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The General Accounting Office Washington, DC 20548 Department of Accounting and Information Management_part1

Kế toán tổng hợp Văn phòng Washington, DC 20548 Phòng Kế toán và quản lý thông tin B-279987 ngày 14 tháng 10 năm 1998 danh dự Robert E. Rubin trưởng Tài chính Thưa ông Bí thư: Như chúng ta và kiểm toán viên khác đã báo cáo trước đây, cơ quan đã có từ lâu vấn đề hòa giải các số dư Quỹ với các tài khoản Kho bạc. | GAO October 1998 United States General Accounting Office__ Report to the Secretary of the Treasury FINANCIAL AUDIT Issues Regarding Reconciliations of Fund Balances With Treasury Accounts GAO AIMD-99-3-This is trial version www.adultpdf.com This is trial version www.adultpdf.com GAO United States General Accounting Office Washington D.C. 20548 Accounting and Information Management Division B-279987 October 14 1998 The Honorable Robert E. Rubin The Secretary of the Treasury Dear Mr. Secretary As we and other auditors have previously reported agencies have had long-standing problems reconciling their Fund Balances with Treasury accounts. In recognition of this problem during our preparation for the audit of the fiscal year 1997 Consolidated Financial Statements of the U.S. Government we issued a letter dated June 24 1997 to alert agency Inspectors General and Chief Financial Officers of our concerns about large unreconciled differences and improper agency adjustments.1 However as indicated in our March 1998 audit report on the fiscal year 1997 consolidated financial statements several major agencies were still not effectively reconciling their records with the Department of the Treasury s records of cash disbursements.2 In our March report we noted that there were billions of dollars in unreconciled differences outstanding as of September 30 1997 and that some agencies had arbitrarily written off large amounts of unresolved differences without adequate support. Thus agency reconciliation problems was one of several material deficiencies included in our March report and contributed to our inability to render an opinion on the U.S. government s fiscal year 1997 consolidated financial statements. Treasury designed various procedures and controls called the reconciliation process aimed primarily at ensuring the reliability of receipt and disbursement data reported by agencies. This monthly reconciliation process similar in concept to individuals reconciling personal .