Kho bạc được cung cấp một mức độ đảm bảo rằng nó là biên dịch CFS với thông tin tài chính được kiểm toán. Tất cả các tổ chức liên bang khác góp phần thông tin tài chính của CFS được phân loại bởi Kho bạc là "nonverifying cơ quan". Hơn 100 nonverifying các cơ quan liên bang và các đơn vị gửi dữ liệu cho năm tài chính 2008. | reasonable assurance about whether the financial statements are 1 free of material misstatements 2 in conformity with accounting principles generally accepted in the United States and 3 presented pursuant to the requirements of the TFM. Because the Closing Package process requires verifying agencies to verify and validate the information in the special purpose financial statements with their audited information and receive an audit opinion Treasury is provided a level of assurance that it is compiling the CFS with audited financial information. All other federal entities that contribute financial information to the CFS are classified by Treasury as nonverifying agencies. Over 100 nonverifying federal agencies and entities submitted data for fiscal year 2008. Currently these entities are only required to submit adjusted trial balance data to Treasury instead of an audited Closing Package. Because of a lack of criteria for determining an entity s significance to the CFS it is unclear whether any of these nonverifying agencies should be classified as verifying agencies. One of Treasury s and OMB s goals for preparing the CFS is to link the agencies audited financial statements to the CFS. To accomplish this goal Treasury needs an appropriate level of assurance that it compiles the CFS using audited Closing Packages from the federal entities contributing the most significant amounts of financial information. However without establishing the criteria for identifying federal entities as significant to the CFS and establishing related policies and procedures to assess on an annual basis which entities meet such criteria Treasury and OMB cannot obtain this level of assurance. Recommendations for Executive Action We recommend that the Secretary of the Treasury direct the Fiscal Assistant Secretary in coordination with the Controller of OMB to 1 establish and document criteria to be used in identifying federal entities as significant to the CFS for purposes of obtaining .
