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Assignment: Financial Reporting Review of the Federal Government Overview The U.

Assignment: Financial Reporting Review of the Federal Government Overview The U.S. Constitution Article I Section IX mandates a regular statement and account of the receipts and expenditures of all public money shall be published from time to time by the federal government.Two centuries after the publication of the U.S. Constitution it is still difficult for the federal government to issue financial statements.In this assignment you examine the U.S. Federal Governments financial statements to explore the differences in these statements from other governmental financial statements and the reasons that necessitate these differences. Instructions Write a 3“5 page paper in which you do the following: Discuss at least three unique characteristics of the federal government that necessitate special accounting and reporting practices presenting at least one example for each transaction. Choose at least three unique characteristics of the federal government that necessitate special accounting and reporting practices. Discuss these characteristics presenting at least one example for each one. Accurately identify and explain the type of audit performed the audit opinion issued and the auditors reasons for that opinion on the most recent federal government financial statement. Each year the federal government issues an official comprehensive financial report that covers all its activities and is subject to audit. Review the most recent Financial Report of the United States Government. Explain the type of audit performed the audit opinion issued and the auditors reason for that opinion. (Auditors opinion is last item on Table of Contents). Identify all eight of the financial statements presented by the federal government and the relevance of each ones contents to a financial statement user. In reviewing the federal governments financial statements you will observe more basic financial statements than were required by GASB for the local governments or by FASB for not-for-profits. Identify each financial statement presented by the federal government and the relevance of the statements content to a financial statement user. Express an opinion on whether the selected financial statement met its objectives correctly identifying the objectives justifying the opinion with three relative pieces of data from the Financial Report. Congress enacted the Government Performance and Results Act of 1993 which requires federal agencies to develop strategic plans operational objectives and measures of performance reporting on the extent to which the agency met its objectives. Select one of the federal government reporting entities included in the Financial Report of the United States Government and express an opinion on whether it is meeting its objectives. Justify your opinion with at least three pieces of data from the reporting entitys Financial Report (reporting entities are listed in Appendix A). Use at least three quality sources to support your writing. Choose sources that are credible relevant and appropriate. Cite each source listed on your source page at least one time within your assignment. For help with research writing and citation access the library or review library guides. Produce writing that contains accurate grammar mechanics and spelling in accordance with SWS style. This course requires the use of Strayer Writing Standards. For assistance and information please refer to the Strayer Writing Standards link in the left-hand menu of your course. Check with your professor for any additional instructions. The specific course learning outcomes associated with this assignment: Review the Financial Report of the United States Government to explore the distinctive financial reporting required for the federal government.

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