| Date |
Report No. |
Title |
| Date Feb. 2, 2009 |
Report No. GAO-09-232G |
Title
United States Government Accountability Office GAO
February 2009 FEDERAL INFORMATION SYSTEM CONTROLS AUDIT MANUAL (FISCAM) GAO-09-232G This is a work of the U.S. government and is not subject to copyright protection in the United States. The published product may be reproduced and distributed in its entirety without further permission from GAO. However, because this work may contain copyrighted im... |
| Date July 31, 2008 |
Report No. GAO-08-1029G |
Title
United States Government Accountability Office GAO
July 2008 FEDERAL INFORMATION SYSTEM CONTROLS AUDIT MANUAL (FISCAM) Exposure Draft GAO-08-1029G This is a work of the U.S. government and is not subject to copyright protection in the United States. The published product may be reproduced and distributed in its entirety without further permission from GAO. However, because this work may contain co... |
| Date March 21, 2007 |
Report No. GAO-07-625T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 10:00 a.m. EDT Wednesday, March 21, 2007 Testimony Before the Subcommittee on Aviation, Committee on Transportation and Infrastructure, House of Representatives FEDERAL AVIATION ADMINISTRATION Observations on Selected Changes to FAA’s Funding and Budget Structure in the Administration’s Reauthorization Propo... |
| Date Sept. 26, 2006 |
Report No. GAO-06-970 |
Title
United States Government Accountability Office GAO
September 2006 Report to Congressional Committees FINANCIAL MANAGEMENT Improvements Under Way but Serious Financial Systems Problems Persist GAO-06-970 September 2006 FINANCIAL MANAGEMENT Highlights
Highlights of GAO-06-970, a report to the Committee on Homeland Security and Governmental Affairs, U.S. Senate and the Committee on Government Reform,... |
| Date Sept. 21, 2006 |
Report No. GAO-06-1002R |
Title
United States Government Accountability Office Washington, DC 20548 September 21, 2006 The Honorable Todd R. Platts Chairman, Subcommittee on Government Management, Finance, and Accountability Committee on Government Reform House of Representatives Subject: Managerial Cost Accounting Practices: Department of Agriculture and the Department of Housing and Urban Development Dear Mr. Chairman: Authori... |
| Date March 1, 2006 |
Report No. GAO-06-406T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 2:00 p.m. EST Wednesday, March 1, 2006 Testimony Before the Subcommittee on Government Management, Finance, and Accountability, Committee on Government Reform, House of Representatives FISCAL YEAR 2005 U.S. GOVERNMENT FINANCIAL STATEMENTS Sustained Improvement in Federal Financial Management Is Crucial to Addres... |
| Date Feb. 9, 2005 |
Report No. GAO-05-284T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 2:00 p.m. Wednesday, February 9, 2005 Testimony
Before the Committee on Government Reform, House of Representatives FISCAL YEAR 2004 U.S. GOVERNMENT FINANCIAL STATEMENTS Sustained Improvement in Federal Financial Management Is Crucial to Addressing Our Nation’s Future Fiscal Challenges
Statement of David M. Wa... |
| Date Feb. 1, 2005 |
Report No. GAO-05-225G |
Title
United States Government Accountability Office GAO
February 2005 Financial Management Series CORE FINANCIAL SYSTEM REQUIREMENTS Checklist for Reviewing Systems under the Federal Financial Management Improvement Act GAO-05-225G ______________________________________________________________________________ PREFACE
______________________________________________________________________________ Februar... |
| Date July 30, 2004 |
Report No. GAO-04-763G |
Title
United States Government Accountability Office GAO
July 2004 Exposure Draft CORE FINANCIAL SYSTEM REQUIREMENTS Checklist for Reviewing Systems under the Federal Financial Management Improvement Act GAO-04-763G a ______________________________________________________________________________ PREFACE
______________________________________________________________________________ July 2004 The Federal ... |
| Date July 19, 2004 |
Report No. GAO-04-774 |
Title
United States Government Accountability Office GAO
July 2004 Report to the Ranking Minority Member, Committee on Governmental Affairs, U.S. Senate FINANCIAL MANAGEMENT Department of Homeland Security Faces Significant Financial Management Challenges GAO-04-774 a July 2004 FINANCIAL MANAGEMENT Department of Homeland Security Faces Significant Financial Management Challenges Highlights of GAO-04-774... |
