美國(guó)年報(bào)中文譯文

績(jī)效和財(cái)務(wù)報(bào)告PAGEPAGE3需要補(bǔ)充的信息未經(jīng)審計(jì)，請(qǐng)參閱后附的審計(jì)報(bào)告（單位：千美元）工資和費(fèi)用專利和商標(biāo)

費(fèi)儲(chǔ)備金總額預(yù)算資金未承付金額——提前至10月1日$502,721$148,236$650,957上年未付債務(wù)追償15,468-15,468抵消開(kāi)支權(quán)限（自由）316,249（148,236）3,014,013總預(yù)算資金$3,680,438$-$3,680,438預(yù)算資金現(xiàn)狀已有債務(wù)$3,176,085$-$3,176,085未承付余額，年終：分配504,284-504,284未分配69-69預(yù)算資金總體狀況$3,680,438$-$3,680,438保留余額的變動(dòng)未付債務(wù)未付債務(wù)——提前至10月1日$549,941$-$549,941已有債務(wù)3,176,085-3,176,085總支出（3,039,217）-（3,039,217）上年未付債務(wù)追償（15,468）-（15,468）未付債務(wù)，年終$671,341$-$671,341未領(lǐng)取付款:未從聯(lián)邦資金領(lǐng)取的客戶付款，提前至10月1日。$（120）$-$（120）未從聯(lián)邦資金領(lǐng)取的客戶付款的變動(dòng)64-64年終未從聯(lián)邦資金領(lǐng)取的客戶付款$（56）$-$（56）備忘錄（非加）項(xiàng)：保留余額；凈值，年初$549,821$-$549,821保留余額；凈值，年末$671,285$-$671,285預(yù)算授權(quán)和凈支出預(yù)算授權(quán)，總值（自由）$3,162,249$（148,236）$3,014,013實(shí)際抵銷(xiāo)領(lǐng)取額（3,016,077）-（3,016,077）未從聯(lián)邦資金領(lǐng)取的客戶付款的變動(dòng)（自由）64-64預(yù)算授權(quán)，凈值$146,236$（148,236）$（2,000）總支出$3,039,217$-$3,039,217實(shí)際抵銷(xiāo)領(lǐng)取額（3,016,077）（3,016,077）凈支出$23,140$-$23,140主要預(yù)算賬目的預(yù)算資源表下面的表格示出了USPTO2015年財(cái)政年度主要預(yù)算賬目的預(yù)算資源表。DeferredMaintenanceandRepairsDeferredmaintenanceandrepairs（DM&R）aremaintenanceandrepairsthatwerenotperformedwhentheyshouldhavebeen,thatwerescheduledandnotperformed,orthatweredelayedforafutureperiod.MaintenanceandrepairsareactivitiesdirectedtowardskeepingProperty,Plant,andEquipment（PP&E）inacceptableoperatingcondition.Theseactivitiesincludepreventivemaintenance,normalrepairs,replacementofpartsandstructuralcomponents,andotheractivitiesneededtopreservetheassetsothatitcandeliveracceptableperformanceandachieveitsexpectedlife.MaintenanceandrepairsexcludeactivitiesaimedatexpandingthecapacityofanassetorotherwiseupgradingittoserveneedsdiPerentfrom,orsignificantlygreater,thanthoseoriginallyintended.PP&EattheUSPTOconsistoffurnitureandfixtures,informationtechnologyequipment,officeandtelecommunicationequipment,leaseholdimprovements,andinternalusesoftware.ItisentitypolicytoensurethatallPP&E,regardlessofrecordedvalue,ismaintained,preserved,andmanagedinasafeandePectivemanner.TheUSPTOconductsperiodicuserfeedbackmeetingstoevaluatetheePectivenessoftraining,operations,maintenance,facilities,continuityofoperations,andsupportingdocumentationofautomatedsystems.TheUSPTOprioritizesmaintenanceandrepairprojectstosustainitsPP&Eingoodoperatingcondition,includingmaintainingwarranties.Fundsareusedtoreplaceequipmentonaregularcycleinordertokeepoperationsandmaintenancecostsstableandlow.Accordingly,DM&RdonotariseforPP&EattheUSPTOandnoperiodicassessmentisperformed.PAGE8KPMGLLP是特拉華州一家有限責(zé)任合伙公司，KPMP（國(guó)際合作組織（“KPMG國(guó)際”）的美國(guó)成員公司，是一家瑞士公司。獨(dú)立審計(jì)師報(bào)告

2015年11月13日備忘錄呈送：MichelleK.Lee商務(wù)部主管知識(shí)產(chǎn)權(quán)事務(wù)部副部長(zhǎng)兼美國(guó)專利商標(biāo)局副局長(zhǎng)來(lái)自：DavidSmith,Acting主題：2015財(cái)年美國(guó)專利商標(biāo)局財(cái)務(wù)報(bào)告最終報(bào)告No.OIG-16-006-A我很高興地向您提供所附的審計(jì)報(bào)千，其對(duì)于USPTO2015財(cái)年的財(cái)務(wù)報(bào)告無(wú)保留意見(jiàn)。KPMGLLP是一家獨(dú)立的公共會(huì)計(jì)事務(wù)所，按照美國(guó)公認(rèn)可接受的政府審計(jì)標(biāo)準(zhǔn)和行政管理和預(yù)算局的第14-02公告“聯(lián)邦財(cái)務(wù)報(bào)告審計(jì)要求”來(lái)執(zhí)行此次審計(jì)。在對(duì)USPTO的審計(jì)中，KPMG發(fā)現(xiàn)*該財(cái)務(wù)報(bào)告在所有實(shí)質(zhì)性方面以及在符合美國(guó)公認(rèn)會(huì)計(jì)原則方面均表述清楚；*確認(rèn)正如報(bào)告中所述，財(cái)務(wù)報(bào)告中在內(nèi)部控制方面不存在被認(rèn)為是實(shí)質(zhì)性缺陷的缺陷；并且*確認(rèn)沒(méi)有與法律、法規(guī)和合約明顯不符的情況。我的辦公室監(jiān)督了審計(jì)的執(zhí)行。我們復(fù)查了KPMG的報(bào)告和相關(guān)文件，并咨詢了其代表。我們的復(fù)查沒(méi)有發(fā)現(xiàn)KPMG在所有實(shí)質(zhì)方面有違反美國(guó)公認(rèn)政府審計(jì)標(biāo)準(zhǔn)的情況。然而，我們的復(fù)查與按照上述標(biāo)準(zhǔn)所作出的審計(jì)不同，并不能被看作是我們將會(huì)，并且我們也沒(méi)有對(duì)USPTO的財(cái)務(wù)報(bào)表、關(guān)于內(nèi)部控制效力的結(jié)論或者關(guān)于符合法律、法規(guī)和合約的結(jié)論發(fā)表任何意見(jiàn)。KPMG單獨(dú)對(duì)所附的審計(jì)報(bào)告及其所述結(jié)論負(fù)責(zé)。 我們感謝USPTO在審計(jì)期間給予KPMG的合作和禮遇。

