentation which is discussed later in this report limited the scope of our work. Also because of the lack of adequate documentation we are unable to give an opinion on whether the underlying assumptions and methodology used to develop the Fund s 5-year forecasted statements provide a reasonable basis for such statements or whether the statements are presented in conformity with guidelines established by the American Institute of Certified Public Accountants AICPA . The following sections provide additional detail concerning our conclusions and the scope of our efforts. Disclaimer of Opinion on Financial Statements We are unable to give an opinion on the financial statements of the Fund for the 14-month period ended September 30 1996 because the District could not provide detailed supporting documentation for 3.7 million 36 percent of the 10.3 million in capital appropriated expenditures and 24 percent of the related liability to the Capital Operating account. As a result we are unable to determine if the financial statements presentation .