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Author: Publisher: ISBN: Category : Languages : en Pages : 23
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
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 : 0
Book Description
This audit is in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994. The Chief Financial Officers Act requires the Inspector General, DoD, to audit the financial statements of DoD organizations in accordance with generally accepted Government auditing standards. This is the third in a series of reports related to the FY 2000 DoD Agency-Wide Financial Statements. The first report discusses the adequacy of internal controls and compliance with laws and regulations for the financial statements. The second report discusses the Financial Management Improvement Plan. The Audited Financial Statements module of the Defense Departmental Reporting System incorporates the financial statement compilation process into a single system, which allows financial statements to be shared throughout the Department of Defense community. Data from the accounting systems are transmitted to the Audited Financial Statement module of the Defense Departmental Reporting System by importing Excel trial balance spreadsheets. After the transmission, if a duly authorized official has identified any errors through analysis, reasonableness checks, or quality control procedures, a correcting journal voucher must be prepared. After all of the journal vouchers are recorded, the financial statements are produced.
Author: Omb Publisher: Independently Published ISBN: 9781077439269 Category : Languages : en Pages : 122
Book Description
This Circular provides guidance for Executive Branch entities required to submit audited financial statements, interim financial statements, and Performance and Accountability Reports (PARs) or Agency Financial Reports (AFRs) under the Chief Financial Officers Act of 1990, as amended (CFO Act), the Government Management Reform Act of 1994 (GMRA), and the Accountability of Tax Dollars Act of 2002 (ATDA). This Circular also provides general guidance to Government corporations required to submit Annual Management Reports (AMRs) under the Government Corporations Control Act. 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. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Financial Management, the Budget, and International Security Publisher: ISBN: Category : History Languages : en Pages : 312
Author: Publisher: ISBN: Category : Languages : en Pages : 52
Book Description
This report is the fifth and final in a series of audit reports related to the FY 2000 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 assessment of the FY 2000 Financial Management Improvement Plan. The third report discusses the Audited Financial Statement module of the Defense Departmental Reporting System. The fourth report discusses compilation issues related to the preparation of the FY 2000 DoD Agency-Wide Financial Statements. This report discusses the accuracy and reliability of financial data compiled by the DoD field accounting sites. Public Law 101-576, the "Chief Financial Officers Act of 1990," November 15, 1990, as amended by Public Law 103-356, the "Federal Financial Management Act of 1994," October 13, 1994, requires DoD to prepare annual audited financial statements. Defense Finance and Accounting Service central accounting sites maintain department-level accounting records and prepare financial statements from general ledger trial balances and other financial data submitted by field accounting sites and DoD entities. Field accounting sites were formerly known as Operating Locations, accounting offices at the Defense Finance and Accounting Service Centers, or Finance and Accounting Offices. The DoD Agency-Wide financial statements for FY 2000 reported total net cost-of-operations of $347.5 billion, assets of $616.7 billion, liabilities of $1,002.8 billion, and budgetary resources of $656.1 billion.
Author: Publisher: ISBN: Category : Languages : en Pages : 35
Book Description
This report is the fourth in a series of audit reports relating to the audit of the FY 2000 DoD Agency-Wide Financial Statements. The first report discussed the internal controls and compliance with laws and regulations for DoD. The second report discussed issues regarding efforts for improving financial management systems in the 1999 and 2000 Financial Management Improvement Plans. The third report discussed improvements to the Audited Financial Statements Module of the Defense Departmental Reporting System. We performed this audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires that DoD provide audited financial statements to the Office of Management and Budget. The FY 2000 DoD Agency-Wide Financial Statements were compiled from the financial statements of the DoD reporting entities: the Army, Navy, and Air Force General Funds; the Army, Navy, and Air Force Working Capital Funds; the Military Retirement Fund; the U.S. Army Corps of Engineers, Civil Works Program; and financial data for the Other Defense Organizations-General Funds and Working Capital Funds. In FY 2000, the DoD Components reported total assets of $616.7 billion, total liabilities of $ 1.0 trillion, total net costs of operations of $347.5 billion, and total budgetary resources of $656.1 billion.
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Author: Omb
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Author: United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Financial Management, the Budget, and International Security
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Author: International Accounting Standards Committee
Author: United States. Federal Accounting Standards Advisory Board