Financial Audit: Examination of Customs' Fiscal Year 1993 Financial Statements

摘要

The report presents the results of our efforts to audit the Principal FinancialStatements of the U.S. Customs Service for fiscal year 1993. These statements represent the second year of Customs' implementation of the financial statement reporting requirements of the Chief Financial Officers Act of 1990 (Public Law 101-576). As part of our work we also evaluated Customs' internal controls and its compliance with laws and regulations related to the financial statements.