Ngày 23 tháng 6 năm 2005 Tina danh dự W. Jonas trưởng Tài chính Bộ Quốc phòng danh dự Joseph E. Schmitz Tổng Thanh tra Bộ Quốc phòng Tiêu đề: Kiểm toán tài chính: Bộ Quốc phòng năm tài chính 2004 Quản lý Đại diện Thư trên báo cáo tài chính của nó | Accountability Integrity Reliability United States Government Accountability Office Washington . 20548 June 23 2005 The Honorable Tina w. Jonas Chief Financial Officer Department of Defense The Honorable Joseph E. Schmitz Inspector General Department of Defense Subject Financial Audit The Department of Defense s Fiscal Year 2004 Management Representation Letter on Its Financial Statements As you know the Secretary of the Treasury in coordination with the Director of the Office of Management and Budget 0MB is required to annually prepare and submit audited financial statements of the . government to the President and the Congress. We are required to audit these consolidated financial statements CFS and report on the results of our In connection with fulfilling our requirement to audit the fiscal year 2004 CFS we evaluated the Department of the Treasury s Treasury financial reporting procedures and related internal control over the process for compiling the CFS including the management representation letter provided US by Treasury and 0MB. Written representation letters from management required by . generally accepted government auditing standards ordinarily confirm oral representations given to the auditor indicate and document the continuing appropriateness of those representations and reduce the possibility of a misunderstanding between management and the auditor. In our report which is included in the fiscal year 2004 Financial Report of the United States Government2 we reported a limitation on the scope of our work due to identified concerns with the adequacy of certain federal agencies management representations on which Treasury and 0MB lrThe Government Management Reform Act of 1994 has required such reporting covering the executive branch of government beginning with financial statements prepared for fiscal year 1997. 31 . 331 e . The federal government has elected to include certain financial information on the legislative and judicial .
