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Samples in periodicals archive:
The Assistant Secretary of the Navy (Financial Management & Comptroller) Office of Financial Operations (FMO) has a critical need for STARSFL accounting data to support the Department of the Navy (DoN) Statement of Budgetary Resources (SBR) audit assertion.
Furthermore, in light of the Secretary of Defense's recent decision that the Statement of Budgetary Resources is to be audit ready by fiscal year 2014, it is critical that the department have such systems in place to support its auditability goals.
The financial statement audit of the Marine Corps' General Fund Statement of Budgetary Resources for fiscal year (FY) 2010 certainly tested our financial management grit.
We also will continue to emphasize achieving a positive opinion on the Statement of Budgetary Resources.
Statement of Budgetary Resources In addition to the feeder system fixes and the DoD financial statement strategies, SAF/FM is making a concerted effort to obtain a qualified audit opinion on the Statement of Budgetary Resources by FY 2000 and an unqualified opinion by FY 2001.