Financial Audit Guide: Auditing the Statement of Budgetary Resources

reportActive / Technical Report | Accession Number: ADA398152 | Open PDF

Abstract:

Federal financial reporting should assist in fulfilling the governments duty to be publicly accountable for moneys raised from the public and for their expenditure in accordance with applicable laws that establish the budget and other related laws and regulations. As a means to help achieve this objective, beginning with fiscal year 1998, executive agencies subject to the Chief Financial Officers CFO Act of 1990, as expanded by the Government Management Reform Act of 1994, were each required to prepare and submit for audit a Statement of Budgetary Resources SBR in addition to the other required financial statements.

Author(s):
No Author(s) Identified
Author Organization(s):
GENERAL ACCOUNTING OFFICE WASHINGTON DC
Pagination:
0047

Security Markings

DOCUMENT & CONTEXTUAL SUMMARY

Distribution:
Approved For Public Release

RECORD

Collection: TR
Identifying Numbers
Report Number(s):
GAO-02-126G
Monitor Series:
GAO
 Subject Terms
Joint Capability Areas:
JCA_5_Command and Control; JCA_5.6_Monitor; JCA_5.3_Planning; JCA_5.6.4_Assess Guidance; JCA_5.6.3_Assess Achievement of Objectives; JCA_5.6.1_Assess Compliance with Guidance; JCA_5.5_Direct; JCA_5.5.1_Communicate Intent and Guidance; JCA_5.3.3_Develop Strategy; JCA_5.3.4_Develop Courses of Action; JCA_5.3.5_Analyze Courses of Action; JCA_6.4.1_Secure Information Exchange; JCA_6_Net Centric; JCA_6.4_Information Assurance; JCA_1_Force Support; JCA_1.2_Force Preparation; JCA_1.4_Force Support; JCA_1.2.5_Lessons Learned; JCA_1.2.6_Concepts; JCA_1.4.1_Force Health Protection
Modernization Areas:
Fully Networked C3
Communities of Interest:
No COI(s) Identified
Descriptor(s):
*FEDERAL BUDGETS, *AUDITING, FINANCIAL MANAGEMENT, PERSONNEL, FINANCE, ACCOUNTABILITY
Field(s)/Group(s):
Economics and Cost Analysis
Keyword(s):
GAO REPORTS, SBR(STATEMENT OF BUDGETARY RESOURCES)
Report Date:
2001 Dec 01
Creation Date:
2002 Feb 27