Financial Audit: U.S. Government's Fiscal Years 2014 and 2013 Consolidated Financial Statements

Abstract

The federal government reported a unified budget deficit of approximately $483 billion for fiscal year 2014, a decrease of about $197 billion from fiscal year 2013. However, the federal government continues to face an unsustainable long-term fiscal path. To operate as effectively and efficiently as possible and to make difficult decisions to address the federal governments fiscal challenges, Congress, the administration, and federal managers must have ready access to reliable and complete financial and performance informationboth for individual federal entities and for the federal government as a whole. Further, when fully and effectively implemented, the Digital Accountability and Transparency Act of 2014 (DATA Act) will help promote transparency to the public and address ongoing government management challenges by enhancing the quality and expanding the availability of federal spending data. Having better data also will help federal entities make fully informed decisions about how federal resources should be allocated, and provide federal entities and the audit community with additional data analytic tools for detecting and preventing improper payments and fraudulent spending. Overall, significant progress has been made since the enactment of key federal financial management reforms in the 1990s; however, our report on the U.S. governments consolidated financial statements underscores that much work remains to improve federal financial management and these improvements are urgently needed.

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Document Details

Document Type
Technical Report
Publication Date
Feb 26, 2015
Accession Number
AD1170663

Entities

People

  • Eugene Louis Dodaro
  • Gary T. Engel
  • Robert F. Dacey

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Biomedical
  • Cyber

DTIC Thesaurus Topics

  • Business Administration
  • Civil Rights
  • Congress
  • Demography
  • Employment
  • Environmental Restoration And Remediation
  • Federal Budgets
  • Financial Management
  • Government Procurement
  • Health Services
  • Law
  • Management Personnel
  • Medical Personnel
  • Military Medicine
  • Money
  • National Governments
  • National Security
  • Natural Resources
  • Personnel Management
  • Political Systems
  • Public Administration
  • United States Government

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.
  • Economics
  • Government and Public Administration Law.