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United States Government Accountability Office GAO March 2011 Report to Congressional Committees_part3

Thảo luận và phân tích của ban quản lý Ủy ban tiếp tục nhận được "ý kiến sạch" từ kiểm toán hàng năm do Văn phòng Trách nhiệm Chính phủ, không có điểm yếu của vật liệu ghi nhận. Ủy ban tiếp tục báo cáo rằng chính sách nội bộ và kiểm soát của thủ tục cung cấp đảm bảo hợp lý rằng nó phù hợp với quy định của 31 USC 3512 (c), (d) - Đạo luật Liêm quản lý tài chính liên bang (FMFIA). | Management s Discussion and Analysis The Commission continues to receive clean opinions from its annual audit by the Government Accountability Office with no material weaknesses noted. The Commission continues to report that its internal control policies and procedures provide reasonable assurance that it complies with the provisions of 31 U.S.C. 3512 c d - Federal Managers Financial Integrity Act FMFIA . Financial Statements and Limitations Since fiscal year 1997 the Commission has been required to produce financial statements and the Comptroller General of the United States has been required to independently audit these statements. The Commission earned unqualified opinions each year on its financial statements from the Government Accountability Office. The financial statements have been prepared to report the financial position and results of operations of the Commission pursuant to the requirements of 31 U.S.C. 3515 b . While the statements have been prepared from the books and records of the Commission in accordance with generally accepted accounting principles for federal entities and the formats prescribed by the Office of Management and Budget the statements are in addition to the financial reports used to monitor and control budgetary resources which are prepared from the same books and records. The statements are for a component of the U.S. Government a sovereign entity. Management Integrity Systems Controls Legal Compliance The Commission is cognizant of the importance of and need for management accountability and responsibility as the basis for quality and timeliness of program performance mission accomplishment productivity cost-effectiveness and compliance with applicable laws. It has taken management actions to ensure that the annual evaluation of these controls is performed in a conscientious and thorough manner according to Office of Management and Budget regulations and guidelines and in compliance with 31 U.S.C. 3512 c d commonly known as FMFIA.