Summary of Financial Statement Audit and Management Assurances. Summary tables of material weaknesses in internal controls and system non-conformances as determined during the independent auditors’ financial statement audit, material weaknesses resulting from management’s evaluation of internal controls using the FMFIA and OMB Circular A-123 as general guidance, and management’s evaluation of financial systems conformance with financial management system requirements referencing the FMFIA and FFMIA for general guidance.


Improper Payments Information Act and Improper Payments Elimination and Recovery Improvement Act Information. An overview of AOC’s efforts to identify any programs where significant erroneous payments may have occurred and how AOC’s invoice payment process incorporates the Do Not Pay capability.


Freeze the Footprint. Though not subject to “Freeze the Footprint” disclosures, information about AOC’s real property square footage for the FY 2012 baseline and FY 2014 is presented.


Small Business Accomplishments. A summary of AOC’s efforts in meeting its goals under its small business set-aside program.


Schedule of Spending


The Schedule of Spending provides an accessible and easily understandable financial summary of how and where agencies are spending money for the reporting period. As shown in Table 50, an overview of how much money AOC had available to spend, how or on what that money was spent, and who the money went to for the fiscal years ended September 30, 2014 and 2013. The data for the Schedule of Spending is the same used to prepare the Statement of Budgetary Resources (SBR). The Schedule of Spending provides a more detailed summary of the “Obligations Incurred” line shown on the Statement of Budgetary Resources. “What Money is Available to Spend?” compares to the SBR’s total resources, factoring the amounts for funds available and unavailable. The term “spend,” as used in this report, means funds paid out or used. It does not equate to expenses as reported in the Statement of Net Cost.

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