KPMGLLPSuite1801KStreet,NWWashington,附件：獨(dú)立審計(jì)師報(bào)告美國(guó)商務(wù)部監(jiān)察長(zhǎng)兼主管知識(shí)產(chǎn)權(quán)的商務(wù)部部長(zhǎng)以及美國(guó)專利商標(biāo)局局長(zhǎng)：財(cái)務(wù)報(bào)表報(bào)告我們審計(jì)了美國(guó)專利商標(biāo)局（USPTO）的合并財(cái)務(wù)報(bào)表，其中包括截至2015年9月30日和2013年9月30日的合并資產(chǎn)負(fù)債表、凈成本和凈頭寸變動(dòng)的相關(guān)合并報(bào)表、預(yù)算資源的年度合并報(bào)表以及合并財(cái)務(wù)報(bào)表的相關(guān)注意事項(xiàng)。財(cái)務(wù)報(bào)表的管理層責(zé)任管理要按照美國(guó)公認(rèn)的會(huì)計(jì)原則準(zhǔn)備和發(fā)布這些合并財(cái)務(wù)報(bào)表；這包括設(shè)計(jì)、實(shí)施和維護(hù)與準(zhǔn)備和發(fā)布合并財(cái)務(wù)報(bào)表相關(guān)的內(nèi)部控制，財(cái)務(wù)報(bào)表不得出現(xiàn)山舞弊或失誤造成的重大錯(cuò)報(bào)。審計(jì)師的責(zé)任我們的責(zé)任是根據(jù)我們的審核對(duì)這些合并財(cái)務(wù)報(bào)表發(fā)表意見(jiàn)。我們按照美利堅(jiān)合眾國(guó)國(guó)內(nèi)普遍接受的審計(jì)準(zhǔn)則（美國(guó)總審計(jì)長(zhǎng)發(fā)布的政府審計(jì)準(zhǔn)則中包含的適用于財(cái)務(wù)審計(jì)的標(biāo)準(zhǔn)和行政管理和預(yù)算局（OMB）第15-02號(hào)公告“聯(lián)邦政府財(cái)務(wù)報(bào)表的審計(jì)要求”）執(zhí)行了審計(jì)工作。這些標(biāo)準(zhǔn)以及（OMB）第15-02號(hào)公告要求我們計(jì)劃和實(shí)施審計(jì)工作，以合理推定合并財(cái)務(wù)報(bào)表不存在重大錯(cuò)報(bào)。一項(xiàng)審計(jì)工作涉及獲取財(cái)務(wù)報(bào)表中有關(guān)金額和披露的審計(jì)證據(jù)。美國(guó)專利商標(biāo)局獨(dú)立審計(jì)師報(bào)告，2015年11月12日，第2/4頁(yè)選擇的審計(jì)程序取決于審計(jì)師的判斷，包括對(duì)合并財(cái)務(wù)報(bào)表中由舞弊或失誤造成的重大錯(cuò)報(bào)的風(fēng)險(xiǎn)評(píng)估。在進(jìn)行風(fēng)險(xiǎn)評(píng)估時(shí)，審計(jì)師考慮了與公司準(zhǔn)備和公開(kāi)合并財(cái)務(wù)報(bào)表相關(guān)的內(nèi)部控制，以設(shè)計(jì)出適合這種情況的恰當(dāng)?shù)膶徲?jì)程序，而不是為了對(duì)公司內(nèi)部控制的有效性表達(dá)意見(jiàn)。因此，我們不表達(dá)任何這樣的看法。審計(jì)工作還包括評(píng)價(jià)管理層選用的會(huì)計(jì)政策的恰當(dāng)性和管理層做出的顯著會(huì)計(jì)估計(jì)的合理性，以及評(píng)價(jià)財(cái)務(wù)報(bào)表的整體發(fā)布情況。我們相信，我們獲取的審計(jì)證據(jù)是充分和適當(dāng)?shù)?，為發(fā)表審計(jì)意見(jiàn)提供了基礎(chǔ)。對(duì)財(cái)務(wù)報(bào)表的意見(jiàn)我們認(rèn)為，上面提到的合并財(cái)務(wù)報(bào)表在各大方面按照美國(guó)公認(rèn)的會(huì)計(jì)原則公平地展示了截至2015年9月30日和2014年9月30日美國(guó)令利商標(biāo)局的財(cái)務(wù)狀況以及它的凈成本、凈頭寸變動(dòng)和年預(yù)算資源。PAGE42美國(guó)專利商標(biāo)局獨(dú)立審計(jì)師報(bào)告，2015年11月12日，第3/4頁(yè)其他事項(xiàng) ManagementhaselectedtoreferencetoinformationonwebsitesorotherformsofinteractivedataoutsidethePerformanceandAccountabilityReporttoprovideadditionalinformationfortheusersofitsfinancialstatements.SuchinformationisnotarequiredpartofthebasicconsolidatedfinancialstatementsorsupplementaryinformationrequiredbytheFederalAccountingStandardsAdvisoryBoard.Theinformationonthesewebsitesortheotherinteractivedatahasnotbeensubjectedtoanyofourauditingprocedures,andaccordinglywedonotexpressanopinionorprovideanyassuranceonit.需要的補(bǔ)充信息美國(guó)公認(rèn)的會(huì)計(jì)原則要求提供管理層討論與分析信息、和需要的補(bǔ)充信息，以補(bǔ)充基本的合并財(cái)務(wù)報(bào)表。這樣的信息，雖然不是基本的合并財(cái)務(wù)報(bào)表的組成部分，但聯(lián)邦會(huì)計(jì)準(zhǔn)則咨詢委員會(huì)要求有這樣的信息，他們認(rèn)為它是財(cái)務(wù)報(bào)告的重要組成部分，提供了基本合并財(cái)務(wù)報(bào)表所處的合適的運(yùn)營(yíng)、經(jīng)濟(jì)歷史環(huán)境。我們按照美利堅(jiān)合眾國(guó)公認(rèn)的審計(jì)標(biāo)準(zhǔn)，用某些有限的方法處理了需要的補(bǔ)充信息，其中包括向管理層詢問(wèn)準(zhǔn)備資料的方法，并通過(guò)將管理層對(duì)我們的詢問(wèn)的回答與基本合并財(cái)務(wù)報(bào)表和在審計(jì)基本財(cái)務(wù)報(bào)表過(guò)程中獲得的其他信息、美國(guó)專利商標(biāo)局獨(dú)立審計(jì)師報(bào)告，2015年11月12日，第4/4頁(yè)進(jìn)行對(duì)比，從而比較信息的一致性。我們不對(duì)信息、發(fā)表意見(jiàn)或提供任何保障，因?yàn)橛邢薜姆椒ú⑽礊槲覀兲峁┏浞值淖C據(jù)來(lái)發(fā)表意見(jiàn)或提供任何保障。其他信息我們進(jìn)行的審計(jì)工作是為了對(duì)基本合并財(cái)務(wù)報(bào)表形成一個(gè)整體意見(jiàn)。截至2015年9月30日和2014截至2015年9月30日和2014年9月30日的現(xiàn)金流合并報(bào)表由管理層負(fù)責(zé)，來(lái)源于并且直接關(guān)系到用于制備基本合并財(cái)務(wù)報(bào)表的基礎(chǔ)會(huì)計(jì)和其他記錄。