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Financial Audit: Bureau of the Public Debt's Fiscal Years 2000 and 1999 Schedules of Federal Debt

GAO-01-389 Published: Mar 01, 2001. Publicly Released: Mar 01, 2001.
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Highlights

GAO audited the Bureau of Public Debt's (BPD) Schedule of Federal Debt for the fiscal years 2000 and 1999. GAO found that (1) the Schedules of Federal Debt were presented fairly, in all material respects, in conformity with generally accepted accounting principles, (2) BPD had effective internal control over financial reporting and compliance with laws and regulations related to the Schedule of Federal Debt for the fiscal year ended September 30, 2000, and (3) there were no reportable noncompliance in fiscal year 2000 with a selected provision of a law GAO tested.

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Auditing and Financial Management
AccountabilityDebt held by publicFinancial managementFinancial recordsFinancial statement auditsInternal controlsReporting requirementsTax administration systemsFederal debtPublic debt