Financial Audit: U.S. Government's Fiscal Years 2012 and 2011 Consolidated Financial Statements.

摘要

The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget, is required to annually submit audited financial statements for the U.S. government to the President and Congress. GAO is required to audit these statements. The Government Management Reform Act of 1994 has required such reporting, covering the executive branch of government, beginning with financial statements prepared for fiscal year 1997. The federal government has elected to include certain financial information on the legislative and judicial branches in the consolidated financial statements as well.