GAO United States B February 27, Mr. Van Zeck Acting Commissioner Bureau of the Public Debt

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1 GAO United States Genera Accounting Offxe Washington, D.C Accounting Management and Information Division B February 27, 1998 Mr. Van Zeck Acting Commissioner Bureau of the Pubic Debt Subject: Financia Audit: Schedue of Loans Receivabe Serviced bv the Bureau of the Pubic Debt Dear Mr. Zeck: This report presents the resuts of the audit of the Schedue of Loans Receivabe From Federa Entities and Reated Interest Receivabe Serviced by the Bureau of the Pubic Debt (BPD) at September 30, 1997 (Schedue of Loans Receivabe). Loans Receivabe From Federa Entities represents an intragovernmenta receivabe. These receivabes arise from certain federa entities that have been granted specific egisative authority to borrow from the Department of the Treasury. Using the funds borrowed, these entities make oans to various nonfedera borrowers, such as students and farmers. During fisca year 1997, Treasury transferred to BPD the responsibiities for accountig and servicing of oans made to federa entities. Accordingy, the Schedue of Loans Receivabe presents the September 30, 1997, baances of federa oans receivabe and reated interest receivabe that are serviced by BPD. We contracted with the independent pubic accounting firm of KPMG Peat Marwick LLP (KPMG) to audit the Schedue of Loans Receivabe at September 30, The As provided by the Government Management Reform Act of 1994, the Office of Management and Budget (OMB) designated BPD as a component of the Department of the Treasury required to issue audited financia statements. As approved by OMB, BPD s fisca year 1997 financia statements submission, which aso represents BPD s annua report, wi consist of the (1) Administrative Financia Statements, (2) Schedue of Federa Debt Managed by the Bureau of the Pubic Debt for the fisca year ended September 30, 1997, (3) Schedue of Loans Receivabe From Federa Entities and Reated Interest Receivabe Serviced by the Bureau of the Pubic Debt at September 30, 1997, and (4) Overview to the Financia Statements. GAO/AIMD-98-66R Schedue of Loans Receivabe

2 B contract required that the audit be done in accordance with generay accepted government auditing standards; OMB Buetin 93-06, Audit Reauirements For Federa Financia Statements; and GAO s Financia Audit Manua. In its audit of the Schedue of Loans Receivabe, KPMG found the foowing: - The Schedue of Loans Receivabe was reiabe in a materia respects. - Management fairy stated that the reated interna contros in pace on September 30, 1997, were effective in safeguarding assets against unauthorized acquisition, use, or disposition; assuring materia compiance with aws and reguations reevant to the Schedue of Loans Receivabe; and assuring that there were no materia misstatements in the Schedue of Loans Receivabe. - There was no reportabe noncompiance with seected provisions of aws and reguations it tested. KPMG s audit discosed a reportabe condition, which it did not consider to be a materia weakness, reated to procedures in pace to ensure the competeness of recording of interest income earned on oans receivabe. In commenting on a draft of KPMG s report, management of BPD agreed with KPMG s finding and stated that corrective action is being taken. We reviewed the KPMG report and reated working papers and hed discussions %ith KPMG s representatives. Our review, as differentiated from an audit in accordance with generay accepted government auditing standards, was not intended to enabe us to express, and we do not express, opinions on the fair presentation of the Schedue of Loans Receivabe, or on management s assertion about the effectiveness of interna contros, or concusion on BPD s compiance with aws and reguations. KPMG is responsibe for the attached auditors report, dated January 23, 1998, and for the concusions expressed therein. However, our review discosed no instances in which KPMG did not compy, in a materia respects, with generay accepted government auditing standards. We are sending copies of this report to the Secretary of the Treasury and the Treasury Deputy Inspector Genera. Copies wi be made avaiabe to others upon request. Shoud you have any questions concerning our review of the audit, pease Page 2 GAO/AIMD-98-66R Schedue of Loans Receivabe

3 B contact me on (202) or J. Lawrence Maenich, Assistant Director, on (202) Sincerey yours, A 7. q Gary T. Enge Associate Director Govemmentwide Accounting and Financia Management Issues Encosure Page 3 GAO/AIMD-98-66R Schedue of Loans Receivabe

