| Date |
Report No. |
Title |
| Date June 26, 2002 |
Report No. GAO-02-705 |
Title
United States General Accounting Office GAO
June 2002 Report to the Chairman, Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations, Committee on Government Reform, House of Representatives SINGLE AUDIT Actions Needed to Ensure That Findings Are Corrected GAO-02-705 a Contents Letter
Results in Brief Background Objectives, Scope, and Methodology Agencies’ Ef... |
| Date June 10, 2002 |
Report No. GAO-02-589 |
Title
United States General Accounting Office GAO
June 2002 Report to the Commanding General, U.S. Army Corps of Engineers INFORMATION SECURITY Corps of Engineers Making Improvements, But Weaknesses Continue GAO-02-589 a A United States General Accounting Office Washington, D.C. 20548 June 10, 2002 Lt. General Robert B. Flowers, USA Commanding U.S. Army Corps of Engineers Dear General Flowers: In connec... |
| Date June 6, 2002 |
Report No. GAO-02-791T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10 a.m. EDT Thursday, June 6, 2002 Testimony Before the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations, Committee on Government Reform, House of Representatives FINANCIAL MANAGEMENT Effective Implementation of FFMIA Is Key to Providing Reliable, Useful, and Timely Data
State... |
| Date March 29, 2002 |
Report No. GAO-02-443 |
Title
United States General Accounting Office GAO
March 2002 Report to Congressional Committees FINANCIAL AUDIT Independent and Special Counsel Expenditures for the Six Months Ended September 30, 2001 GAO-02-443 a Contents Letter Auditor’s Report
Background Opinion on Statements of Expenditures Consideration of Internal Control Compliance with Laws and Regulations Objectives, Scope, and Methodology Ag... |
| Date March 20, 2002 |
Report No. GAO-02-537T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 1 p.m. Wednesday, March 20, 2002 Testimony
Before the Subcommittee on Government Efficiency, Financial Management, and Intergovernmental Relations, House Committee on Government Reform DOD FINANCIAL MANAGEMENT Integrated Approach, Accountability, Transparency, and Incentives Are Keys to Effective Reform
Statement of Gr... |
| Date March 20, 2002 |
Report No. GAO-02-551T |
Title
United States General Accounting Office GAO Before the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations, Committee on Government Reform, House of Representatives For Release on Delivery Expected at 10 a.m. Wednesday, March 20, 2002 NATIONAL AERONAUTICS AND SPACE ADMINISTRATION Leadership and Systems Needed to Effect Financial Management Improvements
State... |
| Date Feb. 27, 2002 |
Report No. GAO-02-414 |
Title
United States General Accounting Office GAO
February 2002 Report to the Secretary of the Treasury FINANCIAL AUDIT IRS’s Fiscal Years 2001 and 2000 Financial Statements GAO-02-414 a Contents Letter Auditor’s Report Management Discussion and Analysis Financial Statements
Balance Sheets Statement of Net Cost Statements of Changes in Net Position Statements of Budgetary Resources Statements of Fin... |
| 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 Jan. 31, 2002 |
Report No. GAO-02-317 |
Title
United States General Accounting Office GAO
January 2002 Report to the Secretary of the Treasury FINANCIAL MANAGEMENT SERVICE Significant Weaknesses in Computer Controls Continue GAO-02-317 a Contents Letter Results in Brief Background Objectives, Scope, and Methodology FMS’s Entity-Wide Security Management Program Continues to Be Ineffective Serious General Computer Control Weaknesses Place FMS... |
| Date Dec. 10, 2001 |
Report No. GAO-02-266R |
Title
United States General Accounting Office Washington, DC 20548 December 10, 2001 Louise L. Roseman, Director Division of Reserve Bank Operations and Payment Systems Board of Governors of the Federal Reserve System Subject: Federal Reserve Banks: Areas for Improvement in Computer Controls Dear Ms. Roseman: In connection with fulfilling our requirement to audit the U.S. government’s fiscal year 2000... |
| Date Nov. 30, 2001 |
Report No. JFMIP-SR-01-03 |
Title
., Acquisition/Financial Systems ‘, lnterftlce Requirements JFMlP-SR-O1-03 Novanber 20M EXPOSURE DRAFT What is JFMIP?
