STB management should independently review the most current version of OMB Circular A-136 and the USSGL Treasury Crosswalks to identify changes in data elements, classification, and presentation and ensure that these changes are incorporated into financial statement and footnote templates for current year reporting. A search for new versions of the USSGL Crosswalks and OMB Circular A-136 should be performed each time the financial statements are prepared.
Questioned Costs
$0
Funds for Better Use
$0
Recommendation Status
Open
Source UUID
QC2025008-6
Recommendation Number
6
Significant Recommendation
Yes