£172.99

Financial Audits: IRS, Federal Debt and Troubled Asset Relief Program (Financial Institutions and Services)

Accounting

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Description

Chapter 1 - In accordance with the authority conferred by the Chief Financial Officers Act of 1990, GAO annually audits IRS's financial statements to determine whether (1) the financial statements are fairly presented and (2) IRS management maintained effective internal control over financial reporting. GAO also tests IRS's compliance with selected provisions of applicable laws, regulations, contracts, and grant agreements. Chapter 2 - GAO audits the consolidated financial statements of the U.S. government. Because of the significance of the federal debt to the government-wide financial statements, GAO audits Fiscal Service's Schedules of Federal Debt annually to determine whether, in all material respects, (1) the schedules are fairly presented and (2) Fiscal Service management maintained effective internal control over financial reporting relevant to the Schedule of Federal Debt. Further, GAO tests compliance with selected provisions of applicable laws, regulations, contracts, and grant agreements related to the Schedule of Federal Debt. The Office of Management and Budget (OMB) Circular A-136 provides agencies with the guidance for reporting financial and performance information to Congress, the President, and the American people on an annual basis. In lieu of the consolidated Performance and Accountability Report (PAR), the U.S. Department of the Treasury's (Treasury) Office of Financial Stability (OFS) has chosen to prepare a series of separate reports to provide the fiscal year 2019 financial and performance information for the Troubled Asset Relief Program (TARP) as discussed in chapter 3.

Product Specifications

Format: hardcover
ASIN: 1536173703
Category: Books > Subjects > Business, Finance & Law > Accounting
Domain: Amazon UK
Release Date: 18 March 2020
Listed Since: 03 January 2020

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Financial Audits: IRS, Federal Debt and Troubled Asset Relief Program (Financial Institutions and Services)

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