|
FOREWORD
The Reports Consolidation Act of 2000 permits consolidation of
a variety of management reports including the annual CFO audited financial statements
(Accountability) report, the GPRA (Government Performance and Results Act) report,
the annual CFO financial management report, and other financial management reports.
The Reports Consolidation Act also requires an earlier deadline for submitting
the annual Accountability Report to the Office of Management and Budget (OMB)
and the Congress. Beginning with the FY 2002 audit cycle, Accountability Reports
must be submitted by February 1 of the following fiscal year. OMB is currently
considering earlier deadlines.
To assure that DHHS is able to accomplish this new, shorter audit
cycle for the FY 2002 Accountability Report, the Secretary has imposed the February
1, 2002 deadline on DHHS for submitting the FY 2001 Accountability Report. New
milestone dates were established to help OPDIVs complete their audit activities
within a timeframe that would allow the Department to meet the February 1 deadline.
ACF’s draft audit report is due to the Department, OMB and
the auditors by December 5 with comments due back to ACF by December 14. ACF’s
"final" audit report is due to the Department, OMB and the auditors by December
21. The final audit report (including the final financial statements and the auditors’
report, opinion, findings, recommendations and ACF’s management response—parts
of the ACF audit report that will not become available until mid/late January)
is due to the Department by February 1, 2002.
For many OPDIVs including ACF, this new audit reporting cycle
is out of sync with the availability of FY 2001 GPRA performance measurement data.
Consequently, ACF will be reporting FY 2000 actual data (where available) rather
than FY 2001 actual data for the select performance measures highlighted in the
Management Discussion and Analysis part of this report.
ACF Message
| CFO Message | Table of Contents
| Foreword
Part I Management Discussion | Part II Financial Statements | Part III Independent Auditor's Reports
|