The Fiscal Year 1998 Audit of the Corporation for National Service: Hearing Before the Subcommittee on Oversight and Investigations of the Committee on Education and the Workforce, House of Representatives, One Hundred Sixth Congress, First Session, Hearing Held in Washington, DC, May 5, 1999, 4. sējumsU.S. Government Printing Office, 1999 - 113 lappuses |
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1998 financial statements accepted accounting principles accounting system Action Plan adjustments AmeriCorps amounts audit procedures audit report auditors Balance with Treasury Chairman Hoekstra Chief Financial Officer Community Service Notes compliance CONGRES CONGRESS THE LIBRARY contingency plan control environment control over financial Corporation for National Corporation's financial statements correct Dollars in Thousands earned education awards employees ensure Federal financial audit financial management financial management system financial position financial reporting Financial Statements September financial system fiscal year 1998 Ford Fund Balance HARRIS WOFFORD implementation improve included Inspector internal control issued Jordan laws and regulations LIBRARY OF CONGRESS million Molnar Momentum National and Community National Service Trust Notes to Financial Oversight and Investigations performed PETER HOEKSTRA problems RARY reimbursable agreements reportable conditions RESS revenue Roemer Senator Wofford service award liability Single Audit Statement of Financial Statements September 30 TIM ROEMER unqualified opinion
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71. lappuse - ... and that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles.
71. lappuse - A material weakness is a condition in which the design or operation of one or more of the internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of...
71. lappuse - ... in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting.
71. lappuse - American Institute of Certified Public Accountants, reportable conditions are matters coming to our attention relating to significant deficiencies in the design or operation of the internal control that, in our judgment, could adversely affect the agency's ability to record, process, summarize, and report financial data consistent with the assertions by management in the financial statements.
81. lappuse - Accordingly, we do not express such an opinion. The results of our tests of compliance with the laws and regulations described in the preceding paragraph...
70. lappuse - Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis...
2. lappuse - Under rule 12(b) of the Committee rules, any oral opening statements at Hearings are limited to the Chairman and the Ranking Minority Member. This will allow us to hear from our witnesses sooner, and help Members keep on their schedules. Therefore, if other Members have statements, they can be included in the Hearing record. Without objection, all Members' statements will be inserted in the Hearing record.
71. lappuse - Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate.
81. lappuse - The management of FCA is responsible for complying with laws and regulations applicable to the agency. As part of obtaining reasonable assurance about whether the agency's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws and regulations, noncompliance with which could have a direct and material effect on the determination of financial statement amounts, and certain other laws and regulations specified in OMB Bulletin No.
71. lappuse - ... may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions.