Checks Issued Differences for Deactivated Disbursing Stations

摘要

This is the sixth in a series of audits on the Fund Balance With Treasury account (an asset account) performed in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, and the Federal Financial Management Improvement Act of 1996. This report discusses the reconciliation of differences reported by the Department of the Treasury for checks issued by deactivated disbursing stations. The FY 2000 DOD Agency-Wide Financial Statements reported total assets of $616.7 billion, including $177.5 billion in the Fund Balance With Treasury account. The Department of the Treasury provides agencies with reports on differences, because differences compromise the reliability of Fund Balance With Treasury account balances and the Department of the Treasury's published financial reports. As of September 30, 2000, U.S. Treasury reports identified $3.5 billion (absolute value) of differences for DOD, including differences for interagency transfers ($0.3 billion), deposits ($1.3 billion), and checks issued ($1.9 billion).