Financial Reporting: Framework for Analyzing Federal Agency Financial Statements

Abstract

Our first objective was to develop a framework, consisting of concepts, measures, and techniques, which could be used to analyze federal agency financial statements. The study's second objective was to apply this framework to an agency's financial statements; in our example, the Department of Veterans Affairs. The analytical concepts and techniques are developed to provide legislators, top officials of the executive branch (department secretaries, their deputies, and agency administrators), and other government planners and managers, with a means to better understand and use information contained in federal agency financial statements. Financial analysts and accountants either within or outside the federal government should also find the framework useful. For example, a financial anaalyst may identify a specific area of an entity's operations that warrants further detailed analysis. While not the primary purpose of this framework, the attributes, measures, and techniques included here could be used to carry out that more detailed analysis.

Open PDF

Document Details

Document Type
Technical Report
Publication Date
Mar 01, 1991
Accession Number
ADA263258

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Biomedical

DTIC Thesaurus Topics

  • Accounting
  • Business Administration
  • Department Of Veterans Affairs
  • Economic Forecasting
  • Federal Budgets
  • Financial Management
  • Governments
  • Health Care
  • Health Services
  • Investments
  • Management Personnel
  • Money
  • National Governments
  • Public Administration
  • Public Policy
  • United States
  • United States Government

Readers

  • Defense Financial Management and Audit.
  • Distributed Systems and Data Platform Development
  • Government and Public Administration Law.