4 Encosure Independent Auditors Report AUDIT OF SCREDULE OF LOANS RECEIVABLE KF?d Peat Mat-wick LLP 2001 M Street. N.W. Washington. DC INDEPENDENT AUDITORS REPORT The Acting Comptroer Genera United States Genera Accounting Office: We have audited the accompanying Schedue of Loans Receivabe From Federa Entities and Reated interest Receivabe Serviced by the Bureau of the Pubic Debt (BPD) at September (the Schedue). We have aso examined management s assertions regarding the effectiveness of the interna contros Over financia reporting reated to the Schedue that were in pace as of September The objective of our audit was to express an opinion on the fair presentation of the Schedue. The objective of our exam&ion of management s assertions regarding intema cbntros over financia reporting was to express an opinion on management s assertions. In conoection with our audit, we aso tested BPD s compiance with certain provisions of appicabe aws and reguations reated to the Schedue. In our opinion: + The Schedue of Loam Receivabe From Federa Entities and Reated Interest ReceivabO at September is presented fxiriy, in a materia respects, in conformity with a comprehensive basis of accounting other than generay accepted accounting principes, as described in Note 1 to the Schedue, and BPD management fairy stated its assertions that interna contros in pace on September , were effective in providing reasonabe assurance that assets are safeguarded against oss from unauthorized acquisition, use, or disposition; transactions are executed in a materia respects in compiance with appicabe aws and reguations, and transactions are propery recorded, processed, and summarized to permit the prepamtion of a reiabe schedue of oans receivabe from f&m entities and reated i&test receivabe, and to maintain accountabiity for assets. However, we noted a reportabe condition, which we do not consider to be a materia weakness, reated to procedures in pace to ensure the competeness of recording of interest income earned on oans receivabe. We noted no materia noncompiance with aws and reguations we tested. Our concusions and the scope of our work are discussed in more detai beow. GAO/ADD98-66R Schedue of Loans Receivabe

5 Encosure: Audit of Schedue of Loans Receivabe OPINION ON SCHEDULE We have audited the accompanying Schedue ofloans Receivabe From Federa Entities and Reiated nterest Receivabe serviced by the Bureau of the Pubic Debt at September This statement is the responsibiity of BPD s management. Our responsibiity is to express an opinion on this Schedue based on our audit. The Schedue is prepared in conformity with a comprehensive basis of accounting other than generay accepted accounting principes, as described in Note 1. In our opinion, the accompanying Schedue presents fairy, in a materia respects, the oans receivabe from federa entities and reakd interest receivabe serviced by the Bureau of the Pubic Debt at September , in conformity with the comprehensive basis of accounting described in Note 1. OPINION ON MANAGEMENT S ASSERTIONS ABOUT THE EFFECTIVENESS OF INTERNAL CONTROLS OVER FINANCLAL REPORTING We have examined the accompanying report on interna contros which sets forth BPD management s assertions regarding the effectiveness of the interna contros designed by management to provide reasonabe assurance that the foowing objectives ate met: Assets are safeguarded against oss from unauthorized acquisition, use. or disposition; Transactions are executed in accordance with appicabe aws and reguations. noncompiance with which coud have a direct and materia effect on the Schedue; Tmnsactions an propery recorded, processed, and summarized to permit the preparation of a reiabe schedue of oans receivabe kom federa entities and reated interest receivabe and maintain accountabiity for assets. In our opinion, management s assertions incuded in the accompanying report on interna contros ate fairiy stated in a materia respects, based upon criteria estabished under the Federa Managera Financia Integrity Act of 1982 (FMFIA) and OMB Circuar A-123, Management Accountabiity and Contro. We noted a matter invoving the interna contros over tinanciai reporting and its operation that we consider to be a reportabe condition under standarda estabished by the American Institute of Certified Pubic Accountants ad OMB Buetin No , R&Y Requirements for Feakra Fbumciai Statements. Reportabe conditions invove matters coming to our attention reating to significant deficiencies in the design or operation of interna contros that, in our judgment, coud adversey affect BPD s abiity to safeguard GAOIAIMD-9%66R Schedue of Loans Receivabe