| Date July 8, 2004 |
Report No. GAO-04-886T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:30 a.m. EDT Thursday, July 8, 2004 Testimony
Before the Subcommittee on Financial Management, the Budget, and International Security, Committee on Governmental Affairs, U.S. Senate FISCAL YEAR 2003 U.S. GOVERNMENT FINANCIAL STATEMENTS Sustained Improvement in Federal Financial Management Is Crucial to Addressing Our... |
| Date June 9, 2004 |
Report No. GAO-04-576 |
Title
United States General Accounting Office GAO
June 2004 Report to Congressional Requesters DOD TRAVEL CARDS Control Weaknesses Resulted in Millions of Dollars of Improper Payments GAO-04-576 a June 2004 DOD TRAVEL CARDS
Highlights of GAO-04-576, a report to congressional requesters Control Weaknesses Resulted in Millions of Dollars of Improper Payments Ineffective management and oversight of the Dep... |
| Date May 17, 2004 |
Report No. GAO-04-731R |
Title
United States General Accounting Office Washington, DC 20548 May 17, 2004 Congressional Defense Committees Subject: DOD Business Systems Modernization: Limited Progress in Development of Business Enterprise Architecture and Oversight of Information Technology Investments The Department of Defense’s (DOD) long-standing business systems problems adversely affect the economy, effectiveness, and eff... |
| Date Sept. 24, 2003 |
Report No. GAO-03-1170T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 2:00 p.m. Wednesday, September 24, 2003 Testimony
Before the Subcommittee on Government Efficiency and Financial Management, Committee on Government Reform, House of Representatives FINANCIAL MANAGEMENT Sustained Effort Needed to Resolve Long-Standing Problems at U.S. Agency for International Development
Statement of G... |
| Date May 13, 2003 |
Report No. GAO-03-750T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 2:00 p.m. EDT Tuesday, May 13, 2003 Testimony Before the Subcommittee on Government Efficiency and Financial Management, Committee on Government Reform, House of Representatives FINANCIAL MANAGEMENT Challenges Remain in Addressing the Government's Improper Payments
Statement of McCoy Williams, Director Financial Manage... |
| Date May 1, 2003 |
Report No. A06862 |
Title
|
| Date April 18, 2003 |
Report No. A06796 |
Title
|
| Date April 1, 2003 |
Report No. GAO-03-595T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 2 p.m. EST Tuesday, April 1, 2003 Testimony
Before the Subcommittee on Government Efficiency and Financial Management, Committee on Government Reform, House of Representatives PERFORMANCE BUDGETING Current Developments and Future Prospects
Statement of Paul L. Posner, Managing Director Federal Budget Analysis, Strategi... |
| Date Nov. 22, 2002 |
Report No. GAO-03-143 |
Title
United States General Accounting Office GAO
November 2002 Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives TAX ADMINISTRATION IRS Needs to Further Refine Its Tax Filing Season Performance Measures GAO-03-143 United States General Accounting Office November 2002 G A O
Accountability Integrity Reliability Highlights
Why GAO Did This Study
The t... |
| Date Sept. 12, 2002 |
Report No. GAO-02-916R |
Title
United States General Accounting Office Washington, DC 20548 September 12, 2002 Mr. John E. Potter Postmaster General Subject: U.S. Postal Service: Accounting for Postretirement Benefits Dear Mr. Potter: As you know, in 1992 GAO issued a report that, among other things, considered the United States Postal Service’s (USPS) accounting for postretirement health benefit 1 costs. That report conclude... |
| Date May 30, 2002 |
Report No. GAO-02-606 |
Title
United States General Accounting Office GAO
May 2002 Report to the Chairman, Committee on Transportation and Infrastructure, House of Representatives FAA ALASKA Weak Controls Resulted in Improper and Wasteful Purchases GAO-02-606 a A United States General Accounting Office Washington, D.C. 20548 May 30, 2002 The Honorable Don Young Chairman Committee on Transportation and Infrastructure House of R... |
| Date March 25, 2002 |
Report No. A02993 |
Title
Federal Accounting Standards Advisory Board 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
