comptroller general of the United States Washington, D C 20648 part2 pptx
comptroller general of the United States Washington, D.C. 20648 _part2 pptx
... earned revenues. The Statement of Net Cost reflects the cost incurred to carry out the national priorities identified by the President and the Congress and how the net cost was financed. The ... revenues and expenses correcting fmancial management de- will be misstated by the amount of ficiencies that impede compliance “Audits of agency with Federal accounting standards financial statements ... versionwww.adultpdf.com GENERAL ACCOUNTING OFFICE REPORTS I ,7 ,. ,;;. B-282041 Our report was prepared under the direction of Gene L. Dodaro, Assis- tant Comptroller General, and Robert F. Dacey,...
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comptroller general of the United States Washington, D.C. 20648 _part1 doc
... versionwww.adultpdf.comThis is trial versionwww.adultpdf.com Comptroller General of the United States Washington, D. C. 20648 B-282041 March 31,1999 The President ,of the Senate The Speaker of the ... standards generally are based on the accrual basis of accounting, which differs from the cash basis of accounting used in the reporting of budget results. The principal differences between these,two ... supported the Federal Accounting Standards Advisory Board in creating the accounting standards that form the basis for the fmancial statements included in this financial report. These accounting...
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United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States _part1 docx
... versionwww.adultpdf.comGAO United States General Accounting Office Washington, D. C. 20648 Comptroller General of the United States B-l 14831 To the Board of Directors Federal Deposit Insurance Corporation ... versionwww.adultpdf.comPwe 2 GAOIAFMD-92-78 Bank Ineurence Fund This is trial versionwww.adultpdf.comGA!0 United States General Accounting Office Washington, D. C. 20548 Comptroller General of the ... audited the accompanying statements of financial position of the Bank Insurance F’und as of December 31,199l and 1990, and the related statements of income and fund balance and statements of...
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United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States _part2 pot
... were, in fact, recorded in LAMIS. Of these 45 files, 3 (7 percent) had not been recorded at the time of our audit. FDIC's Office of the Inspector General conducted an audit of LAMIS ... resolution could result in the need for increased funding. Future events in the thrift industry could also significantly affect the adequacy of the funding provided. Under the FDIC Improvement Act, ... conducted at four FDIC consolidated receivership offices, found that high error rates in LAMIS files compromised the accuracy of management and a financial information generated by the...
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United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States _part3 potx
... the FDIC direct the heads of the Division of Accounting and Corporate Services and Division of Liquidation to l conduct, on a quarterly basis, an analysis of collection experience as a compensating ... each Fund under the FDIC’s management are allocated on the basis of the relative degree to which the expenses were Incurred by the Funds. DepreclaUon. The Washlngton offlce bulldings and the ... and accretlons are computed on a daily basls from the date of acquisltlon to the date of maturii. Interest Is calculated on a dally basis and recorded monthly using the constant yield method....
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United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States _part4 doc
... Februuy 21, lW2, Ddlar Dry Dock was dedared Insolvent by the state chanerlng authorlty and wbaequntfy dosed and the FDIC was appolnted receiver. The FDIC appmved the sate of the failed h#tktJlkm ... Shield of the Natlonal Capkal Area, with hospital coverage and a major medical wrap- around. The dental care Is underwritten by Connecticut General Insurance Company. The FDIC makes the same contrtbutbns ... FDIC Board of Directors approved an Increase in the assessment rate to 0.230 percent (23 cents per $100 of domestlc deposits) for the second semiannual period of 1991 and thereafter. The FDI...
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United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States_part1 potx
... 31,1993. We conducted our audits pursuant to the provisions of section 17 (d) of the Federal Deposit Insurance Act., as amended (12 U.S .C. 1827 (d) ), and in accordance with generally accepted government ... government auditing standards. We are sending copies of this report to the Acting Chairman of the Board of Directors of the Federal Deposit Insurance Corporation; the Chairman of the Board of Governors ... in accordance with generally accepted accounting principles, and (3) transactions of BIF, SAIF, and FRF were executed in accordance with significant provisions of selected laws and regulations....
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United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States_part2 potx
... should be deposited the same day. However, the servicer does not reconcile checks received each day to checks processed and deposited, nor does the servicer promptly process all checks received ... Adopted uniform procedures for processing and reconciling cash receipts at its consolidated receivership offices. Because FDIC is in the process of merging certain consolidated receivership offices ... sales, certain account officers discounted appraised values of these assets, some used 100 percent of the appraised value, and others used FDIC'S minimum acceptable price assigned to the...
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United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States_part3 pot
... recommend that the Acting Chairman of the Federal Deposit Insurance Corporation direct FDIC’S division and office heads to enforce the revised policies and procedures in FDIC’S Time and Attendance ... Services and Division of Finance to verify and document the accuracy and completeness of the balances and activity reported to FLHC by contracted asset servicers back to the servicers’ detail ... in the internal controls of one contracted servicer, we recommend that the Acting Chairman of the Federal Deposit Insurance Corporation direct the heads of the Division of Depositor and Asset...
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United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States_part4 doc
... subject to uncertainties because of changing economic conditions. These factors could reduce the claimants’ actual recoveries upon the sale of these assets from the level of recoveries currently ... represents the difference between amounts advanced and the expected repayment, based upon the estimated cash recoveries from the management and disposition of the assets of the assisted or failed bank, ... and in accordance with individual contract terms, the two parties share in credit losses and certain qualifying expenses. These arrangements typic-ally direct that the receiver pay to the acquirer...
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