6 Encosure: Audit of Schedue of Loans Receivabe assets against oss from unauthorized acquisition, use, or disposition; execute transactions in accordance with appicabe aws and reguations; and record, process. summarize, and report financia data consistent with the assertions of management in the Schedue. A materia weakness is a condition in which the design or operation of one or more of the specific interna contro eements does not reduce to a reativey ow eve the risk that misstatements in amounts that woud be materia in reation to the Schedue being audited may occur and not be detected within a timey period by empoyees in the norma course of performing their assigned functions. Our consideration of interna contros woud not necessariy discose a interna contro matters that might be reportabe conditions and accordingy, woud not necessariy discose a reportabe conditions that are aso considered to be materia weaknesses as defined above. However, we do not consider the matter described beow to be a materia weakness. This condition was considered in detemtining the nature, timing, and extent of the procedures to be performed in our audit of the BPD Schedue, described above, at September Incompete Recording of Interest Income It is BPD s genera poicy to record interest income on oans receivabe from federa entities when it is earned. Payments due are reconcied to signed SF-1081 forms submitted by federa entities. The remaining interest earned, but not received, as of fisca year end is accrued. However, the procedures that were in pace prior to BPD assuming responsibiity for servicing oans receivabe from federa entities, were not modified to ensure BPD received the necessary information to reconcie and accrue interest income earned on the argest federa borrower s outstandiig oans. As a resut. interest income on oans receivabe from this borrower was not initiay ECOKded. We recommend BPD revise the procedures reated to this borrower to make them consistent with a other borrowers, and ensure the competeness of interest income recognition. Through confirmation with the borrower and other substantive audit procedures, we were abie to satisfy ourseves that the weakness described above did not have a materia effect on the Schedue. We aso noted other matters invoving the interna contros and BPD s operations that we do not consider to be reportabe conditions. These matters wi be reported to BPD s menagement in a separate etter. COMPLIANCE WTH LAWS AND REGULATIONS The resuts of our tests of compiance with aws and reguations that have a direct and materia effect on the Schedue, discosed no instances of noncompiance that woud bc GAO/AI&ID-98-66R Schedue of Loans Receivabe

7 Encosure: Audit of Schedue of Loans Receivabe reported under Goverrrazenr An&ring Srun&r& and OMB Buetin No Per discussions with the Office of Management and Budget, the preparation of the Schedue referred to above, is not subject to the requirements of the Federa Financia Management fmprovement Act (FFMIA) of 1996 and, accordingy, our testwork and concusion did not encompass the FFMIA requirements. RESPONSIBILITIES Management s Responsibiity. Management is responsibe for: Preparing tbe Schedue in conformity with a comprehensive basis of accounting other than generay accepted accounting principes, as described in Note 1 Maintaining adequate interna contros designed to tiri contro objectives Compying with appicabe aws and regtdations Auditors Responsibiity. Our responsibity is to express an opinion on the Schedue of Loans Receivabe From Federa Entities and Reiated Interest Receivabe serviced by the Bureau of the Pubic Debt at September 30,1997, based on our audit. The professiona standards referred to beow require that we pan and perform tbe audit to obtain reasonabe assurance about whether the Schedue is free of materia misstatement. We are aso responsibe for expressing an opinion, based on our examinatios on management s assertions that interna contros in pace on September were effective in providing reasonabe assurance that assets are safeguarded against oss from unauthorized acquisition, use, or di~sition; in assuring materia compiance with appicabe aws and reguations, and in assuring that transactions are propery recorded, prooessed, and summa&d to permit the preparation of a rehabie Schedue of Loans Receivabe from Federa Entities and Reated Interest Receivabe, and to maintain accountabiity for assets. As part of obtaining reasonabe assurance about whether the Schedue is free of materia misstatement we performed tests of BPD s compiance with certain provisions of aws and reguations. However, the objective of our audit of the Schedue was not to provide an opinion on overa compiance with such provisions. Accordingy, we do not express such an opiiol To fkki these responsibiities, we: Examined, on a test basii evidence supporting the amounts and discosures in the Schedue Asses& the accounting principes used and significant estimates made by management Evauated the overa Schedue presentation GAO/AIMD-98-66R Schedue of Loans Receivabe

