Somehow the national debt has managed to reach $28 trillion. But, where is it? It’s in a set of electronic schedules maintained by the Treasury Department’s Bureau of the Fiscal Service. In auditing the government’s financial statements for 2021, the Government Accountability Office found a flaw: a deficiency in the information system controls. With what it is and the implications, the Federal Drive with Tom Temin turned to the GAO’s director of financial management and assurance, Cheryl Clark.