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[번역2012-03호]2011회계연도 미국정부 재무제표에 대한 미국 감사원 의회 증언문
저자 :
국가회계기준센터
발간월 :
2012-11-01
조회수 :
988

2011회계연도 미국정부 재무제표에 대한 미국 감사원 의회 증언문

 

 

GAO 발견사항 ······································································································ 1


하원 소위원회 위원장, 소수당 선임위원 및 여러 위원들께 ······························ 3


2010, 2011회계연도 미국정부 연결재무제표 감사결과 ······································· 4


발생주의 연결재무제표에 대한 의견거절을 야기한 장애요소의 제거 ··············· 7
 국방부의 재무관리 개선 ············································································································· 7
 정부내 사업과 잔액에 대한 조정 ····························································································· 11
 연결재무제표의 작성 ················································································································ 13
 국토안보부의 재무관리 개선 ···································································································· 14
 사회보험보고서 및 사회보험금액변동보고서에 대한 의견거절 ·············································· 14


최근 경기침체와 안정화 노력이 연방정부의 재정상태에 미치는 영향 ··········· 17


장기 재정과제 ····································································································· 18


맺음말 ················································································································· 19


부록 I : CFO법 대상기관의 2011회계연도 감사결과와 주요 감사기관 ············· 21

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