... 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...
... 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...
... 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...
... 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
This is trial version
www.adultpdf.com
Appendix ... we recommend that the Librarian of Congress take the following
actions.
. Designate a chief financial officer to act as the focal point for the...
... 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...
... 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...
... 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...
...
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...
... 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...
... we recommend that the Librarian of Congress take the following
actions.
. Designate a chief financial officer to act as the focal point for the
Library s accounting and financial management ... 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 Cong...