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United States Report to the Congress FINANCIAL AUDIT Examination of Customs’Fiscal Year _part1

Kế toán tổng hợp Offlce Washington, DE. 20648 Kiểm soát viên của Hoa Kỳ B-252376 30,1993 Chủ tịch Thượng viện và loa của Hạ viện báo cáo này trình bày các kết quả của những nỗ lực của chúng tôi để kiểm toán báo cáo tài chính chủ yếu của Dịch vụ Hải quan Hoa Kỳ cho năm tài chính 1992. | GAO United States General Accounting Office Washington D.c. 20548 Comptroller General of the United States B-252376 June 30 1993 To the President of the Senate and the Speaker of the House of Representatives This report presents the results of our efforts to audit the Principal Financial Statements of the U.S. Customs Service for fiscal year 1992. As part of this effort we evaluated Customs internal controls and its compliance with laws and regulations related to the financial statements. Pursuant to the Chief Financial Officers Act of 1990 Public Law 101-576 Customs was required to prepare agencywide financial statements for fiscal year 1992 and have them audited. As authorized by the act we attempted to perform an audit of these statements. We were unable to express an opinion on the reliability of the fiscal year 1992 Principal Financial Statements of Customs because of the lack of reliable financial information inadequate financial systems and processes and its ineffective internal control structure. In addition we found that Customs internal controls did not effectively safeguard assets provide a reasonable basis for determining material compliance with relevant laws and regulations and assure that there were no material misstatements in the Principal Financial Statements. However we were unable to test all significant controls due to limited supporting information. Further we found no instances of material noncompliance with laws and regulations during fiscal year 1992. We are sending copies of this report to the Commissioner of Customs the Secretary of the Treasury the Director of the Office of Management and Budget the Chairmen and Ranking Minority Members of the Senate Committee on Governmental Affairs the Senate Committee on Finance the House Committee on Government Operations the House Committee on Ways and Means the Subcommittee on Commerce Consumer and This is trial version Customs 1992 Financial Statements .