用基本合并財(cái)務(wù)報(bào)表的審計(jì)中使用的審計(jì)程序?qū)@些信息、進(jìn)行處理，包括將這些信息和用于制備基本合并財(cái)務(wù)報(bào)表的基礎(chǔ)會(huì)計(jì)和其他記錄直接進(jìn)行比較和核對(duì)、直接與基本合并財(cái)務(wù)報(bào)表本身進(jìn)行比較和核對(duì)以及其他按照美利堅(jiān)合眾國(guó)公認(rèn)的審計(jì)標(biāo)準(zhǔn)采用的審計(jì)程序。我們認(rèn)為，截至2015年9月30日和2014年9月30日的現(xiàn)金流合并報(bào)表整體在各方面符合基本合并財(cái)務(wù)報(bào)表的陳述。主管知識(shí)產(chǎn)權(quán)的商務(wù)部副部長(zhǎng)兼美國(guó)令利商標(biāo)局副局長(zhǎng)致辭的信息、財(cái)務(wù)總監(jiān)致辭的信息和“其他信息”中的信息尚未使用基本合并財(cái)務(wù)報(bào)表的審計(jì)中采用的審計(jì)程序來(lái)處理，因此，我們對(duì)其不發(fā)表任何意見(jiàn)或做出任何保證。政府審計(jì)準(zhǔn)則需要的其他報(bào)告財(cái)務(wù)報(bào)告的內(nèi)部控制在我們規(guī)劃和執(zhí)行合并財(cái)務(wù)報(bào)表審計(jì)的過(guò)程中，我們考慮了美國(guó)令利商標(biāo)局對(duì)財(cái)務(wù)報(bào)告的內(nèi)部控制（內(nèi)控），以決定在此情況下恰當(dāng)?shù)膶徲?jì)程序，以提出我們對(duì)合并財(cái)務(wù)報(bào)表的意見(jiàn)，但并非對(duì)美國(guó)令利商標(biāo)局的內(nèi)部控制的有效性發(fā)表意見(jiàn)。因此，我們不對(duì)美國(guó)令利商標(biāo)局的內(nèi)部控制的有效性發(fā)表意見(jiàn)。我們沒(méi)有測(cè)試任何與1982年的“聯(lián)邦管理人財(cái)務(wù)誠(chéng)信法”廣泛定義的操作目標(biāo)有關(guān)的內(nèi)部控制。如果一個(gè)控制的設(shè)計(jì)或運(yùn)行不能使管理層或雇員在正常履行其職能的過(guò)程中及時(shí)防止或發(fā)現(xiàn)并糾正錯(cuò)報(bào)，那么內(nèi)部控制便存在缺陷。一個(gè)重大缺陷是指，內(nèi)部控制存在的缺陷或一系列缺陷，使得存在這樣一種合理的可能性，該公司的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)不能被及時(shí)阻止、發(fā)現(xiàn)和糾正。一個(gè)顯著的缺陷是指，內(nèi)部控制存在的缺陷或一系列缺陷沒(méi)有重大缺陷那樣嚴(yán)重，但足夠重要，因此值得管理人員的關(guān)注。我們考慮內(nèi)部控制，僅僅是為了達(dá)到本節(jié)第一段中所述的目的，而不是為了找出內(nèi)部控制中，的所有重大缺陷或城著缺陷。鑒于這些限制，在我們的審計(jì)過(guò)程中，我們沒(méi)有發(fā)現(xiàn)內(nèi)部控制中存在任何重大缺陷。然而，重大缺陷可能存在，只是尚末被找出。Informationtechnology（IT）accessandconfigurationmanagementcontrolsneedimprovement.Duringfiscalyear2015,wenotedunderlyingdeficienciessurroundingsystemaccessandconfigurationmanagement.Specifically,theUSPTOneedstomakeimprovementsinitsITcontrolstofullyensurethatfinancialdataprocessedonits’systemshasintegrity,issecurelymaintained,andisavailableonlytoauthorizedusers.合規(guī)性和其他事項(xiàng)為了獲得合理的證據(jù)，證明美國(guó)令利商標(biāo)局的財(cái)務(wù)報(bào)表不存在重大錯(cuò)報(bào)，我們測(cè)試了它是否遵守法律、法規(guī)和合同（不遵守這些規(guī)定可能會(huì)對(duì)測(cè)定財(cái)務(wù)報(bào)表金額產(chǎn)生直接和重大影響），還測(cè)試了它是否遵守行政管理和預(yù)算局第14-02號(hào)公告規(guī)定的法律法規(guī)中的某些條款。然而，針對(duì)是否符合這些規(guī)定發(fā)表意見(jiàn)不是我們的審計(jì)目標(biāo)，因此，我們不發(fā)表這樣的意見(jiàn)。我們的合規(guī)性測(cè)試結(jié)果中顯示不存在違規(guī)情況或任何其他按照政府審計(jì)準(zhǔn)則或行政管理和預(yù)算局第14-02號(hào)公告規(guī)定需要報(bào)告的事項(xiàng)。USPTO’sResponsetoFindingTheUSPTO’sresponsetothefindingidentifiedinourauditisdescribedinExhibitI.TheUSPTO’sresponsewasnotsubjectedtotheauditingproceduresappliedintheauditoftheconsolidatedfinancialstatementsand,accordingly,weexpressnoopinionontheresponse.政府審計(jì)準(zhǔn)則需要的其他報(bào)告的目的“政府審計(jì)準(zhǔn)則需要的其他報(bào)告的目的”部分的目的完全是為了描述我們測(cè)試的內(nèi)部控制和合規(guī)性的范圍和測(cè)試結(jié)果，而不是為了對(duì)美國(guó)令利商標(biāo)局的內(nèi)部控制的有效性或合規(guī)性提供意見(jiàn)。因此，這種陳述不得用于任何其他目的。首都華盛頓2015年11月12日

EXHIBITI–SIGNIFICANTDEFICIENCYInformationTechnology（IT）AccessandConfigurationManagementControlsNeedImprovementOurfiscalyear2015ITassessment,usingGovernmentAccountabilityOffice’s（GAO’s）FederalInformationSystemControlsAuditManual（FISCAM）,wasfocusedontheITgeneralcontrolsoverUSPTO’smajorfinancialmanagementsystemsandsupportinginfrastructure.TheITgeneralcontrolsthatweconsideredcollectivelytobeasignificantdeficiencyunderthestandardsissuedbytheAmericanInstituteofCertifiedPublicAccountantsareasfollows:Accesscontrols.Incloseconcertwithanorganization’sentity-wideinformationsecurityprogram,accesscontrolsforgeneralsupportsystemsandapplicationsshouldprovidereasonableassurancethatcomputerresources,suchasdatafiles,applicationprograms,andcomputer-relatedfacilitiesandequipmentareprotectedagainstunauthorizedmodification,disclosure,orloss.Accesscontrolsarefacilitatedbyanorganization’sentity-widesecurityprogram.Suchcontrolsincludephysicalcontrols,suchaskeepingcomputersinlockedroomstolimitphysicalaccess,andlogicalcontrols,suchassecuritysoftwareprogramsdesignedtopreventordetectunauthorizedaccesstodata.Similartosecuritymanagement,inadequateaccesscontrolsdiminishthereliabilityandintegrityofcomputerizeddataandincreasetheriskofdestructionorinappropriatedisclosureofinformation.Theobjectivesoflimitingaccessaretoensurethatusershaveonlytheaccessneededtoperformtheirduties;thataccesstosensitiveresources,suchassecuritysoftwareprogramsandsourcecode,islimitedtofewindividuals;andthatemployeesarerestrictedfromperformingincompatiblefunctionsordutiesbeyondtheirresponsibility.ThisisreiteratedbyFederalguidelines.TheOMBCircularNo.A-130,ManagementofFederalInformationResourcesandsupportingNationalInstituteofStandardsandTechnologypublicationsprovideguidancerelatedtothemaintenanceoftechnicalaccesscontrols.Inaddition,theCommerceITSecurityProgramPolicycontainsrequirementsforoperatingCommerceITdevicesinasecuremanner.Duringfiscalyear2015,wenotedthataccesscontrolsshouldbeimproved,throughenhancedpoliciesandproceduresbytheUSPTO,primarilyintheareasof:（1）improvingapplication,databaseandoperatingsystempasswordcontrols,（2）strengtheningaccessadministrationcontrolstothenetworkandfinancialapplications,and（3）restrictinglogicalaccesstofinanciallysignificantsourcecode.WerecognizethattheUSPTOhascertaincompensatingcontrolsinplacetohelpreducetheriskoftheidentifiedweaknesses,andwehaveconsideredsuchcompensatingcontrolsaspartofourUSPTOfinancialstatementaudit.Configurationmanagement.Configurationmanagementinvolvestheidentificationandmanagementofsecurityfeaturesforallhardware,software,andfirmwarecomponentsofaninformationsystematagivenpointandsystematicallycontrolsconfigurationchangesthroughoutthesystem’slifecycle.ConfigurationsettingsandtherelatedconfigurationmanagementisakeycomponentofmanyITsystemstoensurethathardware,softwareandfirmwareprograms,andprogrammodificationsareproperlyauthorized,tested,andapproved,andthataccesstoanddistributionofprogramsiscarefullycontrolled.Configurationsettingsmayaffectthedesign,implementationandoperatingeffectivenessofapplicationcontrols,andmaybesubjecttochangecontrolprocedurestomaintaintheintegrityoftheapplicationcontrols.Withoutpropercontrols,thereisariskthatsecurityfeaturescouldbeinadvertentlyordeliberatelyomittedorturnedoff,orthatprocessingirregularitiesormaliciouscodecouldbeintroducedintotheITenvironment.EXHIBITI–SIGNIFICANTDEFICIENCY,CONTINUEDDuringfiscalyear2015,wenotedthatconfigurationmanagementcontrolsshouldbeimprovedthroughenhancedpoliciesandprocedurestoaddresstheconfigurationandpatchmanagementweaknessesidentified.WerecognizethattheUSPTOhascertaincompensatingcontrolsinplacetohelpreducetheriskoftheidentifiedweaknesses,andwehaveconsideredsuchcompensatingcontrolsaspartofourUSPTOfinancialstatementaudit.RecommendationsWeprovidedUSPTOmanagementwithspecificrecommendationstoimproveitsgeneralITcontrolsrelatedtofinancialsystemsinaseparatelimiteddistributiongeneralITcontrolsreport,issuedaspartofthefiscalyear2015consolidatedfinancialstatementaudit.USPTOmanagementshouldmonitoractionstoensureeffectiveimplementationofourrecommendations.Management’sResponseIngeneral,weagreedwiththeauditors’findings,conclusions,andrecommendationsrelatedtoimprovingtheUSPTO’sfinancialmanagementsystemscontrols.TheUSPTOisintheprocessofdevelopingcorrectiveactionplanstoaddresstherecommendationspresentedintheseparatelimiteddistributionITgeneralcontrolsreport.績(jī)效和財(cái)務(wù)報(bào)告 其他信息未經(jīng)審計(jì)，請(qǐng)參閱后附的審計(jì)報(bào)告

