FINANCIAL AUDIT First Audit of the Library of Congress Discloses Significant Problems part4 doc

... its financial operations. This was the first attempt to audit the financial operations of the Library. Because audited opening balances were not available for the Library s statements of operations ... Consolidated Statement of Financial Position Statement of Financial Notes to the Consolidated Statement of Financial Position 39 40 Position of the...

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... 7. One of these criteria requires agencies to obtain doc- umentary evidence of the existence of a binding agreement between the Page 23 GAO/AFMD-91-13 First Audit of the Library of Congress ... when the Library places an order with a vendor to provide services to an agency and the vendor accepts the order. The ordering documents, which are binding on t...

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... Position of the Library of angress for the Fix&l Year Ending September 30,1988 We attempted to audit the following consolidated statement of financial position of the Library of Congress as of ... because of the Library s inability to determine the costs of its reimburs- able programs, we are unable to resolve whether the Library complied P...

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... GAO/AFMD-91-U First Audit of the Library of Congress This is trial version www.adultpdf.com Appendix Iii CauolMatd Stet8ment of Pinancial Poeition of the Library of Congreen for the Fiscal Year ... other library- related services to other federal agencies at the request of the Library of Congress. It also includes other miscellaneous payables. The n...

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... in the process of being paid, without regard to the receipt of the related goods and services. As a result, the Library could not readily Page 14 GAO/AFMD-91-13 Pirst Audit of the Library of ... well as its procedures gov- erning the accounting and reporting of financial management information: Page 9 GAO/AF’MD-91-13 First Audit of the Library of...

Ngày tải lên: 20/06/2014, 06:20

... in the process of being paid, without regard to the receipt of the related goods and services. As a result, the Library could not readily Page 14 GAO/AFMD-91-13 Pirst Audit of the Library of ... records of the property in Page 11 GAO/APMD-91-13 First Audit of the Library of Congress This is trial version www.adultpdf.com Appendix I Report on Int...

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... GAO/AFMD-91-13 First Audit of the Library of Congress This is trial version www.adultpdf.com Appendix JII Conoolidated Statement of Financial Position of the Library of Congress for the FWCJII ... Board, which consists of the Librarian of Congress (who is Chairman and Secretary of the Trust Fund Board), the Chairman of the Joint Committee o...

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... GAO/AFMJ%91-13 First Audit of the Library of Congress This is trial version www.adultpdf.com Appendix IV Comments From the Library of Congress See comment 2. - - Based on the GAO report, the Library ... From the Library of Congress for annual inventoriee and reviews of the financial management eyetem and reporta from the Director, Financia...

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... part of our attempt to audit the financial statements of the Library of Congress as of September 30, 1988, we made a study and evaluation of the system of internal accounting controls to the ... to the Consolidated Statement of Financial Position 39 40 Position of the Library of Congress for the Fiscal Year Ending September 30,1988 Appendix...

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... guidelines that documented these procedures. Officials said that they do not have the resources needed to move quickly toward the goal of audited financial statements. They told us that they have ... under the Economy Act to support federal library and information centers in the procurement of books, Page 20 GAO/AFMD-91-13 First Audit of the Library of Congr...

Ngày tải lên: 20/06/2014, 06:20