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Author: United States. Department of Defense
Publisher:
ISBN:
Category :
Languages : en
Pages : 125
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Book Description
The Department of Defense (DoD) Fiscal Year (FY) 2007 Agency Financial Report (AFR) provides the President, the Congress, other Federal departments and agencies, and the American public an overview of the Department's financial condition. The AFR is similar to the private sector's annual report to stockholders. The AFR covers the 12-month period ending September 30, 2007 in the following sections: Section 1: Management's Discussion and Analysis is a high-level summary of the Department's financial information for FY 2007. It describes the Department's mission and organizational structure; includes financial highlights and a statement of limitations on the financial statements; and provides management assurances over internal control. Section 2: Financial Information includes a message from the Chief Financial Officer, the DoD Inspector General Auditor's Report and opinion, and the Department's principal financial statements and notes, required supplementary stewardship information and required supplementary information. Section 3: Other Accompanying Information includes the Inspector General's Summary of Management and Performance Challenges and Management's Responses, Summary of the Financial Statement Audit and Management Assurances, and Improper Payment Information Act Reporting Details. Appendix includes a glossary and a list of internet links for more detailed information about topics discussed in this report.
Author: United States. Department of Defense
Publisher:
ISBN:
Category :
Languages : en
Pages : 125
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Book Description
The Department of Defense (DoD) Fiscal Year (FY) 2007 Agency Financial Report (AFR) provides the President, the Congress, other Federal departments and agencies, and the American public an overview of the Department's financial condition. The AFR is similar to the private sector's annual report to stockholders. The AFR covers the 12-month period ending September 30, 2007 in the following sections: Section 1: Management's Discussion and Analysis is a high-level summary of the Department's financial information for FY 2007. It describes the Department's mission and organizational structure; includes financial highlights and a statement of limitations on the financial statements; and provides management assurances over internal control. Section 2: Financial Information includes a message from the Chief Financial Officer, the DoD Inspector General Auditor's Report and opinion, and the Department's principal financial statements and notes, required supplementary stewardship information and required supplementary information. Section 3: Other Accompanying Information includes the Inspector General's Summary of Management and Performance Challenges and Management's Responses, Summary of the Financial Statement Audit and Management Assurances, and Improper Payment Information Act Reporting Details. Appendix includes a glossary and a list of internet links for more detailed information about topics discussed in this report.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 125
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Book Description
The Department of Defense (DoD) Fiscal Year (FY) 2007 Agency Financial Report (AFR) provides the President, the Congress, other Federal departments and agencies, and the American public an overview of the Department's financial condition. The AFR is similar to the private sector's annual report to stockholders. The AFR covers the 12-month period ending September 30, 2007 in the following sections: Section 1: Management's Discussion and Analysis is a high-level summary of the Department's financial information for FY 2007. It describes the Department's mission and organizational structure; includes financial highlights and a statement of limitations on the financial statements; and provides management assurances over internal control. Section 2: Financial Information includes a message from the Chief Financial Officer, the DoD Inspector General Auditor's Report and opinion, and the Department's principal financial statements and notes, required supplementary stewardship information and required supplementary information. Section 3: Other Accompanying Information includes the Inspector General's Summary of Management and Performance Challenges and Management's Responses, Summary of the Financial Statement Audit and Management Assurances, and Improper Payment Information Act Reporting Details. Appendix includes a glossary and a list of internet links for more detailed information about topics discussed in this report.
Author:
Publisher: DIANE Publishing
ISBN: 1428973877
Category :
Languages : en
Pages : 30
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Book Description
Recent audits of the fiscal year 1998 financial statements for DOD and the individual military services, performed by the DOD Inspector General (IG) and the service audit agencies, and our report on the U.S. government's financial statements have highlighted many critical DOD financial management problems. These problems not only hamper the department's ability to produce timely and accurate financial management information, but also significantly impair efforts to improve the economy and efficiency of its operations. Key areas of concern relate to ineffective asset control and accountability, which affects DOD's visibility over weapons systems and inventory, and unreliable cost and budget information, which affects DOD's ability to effectively measure performance, reduce costs, and maintain adequate funds control.