The Joint Financial Management Improvement Program (JFMIP) is a joint undertaking of the U.S. Department of the Treasury, General Accounting Office (GAO), Office of Management and Budget (OMB), and .Office of PersonnelManagement (OPM), working in cooperation with one another, wit... |
| Date Nov. 1, 2001 |
Report No. JFMIP-SR-02-01 |
Title
,,, ..“,, ” _/ The, Joint Financial Management Improvement Program (JFMIP) is a joint undertaking of the U.S. Department of the Treasury, the General Accounting Office (GAO), the Office of Management and Budget (OMB), and the Office of Personnel Management (OPM), working in cooperation with each other and other agencies to improve financial management practices in the Federal Government. The ... |
| 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. 31, 2001 |
Report No. GAO-02-45 |
Title
United States General Accounting Office GAO
October 2001 Report to the Ranking Minority Member, Subcommittee on Banking, Housing, and Urban Affairs, U.S. Senate HUD MANAGEMENT Progress Made on Management Reforms, but Challenges Remain GAO-02-45 Contents Letter
Results in Brief Background HUD Made Progress Reorganizing and Consolidating Its Operations, but Some Inefficiencies Remain HUD Has Made Pr... |
| Date Oct. 24, 2001 |
Report No. A02633 |
Title
JFMIP White Paper: Parallel Operation of Software
Is it a Desirable Software Transition Technique? f I Parallel Operation of Software: Is it a Desirable Transition Technique? : FOREWORD
The JFMIP White Paper, “Parallel Operation of Software: Is It A Desirable Software System Transition Technique?” is intended to assist agencies when developing appropriate risk mitigation strategies when transi... |
| Date Oct. 15, 2001 |
Report No. A02376 |
Title
- CHIEF FINANCIALOFFICERS COUNCIL
AND JOINTFINANCZAL MANAGEMENT
IMPROVEMENTPR~GRAM i Building The Work Force Capacity to Successfblly Implement Financial Systems October 2001 JOINT FINANCIAL MANAGEMENT hU’ROVEMENT hOGRAM ,, ,, ,. , / ‘. 1990 K Street NW Suite 430 Washington, DC 20006
PtifiC@d Date: To: From:
‘,C.’ October 15,200 1 David M. Walker Comptroller General of the United States Pa... |
| Date Oct. 1, 2001 |
Report No. GAO-02-29 |
Title
United States General Accounting Office GAO
October 2001 Report to Congressional Committees FINANCIAL MANAGEMENT FFMIA Implementation Critical for Federal Accountability GAO-02-29 a Contents Letter
Results in Brief Background Scope and Methodology Continued System Weaknesses Prevent Full Financial Management Accountability Reasons for Noncompliance Criteria for Assessing Compliance With FFMIA Shou... |
| Date Sept. 28, 2001 |
Report No. GAO-01-1151 |
Title
United States General Accounting Office GAO
September 2001 Report to the Chairman, Subcommittee on Select Education, Committee on Education and the Workforce, House of Representatives FINANCIAL MANAGEMENT Poor Internal Controls Expose Department of Education to Improper Payments GAO-01-1151 United States General Accounting Office Washington, DC 20548 September 28, 2001 The Honorable Pete Hoekstra ... |
| Date Sept. 14, 2001 |
Report No. GAO-01-962 |
Title
United States General Accounting Office GAO
September 2001 Report to the Ranking Minority Member, Subcommittee on Housing, and Transportation, Committee on Banking, Housing and Urban Affairs, U.S. Senate HUD INFORMATION SYSTEMS Immature Software Acquisition Capability Increases Project Risks GAO-01-962 Contents Letter Executive Summary 1 2 Chapter 1 Introduction
HUD Relies on Information Systems T... |
| Date Sept. 3, 2001 |
Report No. GAO-01-911G |
Title
United States General Accounting Office GAO
September 2001 GRANT FINANCIAL SYSTEM REQUIREMENTS Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act GAO-01-911G
OPR: OP GAO Form 515 (Rev. 3/99) ______________________________________________________________________________ PREFACE ______________________________________________________________________________ Septemb... |
| 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 July 30, 2001 |
Report No. GAO-01-880R |
Title
United States General Accounting Office Washington, DC 20548 July 30, 2001 The Honorable Charles O. Rossotti Commissioner of Internal Revenue Subject: Management Letter: Improvements Needed in IRS’ Accounting Procedures and Internal Controls Dear Mr. Rossotti: In March 2001, we issued our report on the results of our audit of the Internal Revenue Service’s (IRS) financial statements and on the... |
| Date July 26, 2001 |
Report No. GAO-01-994T |
Title
United States General Accounting Office GAO Testimony
Before the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations, Committee on Government Reform, House of Representatives For Release on Delivery Expected at 10 a.m. Thursday, July 26, 2001 CANCELED DOD APPROPRIATIONS $615 Million of Illegal or Otherwise Improper Adjustments
Statement of Jeffrey C. Steinho... |
| Date July 24, 2001 |
Report No. GAO-01-997T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 9:30 a.m. Tuesday, July 24, 2001 Testimony
Before the Subcommittee on Select Education, Committee on Education and Workforce, House of Representatives FINANCIAL MANAGEMENT Poor Internal Control Exposes Department of Education to Improper Payments
Statement of Linda Calbom Director, Financial Management and Assurance GA... |
| Date July 3, 2001 |
Report No. GAO-01-615 |
Title
United States General Accounting Office GAO
July 2001 Report to the Secretary of the Interior INFORMATION SECURITY Weak Controls Place Interior’s Financial and Other Data at Risk GAO-01-615 United States General Accounting Office Washington, D.C. 20548 Le er t July 3, 2001 The Honorable Gale A. Norton The Secretary of the Interior Dear Madam Secretary: We reviewed information system general cont... |
| Date June 11, 2001 |
Report No. JFMIP-SR-01-02 |
Title
., -- . : ._- Federal Firmcia.1 Maaagement System Requirements JFMIP-SR-01-02 June 2001
-.. What is JFMIP?