19 March 25,2002 .Tb: Heads of Agencies, Users, Preparers, and Auditors Federal Financial Information of The Federal Accounting Standards Advisory Board is requesting comments on the exposure draft (ED), Eliminatinq the Cateqorv National Defense Propertv, Plant, .., ,.. .- _I and Equipment. Currently, the acq... |
| Date March 19, 2002 |
Report No. A02948 |
Title
Federal Accounting
March 19,2002 Standards Advisory Board TO: HEADS OF FEDERAL AGENCIES AND ALL OTHERS WHO USE, PREPARE, AND AUDIT FEDERAL FINANCIAL INFORMATION The Federal Accounting Standards Advisory Board (FASAB or the Board) is requesting comments on the exposure draft of a proposed statement of federal accounting standards, Selected Standards for the Consolidated Financial Report of the Uni... |
| Date March 19, 2002 |
Report No. A02949 |
Title
Federal Accounting Standards Advisory Board March 19,2002 To: Heads of Agencies, Users, Preparers, and Auditors of Federal Financial Information The Federal Accounting Standards Advisory Board is requesting comments on the exposure draft, Target Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States Government. The exposure draft provides conceptual gu... |
| Date Feb. 19, 2002 |
Report No. A02929 |
Title
Federal Accountrng Standards AdWory Boaid ,’ ,:-; :, ;. To Users, preparers and auditors of federal flnanclal rnformatlon February 19,2002 -_. The Fed&al Accouvtlng Standards Advisory.,Board seeks-cbinments6n thrs proposed Statement of Federal Financial Accountlng Standards;- RsClass#~~~t~onof StewardshIp ResponsibMes and E//mmnat!ng the Current SetvIces Assessment StewardshIp responslbllltles ... |
| Date Feb. 1, 2002 |
Report No. A02786 |
Title
p
J o i n t Financial M a n a g e m e n t Improvement 4w7e& Program A Newsletter for Government Financial Managers Winter 2002, Vol. 13. No. 4. CONTENTS
The Executive Branch Management Scorecard .. . . . . .. .. 1 New OMB Controller -Mark WEversolz . . . .. . . . . .. . . . . . 1 AJaint Perspective . . . . .. . . . . . . .. . . . . . 2 CFO Cowcil Update ............. 3 Improving InfimrcationSecuti... |
| Date Nov. 1, 2001 |
Report No. GAO-02-248G |
Title
United States General Accounting Office GAO November 2001 ACCOUNTING PRINCIPLES, STANDARDS, AND REQUIREMENTS Title 2 Standards Not Superceded by FASAB Issuances GAO-02-248G ______________________________________________________________________________ PREFACE ______________________________________________________________________________ November 2001 Before 1991, accounting principles, standards, ... |
| Date Oct. 1, 2001 |
Report No. A02394 |
Title
Federal Accounting Standards Advisory Board Reporting Corrections Amending of Errors and Changes SFFAS No. 7, Accounting in Accounting Principles and Other Financing for Revenue Sources Statement of Federal Financial Accounting Standards No. 21 October 2001 :i STANDARDS ADVliOlWBOA~D’~ i .’ ., The Federal Accounting Standards Advisory Board (FASAB or “the Boa,rcrll) was established by ,the S... |
| Date Sept. 1, 2001 |
Report No. A02377 |
Title
Federal Accounting Standards Advisory Board ELIMINATION OF CERTAIN DISCLOSURES RELATED TO TAX REVENUE TRANSACTIONS BY THE INTERNAL REVENUE SERVICE, CUSTOMS, AND OTHERS Amending SFFAS 7 for Revenue and Other Financing Accounting Sources Statement of Federal Financial Accounting Standards No. 20 September 2001 THE FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD ‘. ‘. The Federal Accounting Standards... |
| Date Aug. 15, 2001 |
Report No. GAO-01-764 |
Title
United States General Accounting Office GAO
August 2001 Report to Congressional Requesters FINANCIAL MANAGEMENT DOD Improvement Plan Needs Strategic Focus GAO-01-764 Contents Letter Appendixes
Appendix I: Objectives, Scope, and Methodology 3 36 37 Appendix II: Comments From the Department of Defense Appendix III: List of Accounting, Finance, and Feeder Systems Not Included in DOD Fiscal Year 2000 ... |
| Date Aug. 13, 2001 |
Report No. GAO-01-910R |
Title
United States General Accounting Office Washington, DC 20548 August 13, 2001 Mr. Richard Gregg Commissioner Financial Management Service Department of the Treasury Subject: Internal Controls: Federal Disbursement Controls Can Be Strengthened Dear Mr. Gregg: We recently reported on the U.S. government’s consolidated financial statements for fiscal year 2000.1 In connection with fulfilling our req... |