8 Encosure: Audit of Schedue of Loans Receivabe Assessed contro risk in order to determine our auditing procedures for the purpose of expressing our opinion on the Schedue Obtained an understanding of the interna contros reevant to the Schedue and reated to safeguarding of assets, compiance with aws and reguations, and financia reporting Tested and evauated the design and operating effectiveness of reevant interna contros over safeguardiig of assets, compiance with aws and reguations, and financia reporting reated to the Schedue Tested compiance with certain provisions of the foowing aws and reguations that may have a direct and materia affect on the Schedue: - Federa Managers Financia Integrity Act of Govemment Management Reform Act of Federa Credit Reform Act of 1990 Performed such other procedures as we considered necessary in the circumstances We imited our interna con&o1 testing to those contros necessary to achieve the objectives outined in our opinion on management s assertions about the effectiveness of interna contros. Because of inherent imitations in intema contros, errors or fraud may occur and not be detected. Aso projections of any evauation of interna contros over financia reporting to future periods are subject to the risk that the interna conao procedures may become inadequate because of changes in conditions, or that the degree of compiance with the poicies and procedures may deteriorate. We conducted our audit of the Schedue at September , in accordance with generay accepted auditing standards, Government Audiring Stuntfur& issued by the Comptroer Genera of the United States. and OMB Buetin No We conducted our examination of management s assertions regarding the effectiveness of the BPD s interna contros over safeguardiig of assets, compiance with aws and reguations, and financia reporting reated to the Schedue as of September , in accordance with standards estabished by the American Institute of Certified Pubic Accountants. We beieve that our audit and examination provide a reasonabe basis for our opinions. Agency Comments and Our Evauation. Management of BPD agrees with our assessment of the reportabe condition noted above and corrective action is being taken. Distribution. This report is intended soey for the information and use of the U.S. Genera Accounting Office, the Acting Commissioner and management of the Bureau of the Pubic Debt, others within the organization, and Congress However, this report is a matter of pubic record and its distribution is not imited. January 23,199s C+AO/AIMD-98-66R Schedue of Loans Receivabe

9 Encosure: Audit of Schedue of Loans Receivabe BPD Management Report on Interna Contros BUREAU OF PUBLIC DEBT Management Report on Interna Contros owr Financia Reporting reated to The Schedue of Loans Receivabe From Faierai Entities and Reated Interest Receivabe As ofseptember 30,1997 The management of the Bureau of the Pubic Debt has assessed the effectiveness of interna contros over financia reporting as it reates to the accounting and 5nanciaf reporting for oans receivabe iiom federa entities and the reated interest receivabe as of September , in order to determine whether it achieves the foowing objectives: assets are safeguarded against oss kom unauth0rized acquisition, use or disposition; transadons are executed in accordance with aws and reguations that have a direct and materia effkct on the Schedue of Loans Receivabe Fmm Federa Entities and Reated Interest Receivabe (the Schedue); aud tranmtions are propery recorded, processed, and summa&d to permit the preparation of a re?iabe!medue and to maintain accountabiity for oans outstanding and reated interest income and interest reuivab~. This assessment was based upon contro criteria estabished under the Federa Managers Fd Integrity Act of 1982 and the 051~ ofmamqement and Budget Circuar A-123. Such crit.ti encompass the concept that reasonabe assurance rem* the cost of interna contro shoud not exceed the benefits expected to be deriveckherefrons and errors or irregddes may, neverthd~ occur and not be detected because of inherent Kmitafions in any system of internai contro. Based on the resuts of our assessmcnf the internsi contros over safeguarding of assets, compiance with aws and reguations, and financia reporting in pace as of. September 30,1997, pmvided reasonahie assurance that materia osses, noncompiance, or misstatements in reation to the Schedue refkrred to above woud be prevented or. ~~~~~~- Janu;X I998. v -1 /r--- Thomas W. Harriscq Chief Fmanciai Officer Debrai. Hines, Assistant Commissioner, OPDA Jarumv Date Januaw Date GAO/AIMD-98-66R Schedue of Loans Receivabe

