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Trên cơ sở các cuộc phỏng vấn của chúng tôi với kiểm toán viên cơ quan và xem xét lại các nghiên cứu của Kho bạc, chúng tôi ghi nhận rằng nhiều cơ quan bày tỏ sự hài lòng với quá trình hòa giải và trợ giúp Kho bạc. | B-279987 OMB has been tasked by the President to monitor agencies actions to correct the problems identified in audits of agencies fiscal year 1997 financial statements. As part of this effort OMB has received agency plans and is assessing the adequacy of the plans to correct agency problems. Some Agencies Noted Problems With Treasury s Reconciliation Processes and Assistance Treasury s Reports and Automated Reporting System On the basis of our interviews with agency auditors and review of Treasury s study we noted that many agencies expressed satisfaction with Treasury s reconciliation processes and assistance. However other agencies cited that Treasury s reports lacked sufficient details on issued checks and on transactions recorded in the BCA. In addition agencies expressed problems with Treasury s GOALS reporting system. Further agencies mentioned a lack of adequate Treasury assistance in the areas of 1 written guidance on detailed reconciliation procedures 2 availability of knowledgeable personnel to help with reconciliation problems and 3 training. According to Treasury it has already taken certain steps to improve its reconciliation processes and assistance to the agencies. We noted on the basis of our interviews and review of Treasury s study the following concerns related to Treasury reports and automated systems. One major agency that made over 15 percent of the total fiscal year 1997 disbursements had problems reconciling the previously mentioned 4.4 billion in differences between its records and Treasury records of checks issued. Agency officials stated that the Treasury Check Issued Detail report did not provide enough information for this agency to research and resolve the differences. For example the report does not identify whether differences are due to discrepancies between what the agency reported on its monthly Statements of Accountability Standard Form 1218 1219 for disbursements and 1 computer tape amounts of the checks issued Standard Form .