截至2015年9月30日和2014年9月30日（單位：千美元）20152014有多少錢(qián)可用？這部分介紹美國(guó)專利商標(biāo)局的可用資源總資源$3,680,438$3,648,414少量不同意被花費(fèi)的金額504,284650,957少量不可用的金額69-同意花費(fèi)的金額$3,176,085$2,997,457這些錢(qián)是如何花掉的？這部分介紹購(gòu)買(mǎi)的服務(wù)或物品：這部分中的物品按照行政管理和預(yù)算局第A-11號(hào)公千中的行政管理和預(yù)算局預(yù)算物品類目定義。人員薪酬和福利$2,015,302$1,875,483差旅費(fèi)6,5014,704租賃、通信和公用設(shè)施128,197128,313打印134,626146,886合同服務(wù)594,102598,564供應(yīng)品41,19740,339設(shè)備252,468200,128土地、建筑和結(jié)構(gòu)538898其他3,1542,142同意花費(fèi)的總金額$3,176,085$2,997,457錢(qián)流向了誰(shuí)？這部分介紹美國(guó)專利商標(biāo)局把錢(qián)付給了誰(shuí)。聯(lián)邦政府$215,858$226,502非聯(lián)邦政府2,960,2272,770,955同意花費(fèi)的總金額$3,176,085$2,997,457支出明細(xì)表 支出明細(xì)表是美國(guó)專利商標(biāo)局如何花錢(qián)以及把錢(qián)用于何處的概述。支出明細(xì)表顯示了當(dāng)年同意被花費(fèi)的金額、這些錢(qián)是如何使用的以及收錢(qián)方。支出明細(xì)表是在預(yù)算的基礎(chǔ)上提出的，同預(yù)算資源報(bào)表一樣?！巴饣ㄙM(fèi)的總額”那幾行符合本年度“產(chǎn)生的債務(wù)”，如預(yù)算資源報(bào)表所展示的那樣。

監(jiān)察長(zhǎng)對(duì)美國(guó)專利商標(biāo)局高層管理人員的重大挑戰(zhàn) 美國(guó)商務(wù)部監(jiān)察長(zhǎng) 華盛頓特區(qū)20230 監(jiān)察長(zhǎng)辦公室對(duì)美國(guó)專利商標(biāo)局的重大挑戰(zhàn)的評(píng)估總結(jié) 2000年的報(bào)告合并法案要求聯(lián)邦監(jiān)察長(zhǎng)確定他們各部門(mén)所面監(jiān)的高層管理人員挑戰(zhàn)。2015財(cái)政年的“美國(guó)商務(wù)部高層管理人員挑戰(zhàn)”報(bào)告在影響商務(wù)部所有部門(mén)的挑戰(zhàn)之外，還具體指出了美國(guó)專利商標(biāo)局面臨的四個(gè)挑戰(zhàn)。報(bào)告全文可在找到。監(jiān)察長(zhǎng)辦公室對(duì)美國(guó)專利商標(biāo)局的重大挑戰(zhàn)的評(píng)估總結(jié)

財(cái)務(wù)報(bào)表審計(jì)和管理保證的概要表１.財(cái)務(wù)報(bào)表審計(jì)概要審計(jì)意見(jiàn)未修改重述無(wú)重大缺陷初始余額新的解決的合并的最終余額無(wú)00N/AN/A0總體重大缺陷00N/AN/A0表2.管理保證概要財(cái)務(wù)報(bào)告的內(nèi)部控制的有效性（FMFIA§2）保證聲明不合格重大缺陷初始余額新的解決的合并的重新評(píng)估最終余額無(wú)00N/AN/AN/A0總體重大缺陷00N/AN/AN/A0對(duì)運(yùn)營(yíng)的內(nèi)部控制的有效性（FMFIA§2）保證聲明不合格重大缺陷初始余額新的解決的合并的重新評(píng)估最終余額無(wú)00N/AN/AN/A0總體重大缺陷00N/AN/AN/A0符合財(cái)政管理系統(tǒng)要求（FMFIA§４）保證聲明不合格重大缺陷初始余額新的解決的合并的重新評(píng)估最終余額無(wú)00N/AN/AN/A0總體重大缺陷00N/AN/AN/A0符合聯(lián)邦財(cái)政管理改善法案（FMFIA）機(jī)構(gòu)審計(jì)師整體實(shí)質(zhì)合規(guī)是是1.系統(tǒng)要求是是2.會(huì)計(jì)標(biāo)準(zhǔn)是是3.交易層面的USSGL是是N/A不適用

經(jīng)過(guò)修訂的2002年不當(dāng)付款信息法案 TheIPIAof2002,asamendedbytheImproperPaymentsEliminationandRecoveryAct(IPERA）of2010andImproperPaymentsEliminationandRecoveryImprovementAct(IPERIA）of2012,requiresagenciestoperiodicallyreviewallprogramsandactivitiesandidentifythosethatmaybesusceptibletosigni?cantimproperpayments,takemultipleactionswhenprogramsandactivitiesareidenti?edassusceptibletosigni?cantimproperpayments,andannuallyreportinformationontheirimproperpaymentsmonitoringandminimizationeTorts.OMBCircularA-123,Management’sResponsibilityforInternalControl,AppendixC,RequirementsforE;ectiveMeasurementandRemediationofImproperPayments,providesguidancetoagenciestocomplywithIPIA,asamended,andforagencyimproperpaymentseTorts.TheUSPTOhasnotidenti?edanyprogramsoractivitiessusceptibletosigni?cantimproperpaymentsoranysigni?cantproblemswithimproperpayments.TheUSPTOrecognizestheimportanceofmaintainingadequateinternalcontrolstoensuretheaccuracyandintegrityofpaymentsmadebytheagency,andtheUSPTOmaintainsastrongcommitmenttocontinuousimprovementintheoveralldisbursementmanagementprocess.ForFY2015andbeyond,theUSPTOwillcontinueitseTortstoensuretheintegrityofitsdisbursements.RiskAssessmentAreviewofallprogramsandactivitiesthattheUSPTOadministersisperformedeverythreeyearstoassistinidentifying,reporting,and/orpreventingerroneousorimproperpayments.ThisreviewwaslastcompletedinFY2014.TheUSPTOannuallyconductsanassessmentoftheeTectivenessofinternalcontrolover?nancialreporting,incompliancewithOMBCircularA-123,Management’sResponsibilityforInternalControl.Furthermore,everythreeyears,theassessmentincludesareviewofinternalcontrolsoverdisbursementprocesses.ThemostrecentreviewperformedinFY2013indicatedthatcurrentinternalcontrolsoverdisbursementprocessesweresound.TheUSPTOcompletesanannualimproperpaymentsriskassessmentcoveringallofitsprograms/activitiesasrequiredbyOMBCircularA-123,AppendixC.Theseimproperpaymentsriskassessmentsoftheentity’sprograms/activitiesalsoincludeassessmentsofthecontrolandprocurementenvironment.Theimproperpaymentsprogram/activityriskassessmenthasrevealednorisk-susceptibleprograms.TheresultsoftheUSPTOassessmentsrevealednorisk-susceptibleprograms,anddemonstratedthat,overall,theUSPTOhasstronginternalcontrolsoverdisbursementprocesses,theamountofimproperpaymentsbytheUSPTOisimmaterial,andtheriskofimproperpaymentsislow.StatisticalSamplingAstheUSPTOdoesnothaveanyprogramsoractivitiesthataresusceptibletosigni?cantimproperpayments,astatisticalsamplingprocesshasnotbeenconductedtoestimatetheimproperpaymentrateforUSPTOprogramsandactivities.ImproperPaymentsReporting,RootCauses,andCorrectiveActionsDuringFY2015,theimproperpaymentsforallUSPTOprogramsandactivitiesamountedto$0.38million,or0.01percentoftotaloutlays.AstheUSPTOdoesnothaveanyprogramsoractivitiesthataresusceptibletosigni?cantimproperpayments,animproperpaymentreductionoutlook,rootcauseanalyses,andcorrectiveactionsarenotpresentedforUSPTOprogramsandactivities.AccountabilityTheUSPTOhasnotidenti?edanysigni?cantproblemswithimproperpayments.DuringFY2015,theimproperpaymentsforallUSPTOprogramsandactivitiesdidnotexceedthestatutorythresholdsforincreasedreporting.TheUSPTOrecognizestheimportanceofmaintainingadequateinternalcontrolstoensureproperpayments,anditscommitmenttocontinuousimprovementindisbursementmanagementprocessesremainsverystrong.TheUSPTO’sChiefFinancialO^cer(CFO）hasresponsibilityforestablishingpoliciesandproceduresforassessingUSPTOandprogramrisksofimproperpayments,takingactionstoreduceimproperpayments,andreportingtheresultsoftheactionstomanagementforoversightandotheractionsasdeemedappropriate.TheCFOhasdesignatedtheDeputyCFOtooverseeinitiativesrelatedtoreducingimproperpaymentswithintheUSPTO.RecapturesofImproperPaymentsPaymentRecaptureAuditsTheUSPTOdoesnotcurrentlyconductrecaptureaudits,aspriorrecaptureauditactivitydidnotyieldanymeaningfulresults.AsrecaptureauditsweredeemednotcosteTectivefortheUSPTO,paymentrecapturerates,dispositionofrecapturedfunds,andagingofoutstandingoverpaymentsarenotpresentedforUSPTOprogramsandactivities.OverpaymentsRecapturedOutsideofPaymentRecaptureAuditsThefollowingtablesummarizestheUSPTO’soverpaymentsidenti?ed,andoverpaymentsveri?edasrecaptured,throughsourcesotherthanpaymentrecaptureauditsthatarereportableinthecurrent?scalyearandthatwasreportedinprior?scalyears.Prior?scalyears’amountsrepresentamountsreportedforFY2011throughFY2014,asFY2011wasthe?rst?scalyearforthisreportingrequirement.AmountsrecapturedforcurrentyearreportingincludespaymentrecapturesduringFY2015ofbothimproperpaymentsreportedinFY2015andimproperpaymentspreviouslyreportedinprior?scalyears.