10 Encosure: Audit of Schedue of Loans Receivabe Schedue of Loans Receivabe Schedue of Loans Receivabe From Federa Entities and Reated Interest Receivabe Serviced by the Bureau of the Pubic Debt At September (Doars in Miions) Loans Receivabe from Federa Entities $133,301 Interest Receivabe $967 The accompanying notes are an integra paxt of this schedue. Page 10 GAO/ADD98-66R Schedue of Loans Receivabe

11 Encosure: Audit of Schedue of Loans Receivabe Notes to the Schedue of Loans Receivabe Notes to the Schedue of Loans Receivabe From FederaI Entities and R.&ted Interest Receivabie Serviced by the Bureau of the Pubic Debt At September Note 1. Significant Accounting Poicies Basis of Presentation Pursuant to the Chief Financia Officers Act of 1990, as expanded by the Government Management Reform Act of 1994, the Office of Management and Budget (OMB) required the Bureau of the PubIic Debt (BPD), as a component of the Department of the Treasury, to issue audited SnanciaI statements. As approved by OMB. BPD s f&a year 1997 financiai statements submission consists of the (1) Administrative Financia Statements, (2) Schedue of Federa Debt Managed by BPD, (3) Scheduie of Loans Receivabe From Federa Entities and Reated Interest Receivabe Serviced by BPD (the Schedue), and (4) Overview to the financia statements. The ScheduIe has been prepared to report the baances outstanding at September 30, 1997, of amounts oaned by Treasury to federa entities. The Administrative Financia Statements, Schedue of Federa Debt Managed by BPD, and Overview to the FinanciaI Statements are separatey reported Reporting Entity Loans Receivabe From Federa Entites represents an intragovernmenta receivabe. These receivabies arise &om certain federa entities who have been granted specik IegisIative authority to borrow &om Treasury. Using the funds borrowed, these entities make oans to various nonfedera borrowers, such as students and farmers. During fisca year Treasury transferred to BPD the responsibiities for accounting and servicing of oans made to these federa entities. Basis of Accounting This Schedue was prepared using a comprehensive basis of accounting other than generay accepted accounting principes, as prescribed by OMB Buetin No The amounts incuded in the accompanying Schedue are presented on the accrua basis. Page 11 GAO/AD/D-98-66R Schedue of Loans Receivabe

12 Encosure: Audit of Schedue of Loans Receivabe Notes to the Schedue of Loans Receivabe From Federa Entities and Reated Interest Receivabe Serviced by the Bureau of the Pubic Debt At September 30,1997 Loans Receivabe Writeoffforgiveness When a federa entity borrows from Treasury to fknd oans to nonfedera borrowers, Treasury records an intragovernmenta receivabe and the entity records an intragovernmenta payabe. In some cases, the entities are unabe to fuy coect on such oans. When this octxus, the prevaent practice is for the federa entity to obtain Congressiona approva to forgive the debt. If the debt is forgiven, the intragovernmenta receivabe is written down, as we as the entities intragovernmenta payabe. During 6sca year 1997, $93 miion was written off. Note 2. Loans Receivabe ffom Federa Entities As of September 30,1997, Loans Receivabe kom Federa Entities reated to the foowing programs and funds(doars in miions): Treasury: Federa Financing Bank revoving fund Education: Federa direct student oan program SBA: Disaster oan fund Agricuture: Rura Utiities Service: Rura eectrification and teecommunications Agricu~: : Farm Service Ageneg: Commodity Credit Corporation FCC: Spectrum auction oan fund Agrickure: Rura Housing Service: Rura housing insurance fund HUD: Housing for the edery and handicapped Other Programs and Funds $ ,713 9,015 fund 8,982 7,748 7,120 6,474 6, Tota Loans Receivabe &om Federa Entities Note 3. Interest Income During &cai year 1997, interest earned on oans receivabe from federa entities totaed $10.1 biion. (919177) Page 12 GAO/AIMD-93-66R Schedue of Loans Receivabe

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