Author:
Publisher: DIANE Publishing
ISBN: 1428970916
Category :
Languages : en
Pages : 34
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Book Description
As an integral part of an effective budget execution system, an agency is responsible for determining and maintaining its available fund balance. Treasury also has information about activity in the agency's accounts, and Treasury's and the agency's records must be periodically reconciled to determine the actual amount of funds available. This is analogous to reconciling one's personal checking account with the monthly bank statement. DOD weaknesses in accounting for its funds include (1) the inability to reconcile its balances to Treasury's, (2) frequent adjustments of recorded payments from one appropriation to another appropriation account, including to canceled appropriations, (3) problem disbursements-disbursements that are not properly matched to specific obligations recorded in the department's records, and (4) obligated balances that are incorrect or unsupported. As a result of these weaknesses, auditors have been unable to verify DOD's Fund Balance With Treasury and its major components -obligate and unobligated balances. This means that DOD does not know with certainty the amount of funding that is available. This information is essential for DOD and the Congress to be able to determine the status of funds and if unobligated balances are available that could be used to reduce current funding requirements or that could be reprogrammed to meet other critical program needs.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 23
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Book Description
Office of Management and Budget Bulletin No. 01-09, "Form and Content of Agency Financial Statements," September 25, 2001, provides guidance for preparing agency financial statements. Federal agencies must be able to map* U.S. Government Standard General Ledger information to the financial statements. The U.S. Government Standard General Ledger, released annually in the Department of Treasury Financial Manual, provides technical guidance to standardize Federal agency reporting. The U.S. Government Standard General Ledger is composed of five major sections including a chart of accounts, account descriptions, accounting transactions, account attributes, and report crosswalks. The Defense Finance and Accounting Service provides accounting support for the preparation and issue of DoD financial statements and reports. The DDRS-AFS application standardizes the DoD reporting process and produces the annual and quarterly financial reports based on general ledger account codes and standard attributes. The DDRS-AFS Report Map details the U.S. Government Standard General Ledger account codes and respective attributes that make up the reportable items on the financial statements. The FY 2004 DoD Agency-Wide Financial Statements reported total assets of $1.2 trillion, total liabilities of $1.7 trillion, net cost of operations of $0.6 trillion, and budgetary resources of $1.0 trillion.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 23
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Book Description
This financial related audit was performed in response to the Chief Financial Officers Act of 1990, as amended, which requires DoD and other Government agencies to produce complete, reliable, timely, and consistent financial information. The "Other Defense Organizations-General Funds" is one reporting entity included in the Department of Defense agency-wide financial statements. The entity represents a consolidation of financial information from various Defense organizations and funds that use the Treasury Index 97 symbol, also referred to as Department 97. (See Appendix B for a list of Other Defense Organizations-General Funds.) During FY 2001, the Other Defense Organizations received $64.3 billion of budget authority. This report addresses, in summary form, the major deficiencies that continue to undermine the reliability of the reporting process.
Author: Omb
Publisher:
ISBN: 9781077077607
Category :
Languages : en
Pages : 534
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Book Description
The June 2019 OMB Circular No. A-11 provides guidance on preparing the FY 2021 Budget and instructions on budget execution. Released in June 2019, it's printed in two volumes. This is Volume I. Your budget submission to OMB should build on the President's commitment to advance the vision of a Federal Government that spends taxpayer dollars more efficiently and effectively and to provide necessary services in support of key National priorities while reducing deficits. OMB looks forward to working closely with you in the coming months to develop a budget request that supports the President's vision. Most of the changes in this update are technical revisions and clarifications, and the policy requirements are largely unchanged. The summary of changes to the Circular highlights the changes made since last year. This Circular supersedes all previous versions. VOLUME I Part 1-General Information Part 2-Preparation and Submission of Budget Estimates Part 3-Selected Actions Following Transmittal of The Budget Part 4-Instructions on Budget Execution VOLUME II Part 5-Federal Credit Part 6-The Federal Performance Framework for Improving Program and Service Delivery Part7-Appendices Why buy a book you can download for free? We print the paperback book so you don't have to. First you gotta find a good clean (legible) copy and make sure it's the latest version (not always easy). Some documents found on the web are missing some pages or the image quality is so poor, they are difficult to read. If you find a good copy, you could print it using a network printer you share with 100 other people (typically its either out of paper or toner). If it's just a 10-page document, no problem, but if it's 250-pages, you will need to punch 3 holes in all those pages and put it in a 3-ring binder. Takes at least an hour. It's much more cost-effective to just order the bound paperback from Amazon.com This book includes original commentary which is copyright material. Note that government documents are in the public domain. We print these paperbacks as a service so you don't have to. The books are compact, tightly-bound paperback, full-size (8 1/2 by 11 inches), with large text and glossy covers. 4th Watch Publishing Co. is a HUBZONE SDVOSB. https: //usgovpub.com
Author: United States. Federal Accounting Standards Advisory Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 96
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Book Description
Author: The Law The Law Library
Publisher: Createspace Independent Publishing Platform
ISBN: 9781722122447
Category :
Languages : en
Pages : 36
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Book Description
Civil Monetary Penalty Adjustments for Inflation (US Department of Homeland Security Regulation) (DHS) (2018 Edition) The Law Library presents the complete text of the Civil Monetary Penalty Adjustments for Inflation (US Department of Homeland Security Regulation) (DHS) (2018 Edition). Updated as of May 29, 2018 This rule amends Department of Homeland Security (DHS or Department) regulations to adjust DHS and component civil monetary penalties for inflation. DHS calculated the adjusted penalties according to the statutory formula in the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015, which was signed into law on November 2, 2015. The adjusted penalties will be effective for civil penalties assessed after August 1, 2016 whose associated violations occurred after November 2, 2015. This book contains: - The complete text of the Civil Monetary Penalty Adjustments for Inflation (US Department of Homeland Security Regulation) (DHS) (2018 Edition) - A table of contents with the page number of each section
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 48
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Book Description
This report is the fourth in a series of audit reports related to the FY 1999 DoD Agency-wide financial statements. The first report discusses the internal controls and compliance with laws and regulations for DoD. The second report discusses the reporting of performance goal information in the DoD financial statements. The third report discusses journal voucher entries made to accounting data used to prepare the DoD financial statements. This report discusses the annual process of accounting and disclosing of intragovernmental transactions on the DoD Agency-wide financial statements. Office of Management and Budget (OMB) Bulletin No. 97-01, "Form and Content of Agency Financial Statements," October 16, 1996, as amended January 7, 2000, requires the balance sheet and Statement of Net Cost to be prepared on a consolidated basis. When statements are prepared on a consolidated basis, intra-agency transactions must be eliminated to remove the double accounting effect. Intragovernmental transactions with other Federal agencies are to be reported as required supplemental information as part of the agency's financial statements. The required supplemental information is used to prepare the Federal consolidating statements. Reporting entities are encouraged to reconcile intragovernmental amounts with their trading partners.
