legislation: 108-s-2680

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
108-s-2680 108 s 2680 Financial Accountability Expansion Act of 2004 Government Operations and Politics 2004-07-16 2004-07-22 Sponsor introductory remarks on measure. (CR S8747) Senate Sen. Fitzgerald, Peter [R-IL] IL R F000442 1 Financial Accountability Expansion Act of 2004 - Amends Federal law governing financial statements of Federal agencies to: (1) repeal the authority of the Director of the Office of Management and Budget (OMB) to exempt certain executive small-sized executive agencies from submitting annual financial statements; and (2) instruct OMB to notify the Secretary of the Treasury (Secretary) which executive agencies have size or budgetary limitations that do not support the internal preparation of a mandated financial statement. Directs the Secretary to: (1) prepare such financial statements or contract for their preparation; and (2) contract with independent auditors to audit them. Amends the Accountability of Tax Dollars Act of 2002 to make technical and conforming amendments to reflect this Act. Directs OMB to require each Federal entity that is not currently required to prepare an independently audited annual financial statement to submit one prepared in accordance with generally accepted auditing principles. 2023-01-14T22:48:27Z  

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