Tại sao GAO này có học Trong kết nối với yêu cầu của ông Cao để kiểm toán các báo cáo tài chính hợp nhất của chính phủ Mỹ, GAO kiểm toán danh mục nợ liên bang do Bộ của Kho bạc (Kho bạc) Văn phòng các nợ công (BPD) hàng năm quản lý để xác định xem liệu, trong các khía cạnh trọng yếu | United States Government Accountability Office GAO November 2011 Report to the Secretary of the Treasury FINANCIAL AUDIT Bureau of the Public Debt s Fiscal Years 2011 and 2010 Schedules of Federal Debt . Government Accountability Office GAO YEARS 1921-2011 ACCOUNTABILITY INTEGRITY RELIABILITY GAO-12-164 This is trial version November 2011 FINANCIAL AUDIT Reliability Highlights Highlights of GAO-12-164 a report to the Secretary of the Treasury Why GAO Did This Study In connection with GAO s requirement to audit the consolidated financial statements of the . government GAO audits the Schedules of Federal Debt managed by the Department of the Treasury s Treasury Bureau of the Public Debt BPD annually to determine whether in all material respects 1 the schedules are reliable and 2 BPD maintained effective internal control over financial reporting relevant to the Schedule of Federal Debt. Further GAO tests compliance with selected provisions of laws related to the Schedule of Federal Debt. Federal debt managed by BPD consists of Treasury securities held by the public and by certain federal government accounts referred to as intragovernmental debt holdings. Debt held by the public primarily represents the amount the federal government has borrowed from the public to finance cumulative cash deficits. Intragovernmental debt holdings represent federal debt owed by Treasury to federal government accounts primarily federal trust funds such as Social Security and Medicare that typically have an obligation to invest their excess annual receipts including interest earnings over disbursements in federal securities. What GAO Recommends GAO is not making recommendations in this report but will be reporting separately on matters identified during its audit along with recommendations for strengthening internal controls relevant to the Schedule of Federal Debt. In commenting on a draft of this report BPD s Commissioner concurred with our conclusions. Bureau of