| Date Aug. 1, 2001 |
Report No. A01603 |
Title
J o i n t .F i n a n c i a I M a n a g e m e n t Improvement A Newsletter for Government Financial Managers Summer 2001 Vol. 13. No. 2. C Plan To Streamline
Plan i71Streamline lkierai
Grant Proms Imed . . . . . . . . . .. . Federal Grant Process Issued ; E 1 New OPM Dire&r and JFm Principal ................. 1 A Joint Rrspective ......... ...... 2 New CFO Council Members 3 Jl%llP Imes Paper on Par... |
| Date Aug. 1, 2001 |
Report No. A02538 |
Title
;; KAUB .- 7. ,.z. ,,c,Federal Accounting,.,i :,. ,. Advisory .: Why or why not? Do you believe that the standard should specify certain criteria, such as program size, for identifying major programs? If so, do you believe that the largest programs should be identified as major programs? What other criteria would you suggest? The Board considered a special situation in which some entities administ... |
| Date Aug. 1, 2001 |
Report No. GAO-01-1008G |
Title
United States General Accounting Office GAO
August 2001 Internal Control Standards Internal Control Management and Evaluation Tool GAO-01-1008G PREFACE
August 2001 The General Accounting Office (GAO) issues standards for internal control in the federal government as required by 31 U.S.C. 3512(c), commonly referred to as the Federal Managers’ Financial Integrity Act of 1982. GAO first issued the ... |
| Date July 26, 2001 |
Report No. GAO-01-697 |
Title
United States General Accounting Office GAO
July 2001 Report to Congressional Requesters CANCELED DOD APPROPRIATIONS $615 Million of Illegal or Otherwise Improper Adjustments GAO-01-697 Contents Letter
Results in Brief Background Contract Reconciliation $615 Million of Adjustments Were Illegal or Otherwise Improper Contract Reconciliation Process Lacks Certain Fundamental Controls Contract Modific... |
| Date June 1, 2001 |
Report No. A01441 |
Title
Issue 68 l June 200 l/July 2QO 1 FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD AAAPC Member Lane Four Years of Service Concludes he Accounting and Auditing Policy Committee’s original at-large member, Mr. Jay Lane, has completed his service. Mr. Lane was an original member of the Committee and was instrumental in establishing the original operating procedures as well as the first five Technical Re... |
| Date May 1, 2001 |
Report No. GAO-01-703G |
Title
United States General Accounting Office Washington, DC 20548 May 2001 HEADS OF DEPARTMENTS AND AGENCIES Improper payments are a widespread and significant problem in the federal government and will continue to be of concern in the future. They include inadvertent errors, payments for unsupported or inadequately supported claims, payments for services not rendered, payments to ineligible beneficiar... |
| Date April 10, 2001 |
Report No. GAO-01-516R |
Title
United States General Accounting Office Washington, DC 20548 April 10, 2001 The Honorable Ann Veneman The Secretary of Agriculture Subject: Rural Development: Assessment of Data Used to Support Non-Housing Direct Loan Programs Subsidy Cost Estimates Dear Madam Secretary: Rural Development’s (RD) long-standing problems with estimating the cost of its credit programs in accordance with the Federal... |
| Date April 1, 2001 |
Report No. A00988 |
Title
II J o I n t Financial Management Improvement Program A Newsletter for Government Financial Managers Spring 2001 Vol. 13 No. 01 HONORS GO TO TOP FINANCIAL MANAGEMENT AND AUDIT OFFICIALS Special JFMIP Conference Section At the Scantlebury Awards ceremony are: Jeffrey StetnhofA Kenneth Bresnahan, Lawrence Alwtn and Davtd Walker. a:::$$ s;. Continued Public on nextpage Private
Increase revenue Reduce... |
| Date April 1, 2001 |
Report No. A00901 |
Title
Federal Accounting Standards Advisory Board Change in Certain Requirements for Reconciling Operations Obligations and Net Cost of Sources Amendment of SFFAS 7, Accounting for Revenue and Other Financing Statement of Federal Financial Accounting Standards No. 22 October 2001 THE FEDERAL ACCOUNTING STANDARDS ADWSORY BOARD _ ’ ’’ ,‘1 The Federal Accounting Standards Advisory Board (FASAB or .... |
| Date March 8, 2001 |
Report No. GAO-01-356 |
Title
United States General Accounting Office GAO
March 2001 Report to Congressional Requesters BUREAU OF LAND MANAGEMENT Improper Charges Made to Mining Law Administration Program GAO-01-356 Contents Letter Appendixes
