FY 2004 Performance and Accountability ReportReportar como inadecuado

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The Department?s financial statements, which appear on pp. 115?119, received an unqualified audit opinion issued by the independent accounting firm of Ernst & Young LLP for the third consecutive year. Preparing these statements is part of the Department?s continuing efforts to achieve financial management excellence and to provide accurate and reliable information that is useful for assessing performance and allocating resources. Department management is responsible for the integrity and objectivity of the financial information presented in the financial statements. The financial statements presented in this report have been prepared from the accounting records of the Department of Education in conformity with generally accepted accounting principles (GAAP) in the United States. GAAP for federal entities are the standards prescribed by the Federal Accounting Standards Advisory Board (FASAB). Balance Sheet. The Balance Sheet presents, as of a specific point in time, the economic value of assets and liabilities retained or managed by the Department. The difference between assets and liabilities represents the net position of the Department.

Descriptors: Federal Legislation, Elementary Secondary Education, Educational Research, Academic Achievement, National Competency Tests, Charter Schools, Student Evaluation, Accountability, School Choice, Educational Objectives

ED Pubs, P.O. Box 1398, Jessup, MD 20794-1398. Tel: 877-433-7827 (Toll Free).

Autor: US Department of Education

Fuente: https://eric.ed.gov/?q=a&ft=on&ff1=dtySince_1992&pg=8099&id=ED483145

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