TAILIEUCHUNG - Examination oft Army’ Financial s Statements for Fiscal Year 1991_part1

Kỳ Statee Kế toán tổng hợp OfTice Washington, DC 20648 Kiểm soát viên của Hoa Kỳ B-249197 ngày 07 Tháng Tám 1992 Chủ tịch Thượng viện và peaker § của Hạ viện Căn cứ các cán bộ trưởng tài chính Đạo luật năm 1990 (Luật công 101 ~ 676), Quân đội là cần thiết để lập báo cáo tài chính agencywide fmcal năm 1991and 1992and đã được kiểm toán. | GAO United States General Accounting Office Report to the Congress August 1992 FINANCIAL AUDIT Examination of the Army s Financial Statements for Fiscal Year 1991 GAO AFMD-92-83 This is trial version This is trial version GAO United States General Accounting Office Washington . 20548 Comptroller General of the United States B-249197 August 7 1992 To the President of the Senate and the Speaker of the House of Representatives Pursuant to the Chief Financial Officers Act of 1990 Public Law 101-576 the Army is required to prepare agencywide financial statements for fiscal years 1991 and 1992 and have them audited. The purpose of this report is to present the results of our audit of the Army s Principal Statements for fiscal year 1991. The report delivered to the Army on July 2 1992 provides our opinion which includes our reports on internal controls and compliance with laws and regulations. We were unable to express an overall opinion on the Principal Statements primarily for two reasons. First with respect to the report on financial position there are material uncertainties regarding the reasonableness of amounts reported for most of the Army s assets. Second the accounting systems inadequacies and failure to adhere to Department of Defense and Army policies made an audit of the consolidated reports of operations cash flows and reconciliation impractical. Problems such as the lack of an integrated general ledger system and weak internal controls prevented US from assessing the reliability of these reports for the year ended September 30 1991. Therefore we caution users that the Principal Statements may not be reliable. In addition to weak internal controls which limit the Army s ability to prepare reliable financial statements and other reports our audit found that the internal controls cannot be relied upon to safeguard the Army s assets or ensure material compliance with budget authority and various laws and regulations. Our .

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