奪回審計(jì)中外部多付款?yuàn)Z回（以百萬(wàn)美元計(jì)）多付款的來(lái)源本年度（CY）前一年（PY）累積（CY+PY）可能的不當(dāng)付款中付款審查的數(shù)量(#)可能的不當(dāng)付款中付款審查的美元($)支付中止的數(shù)量(#)支付中止的美元($)潛在的不當(dāng)付款和確定準(zhǔn)確的付款審查的數(shù)量(#)潛在的不當(dāng)付款和確定準(zhǔn)確的付款審查的美元($)后置付款審查$0.10$-$1.49$1.49$1.59$1.49審計(jì)和其他審查0.030.03-賣(mài)方報(bào)告0.080.084.744.744.824.82總計(jì)$0.21$0.08$6.23$6.23$6.44$6.31TheUSPTOcontinuestoenhanceitsprocessesandidentifyandimplementadditionalprocedurestopreventanddetectimproperpayments.InFY2015,theUSPTOcontinueditsreportingprocedurestoseniormanagementandtotheDepartmentofCommerceonimproperpaymentsandpaymentrecapturesdata,identifyingthenatureandmagnitudeofanyimproperpayments,alongwithanynecessarycontrolenhancementstopreventfurtheroccurrencesofthetypesofimproperpaymentsidenti?ed.TheUSPTO’sanalysisofthedatareportedre?ectsthatimproperpaymentswerebelowone-?fthofonepercentinFY2015andFY2014.TheUSPTOhasadditionallyreviewedall?nancialstatementauditcommentsandresultsofotherpaymentreviewsforindicationsofbreachesofdisbursementcontrols.Noneoftheseauditcommentsorreviewshaveuncoveredanysigni?cantproblemswithimproperpaymentsortheinternalcontrolsthatsurrounddisbursements.TheUSPTOhasimproperpaymentsmonitoringandminimizationeTortsinplace,includingtheidenti?cationofimproperpaymentsthroughpost-paymentreviewsandcontractcloseoutreviews.TheUSPTOseekstoidentifyoverpaymentsanderroneouspaymentsbyreviewing(1）creditmemosandrefundchecksissuedbyvendorsorcustomersand(2）undeliveredelectronicpaymentsreturnedby?nancialinstitutions.Inaddition,theUSPTOhasimplementedprocessimprovementstominimizeerroneouspaymentsresultingfromvendorpaymentassignments,whichhashistoricallybeenthesourceofthelargerimproperpayments.Amaster?leisnowbeingkeptforallassignmentsandisbeingsenttoallpaymenttechniciansandapprovers.Techniciansandapproversarealsoremindedperiodicallytomonitorassignments.AgencyReductionofImproperPaymentswiththeDoNotPayInitiativeDuringFY2013,theUSPTOimplementedaperiodicvendorrecordeligibilityvalidationprocessusingDoNotPayInitiativedatabasestopreventimproperpayments.Thisprocessisongoingwithnosigni?cantimpact.Inaddition,theUSPTOhasincorporatedthefollowingIPERIAlistedDoNotPaydatabasesintoexistingbusinessprocessesandprograms:1.TheDeathMasterFileoftheSocialSecurityAdministration,and2.GSA’sExcludedPartiesListSystem/SystemforAwardManagement.TheUSPTOhasimplementedamonthlybatchprocesspost-paymentscreeningofanapplicablesubsetofpaymentstoidentifyanyimproperpaymentsandtotakeanyappropriaterecoveryorcorrectiveandpreventativeactions.TheUSPTOhasalsoimplementedcontinuousmonitoringofanapplicablesubsetofactivevendorrecordstoensurethatvendorsarenotsubjecttopaymentandprocurementrestrictions.Resultsareusedtobettermaintainorvendorrecordstoreduceorpreventimproperpaymentsandawards.DuringFY2015,thevalidationprocessesusingtheDoNotPayInitiativedatabaseshavenotresultedintheidenti?cationorreductionofanyimproperpaymentsorawards.預(yù)防不當(dāng)付款中不支付行動(dòng)的結(jié)果（以百萬(wàn)美元計(jì)）可能的不當(dāng)付款中付款審查的數(shù)量(#)可能的不當(dāng)付款中付款審查的美元($)支付中止的數(shù)量(#)支付中止的美元($)潛在的不當(dāng)付款和確定準(zhǔn)確的付款審查的數(shù)量(#)潛在的不當(dāng)付款和確定準(zhǔn)確的付款審查的美元($)IPERIA具體數(shù)據(jù)庫(kù)回顧22,613$900.200$028$0.01IPERIA具體數(shù)據(jù)庫(kù)中未列出的回顧不適用不適用不適用不適用不適用不適用

凍結(jié)足跡美國(guó)專利商標(biāo)局的員工數(shù)量繼續(xù)增長(zhǎng)，比2012財(cái)政年基線增加了936名員工一美國(guó)專利商標(biāo)局在探索不同的選擇，在現(xiàn)有平方英尺內(nèi)對(duì)空間進(jìn)行重新堆疊和重新配置，以在末來(lái)容納更多的員工。此外，2011年9月16日簽署的《萊希-史密斯美國(guó)發(fā)明法案》（AIA）要求美國(guó)專利商標(biāo)局建認(rèn)至少二個(gè)衛(wèi)星局。第一個(gè)永久衛(wèi)星局已于2012財(cái)年在底特律成立，現(xiàn)在容納了l02名專利審查員和專利審理和上訴委員會(huì)評(píng)委。第二個(gè)永久衛(wèi)星局于2015財(cái)年在丹佛成立，并且正在招工。美國(guó)專利商標(biāo)局于2013財(cái)年設(shè)立了臨時(shí)辦事處，以在2015年財(cái)年前建好最終場(chǎng)地之前容納硅谷、加利福尼亞州和得克薩斯州和達(dá)拉斯市的行政法官?！度R希-史密斯美國(guó)發(fā)明法案》使美國(guó)專利商標(biāo)局不得不拓展自己的業(yè)務(wù)，預(yù)計(jì)這將需要更大的面積，因?yàn)槲覀儗⒃诩永Ｄ醽喼莺偷每怂_斯州建立永久辦公空間。凍結(jié)足跡基線比較2012財(cái)年基線2013財(cái)年（較2012財(cái)年基線的變化）2014財(cái)年（較2012財(cái)年基線的變化）2015財(cái)年（較2012財(cái)年基線的變化）（平方英尺（SF）單位為百萬(wàn)）3.1193.140（比2012財(cái)年增加20,423RSF）3.176（比2012財(cái)年增加56,678RSF）3.180（比2012財(cái)年增加61,462RSF）運(yùn)行維護(hù)成本報(bào)告-直接租租建筑2012財(cái)年報(bào)告費(fèi)用2013財(cái)年（較2012財(cái)年基線的變化）2014財(cái)年（較2012財(cái)年基線的變化）2015財(cái)年（較2012財(cái)年基線的變化）（百萬(wàn)美元）$0.4$0.3（比2012財(cái)年減少$0.1百萬(wàn)）$0.4（比2012財(cái)年增加$0.0百萬(wàn)）$0.4（比2012財(cái)年增加$0.0百萬(wàn)）

