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United States Government Accountability Office GAO November 2011 Report to Congressional Committees _part2

Hơn nữa, chi phí cuối cùng của TARP sẽ thay đổi khi OFS tiếp tục phải chịu các chi phí liên quan Chương trình Nhà ở Kho bạc của nó. 5 Khi thảo luận lưu ý 1 báo cáo tài chính, trong khi OFS của báo cáo tài chính cho TARP phản ánh hoạt động của các OFS thực hiện TARP | Further TARP s ultimate cost will change as OFS continues to incur costs relating its Treasury Housing Programs.5 As discussed in note 1 to the financial statements while OFS s financial statements for TARP reflect activity of OFS in implementing TARP including providing resources to various entities to help stabilize the financial markets the statements do not include the assets liabilities or results of operations of these entities in which OFS has a significant equity interest. According to OFS officials OFS s investments were not made to engage in the business activities of the respective entities and OFS has determined that none of these entities meet the criteria for a federal entity. Opinion on Internal Control Although certain internal controls could be improved OFS maintained in all material respects effective internal control over financial reporting as of September 30 2011 that provided reasonable assurance that misstatements losses or noncompliance material in relation to the financial statements would be prevented or detected and corrected on a timely basis. Our opinion on internal control is based on criteria established under 31 U.S.C. 3512 c d commonly known as the Federal Managers Financial Integrity Act FMFIA . During fiscal year 2011 OFS addressed several of the internal control issues related to the significant deficiency6 we reported for fiscal year 2010 concerning its accounting and financial reporting processes. 5The Dodd-Frank Wall Street Reform and Consumer Protection Act Pub. L. No. 111-203 title XIII 1302 124 Stat. 1376 2133 July 21 2010 1 limited Treasury s authority to purchase or guarantee troubled assets to a maximum of 475 billion 2 changed this limit to a cap on all purchases and guarantees made without regard to subsequent sale repayment or cancellation of assets or guarantees and 3 prohibited Treasury under EESA from incurring any obligations for a program or initiative unless the program or initiative had already been initiated .