Appendix I: Objectives, Scope, and Methodology 3 20 25 28 10 11 21 Appendix II: Comments From the Department of the Interior Appendix III: Staff Acknowledgments Tables Table 1: MLAP Time ... |
| Date March 1, 2001 |
Report No. A00763 |
Title
Federal Accounting Standards Advisory Board Technical Amendments to Account/rig Standards For Direct Lqans and Loan Guarantees In Statement of Federal Financial Accounting Standards No. 2 Statement of Federal Financial Accounting Standards No. 19 March 2001 THE FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD The Federal Accounting Standards Advisory Board (the FASAB or “the Board”) was established... |
| Date Feb. 16, 2001 |
Report No. GAO-01-295 |
Title
United States General Accounting Office GAO
February 2001 Report to Congressional Committees CONTRACT MANAGEMENT No DOD Proposal to Improve Contract Service Costs Reporting GAO-01-295 Contents Letter Appendixes
Appendix I: Categories for Contract Services 3 12 15 16 18 Appendix II: Selected GAO Reports Appendix III: Description of Exemptions for Reporting of Advisory and Assistance Services Append... |
| Date Jan. 8, 2001 |
Report No. GAO-01-206R |
Title
United States General Accounting Office Washington, DC 20548 January 8, 2001 The Honorable Duncan L. Hunter House of Representatives Subject: Department of the Navy: Unauthorized Activity Codes Used to Requisition New and Excess DOD Property Dear Mr. Hunter: This letter is part of our continuing effort to address inventory management activities as a high-risk area1 within the Department of Defense... |
| Date Jan. 8, 2001 |
Report No. GAO-01-196R |
Title
United States General Accounting Office Washington, DC 20548 January 8, 2001 The Honorable Duncan L. Hunter House of Representatives Subject: Department of the Air Force: Unauthorized Activity Codes Used to Requisition New and Excess DOD Property Dear Mr. Hunter: This letter is part of our continuing effort to address inventory management activities within the Department of Defense (DOD) as a high... |
| Date Jan. 8, 2001 |
Report No. GAO-01-221R |
Title
United States General Accounting Office Washington, DC 20548 January 8, 2001 The Honorable Duncan L. Hunter House of Representatives Subject: General Services Administration: Unauthorized Activity Codes Used to Requisition New and Excess Government Property Dear Mr. Hunter: This letter is part of our continuing effort to address inventory management activities within the Department of Defense (DOD... |
| Date Jan. 1, 2001 |
Report No. SP-01-8 |
Title
J.o i n t F i ‘n a n c i .a I M a n a g’e m e n t I.m p i o’v e m e n t Program ANewsletter for Government Financial Managers Winter 2001 Vol. 12. No. 4. New Horizons for Financial Management FMIP will be hosting its 30* annual JFMIP Conference on March 13,200l at the Hilton Washington and Towers in Washington, DC. This Conference will feature a kevnote speaker from the Federal governments t... |
| Date Dec. 6, 2000 |
Report No. GAO-01-86R |
Title
United States General Accounting Office Washington, DC 20548 December 6, 2000 The Honorable Duncan L. Hunter House of Representatives Subject: Concerns Raised About Use of Unreconciled Activity Codes to Requisition New and Excess Government Property Dear Mr. Hunter: This letter is part of our continuing effort to address inventory management activities within the Department of Defense (DOD) as a h... |
| Date Dec. 6, 2000 |
Report No. GAO-01-85R |
Title
United States General Accounting Office Washington, DC 20548 December 6, 2000 The Honorable Duncan L. Hunter House of Representatives Subject: Department of the Army: Unauthorized Activity Codes Used to Requisition New DOD Property Dear Mr. Hunter: This letter is part of our continuing effort to address inventory management activities within the Department of Defense (DOD) as a high-risk area.1 Du... |
| Date Nov. 17, 2000 |
Report No. GAO-01-42 |
Title
United States General Accounting Office GAO
November 2000 Report to the Commissioner of Internal Revenue INTERNAL REVENUE SERVICE Recommendations to Improve Financial and Operational Management GAO-01-42 Contents Letter Executive Summary Chapter 1 Introduction Chapter 2 Weaknesses in IRS’ Management of Unpaid Assessments
Objectives, Scope, and Methodology 5 8 20 21 Reporting Unpaid Assessments M... |
