Financial Audit Guide: Auditing the Statement of Budgetary Resources

Abstract

Federal financial reporting should assist in fulfilling the government's duty to be publicly accountable for moneys raised from the public and for their expenditure in accordance with applicable laws that establish the budget and other related laws and regulations. As a means to help achieve this objective, beginning with fiscal year 1998, executive agencies subject to the Chief Financial Officers (CFO) Act of 1990, as expanded by the Government Management Reform Act of 1994, were each required to prepare and submit for audit a Statement of Budgetary Resources (SBR) in addition to the other required financial statements.

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Document Details

Document Type
Technical Report
Publication Date
Dec 01, 2001
Accession Number
ADA398152

Entities

Organizations

  • United States Government Accountability Office

Tags

DTIC Thesaurus Topics

  • Accounting
  • Accuracy
  • Auditing
  • Budgets
  • Business Administration
  • Conformity
  • Financial Management
  • Governments
  • Law
  • Money
  • National Governments
  • Payment
  • Risk
  • Risk Analysis
  • Test And Evaluation
  • United States
  • United States Government

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.