民事貨幣處罰法 修訂后的1990年聯(lián)邦民事處罰法通貨膨脹調(diào)節(jié)法案,要求機(jī)構(gòu)進(jìn)行定期并且持續(xù)的通貨膨脹調(diào)節(jié)的民事貨幣處罰，來(lái)維持它們的威懾效果。USPTO在2015財(cái)年未違反民事貨幣處罰法。

2015財(cái)年USPTO校園最新通報(bào)EstablishRegionalofficePresence Aspartoftheagency’se_ortstorecruitando_erservicesnationwide,theUSPTOopenedtwoadditionalregionaloccesinearlyFY2016.TheSiliconValleyRegionalUnitedStatesPatentandTrademarkOcceinSanJose,CA,openedinOctober.ThisocceislocatedwithintheSanJoseCityHallthroughauniqueleasewiththeCityofSanJose.Thisleaseo_eredUSPTOtheopportunitytoobtainClassAspaceinanarchitecturallysignificantbuilding.Thisbuildinghousespatentexaminersandadministrativepatentsjudgeswithinthreefloors.Thefirstfloorislargelycomprisedofretailspacethatwillallowtheagencysignificantspaceforeducationandoutreach,aswellasaflexibletrainingfunction.Thespacealsofeaturesgraphicsrelating TheotherregionalocceopenedinDallas,TX,inNovember.LocatedinahistoricfederalbuildinginthedowntownareaapproximatetobothDealeyPlazaandUnionStation,thebuildinghousesapproximately120employeesconsistingprimarilyofpatentexaminersandadministrativepatentjudges.ThefirstfloorspaceissetasideforpublicaccessandtrainingandothersaPublicSearcharea,aHearingRoom,andconferencingandtrainingfunctions.ThefifthfloorisdevotedtostaffofficesCampusUpdates TheOcceofAdministrativeServicescompletedasubstantialtaskofre-carpetingandrepaintingour2.5-millionsquare-footcampus.ThecostwasabsorbedbytheowneroftheAlexandria,VA,campusbuildingsaspartofaleaserequirement,butsignificantcoordinationwasrequiredtocompletetheworkatnightwithminimalimpacttoemployees.ThisthreeyearprojectconcludedinFY2015,withonlytwonightsmissedduetosignificantweatherissues.Milestonesattheconclusionoftheprojectincludedrecycling583tonsofcarpet,installing35,589cartonsofcarpettile（equivalenttolayingcarpetfor175miles）,andusing20,000gallonsofpaint（equivalenttopaintingtheEiffelTower1.25timesEnergyE]ciency TheUSPTOagainachievedtheEnvironmentalProtectionAgency’sprestigiousEnergyStarawardforachievingstrictbuildingperformancestandardssetbytheEnvironmentalProtectionAgencyforthefourthyearinarow.EnergyStarbuildingsuselessenergy,costlesstooperate,producefewergreenhousegasemissions,andperformbetterthan75percentofsimilaroccebuildingsnationwide. TheUSPTOengagedinanumberofprojectstopromoteenergyecciency.Onesuchnotableprojectwastoreplaceover1,150metalhalidelightfixtureswithinthetwoparkinggarageswithLEDbulbs.Thisreplacementgarneredasignificantsavingsonmonthlyutilitybillsaswellasasubstantialcreditof$266,000fromthelocalutilitycompany.Safe,Secure,andWell-MaintainedWorkplace TheOfficeofSecuritysuccessfullyhelditssecondagency-wideActiveShooterDrill.Thedrillwassenttoallemployees’desktopcomputersviatheUSPTO’semergencynotificationsystemandalertedagencypersonneltoimagineanactive-shooter-basedscenarioinorderforthemtotaketimetodetermineappropriateactionsbasedonavailableoptions. BasedontheOfficeofPersonnelManagement’s2014EmployeeViewpointSurveyofmorethan700,000federalemployees,theUSPTOexceededgovernment-wideratingsintheareasofsecurity,health,andsafety.Over88percentofUSPTOemployeesbelievethattheyaresuccientlyprotectedfromhealthandsafetyhazardsonthejobversusthegovernment-wideaverageresponseof76percent,andover92percentofUSPTOemployeesbelievethattheagencyhaspreparedthemforpotentialsecuritythreatsversusthegovernment-wideaverageresponseof76percent.