The Joint Financial Management Improvement Program (JFMIP) is a joint undertaking, of the U.S. Department of the Treasury, the General Accounting Office, the Office of Management and Budget (OMB), and the Office of Personnel Management (OPM), working in cooperation with each other and other a... |
| Date May 17, 2001 |
Report No. GAO-01-525 |
Title
United States General Accounting Office GAO
May 2001 Report to the Secretary of Defense INFORMATION TECHNOLOGY Architecture Needed to Guide Modernization of DOD’s Financial Operations GAO-01-525 Contents Letter Appendix I Objectives, Scope, and Methodology 1 33 Appendix II Description of DOD Architecture Framework Essential Products 35 Appendix III Comments From the Department of Defense 39 Tabl... |
| Date May 16, 2001 |
Report No. GAO-01-743T |
Title
United States General Accounting Office GAO Testimony
Before the Subcommittee on the District of Columbia, Committee on Appropriations, House of Representatives For Release on Delivery Expected at 1:30 p.m. EDT Wednesday May 16, 2001 DISTRICT OF COLUMBIA Observations on Management Issues
Statement of J. Christopher Mihm, Director, Strategic Issues GAO-01-743T Mr. Chairman and Members of the Subcom... |
| Date May 11, 2001 |
Report No. GAO-01-741R |
Title
GGG United States General Accounting Office Washington, DC 20548 May 11, 2001 The Honorable Mel Martinez The Secretary of Housing and Urban Development Subject: Status of GAO’s Recommendations to the Department of Housing and Urban Development
Dear Mr. Secretary: We appreciated meeting with you earlier this year to discuss the management challenges facing the Department of Housing and Urban Deve... |
| Date May 1, 2001 |
Report No. JFMIP-SR-01-01 |
Title
4 Federal Financial Management System Requirements Benefit systl!m I Requirements _ ..’. IFMIP-SR;&Ol May What is JFMIP?
The Joint Financial Management improvement Program (JFMIP) is a joint undertaking of the U.S. Department of the Treasury, the General Accounting Office (GAO), the Office of Management and Budget (OMB), and the Office of Personnel Management (OPM), working in cooperation with o... |
| Date April 30, 2001 |
Report No. GAO-01-489 |
Title
United States General Accounting Office GAO
April 2001 Report to the Chairman, Subcommittee on the District of Columbia, Committee on Appropriations, House of Representatives DISTRICT OF COLUMBIA Weaknesses in Financial Management System Implementation GAO-01-489 United States General Accounting Office Washington, DC 20548 April 30, 2001 The Honorable Joe Knollenberg Chairman, Subcommittee on the ... |
| 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 March 30, 2001 |
Report No. GAO-01-505 |
Title
United States General Accounting Office GAO
March 2001 Report to Congressional Committees FINANCIAL AUDIT Independent and Special Counsel Expenditures for the Six Months Ended September 30, 2000 GAO-01-505 Contents Letter Auditor’s Report Appendixes
Appendix I: Statement of Expenditures for Independent Counsel Barrett 3 5 12 15 18 21 24 28 31 Appendix II: Statement of Expenditures for Independen... |
| Date March 1, 2001 |
Report No. GAO-01-371G |
Title
United States General Accounting Office GAO
March 2001 Financial Management Series GUARANTEED LOAN SYSTEM REQUIREMENTS Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act GAO-01-371G ______________________________________________________________________________ PREFACE ______________________________________________________________________________ March 2001 The F... |
| Date Feb. 26, 2001 |
Report No. GAO-01-383R |
Title
United States General Accounting Office Washington, DC 20548 February 26, 2001 The Honorable Kenneth M. Mead Inspector General Department of Transportation Subject: Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes Dear Mr. Mead: We have performed the procedures contained in the enclosure to this letter, which we agreed to perform and with which you concurred, solely to assist your ... |
| Date Jan. 31, 2001 |
Report No. GAO-01-155 |
Title
United States General Accounting Office GAO
January 2001 Report to the Mayor of the District of Columbia INFORMATION SECURITY Weak Controls Place DC Highway Trust Fund and Other Data at Risk GAO-01-155 United States General Accounting Office Washington, D.C. 20548 Le er t January 31, 2001 The Honorable Anthony A. Williams Mayor of the District of Columbia Dear Mayor Williams: We reviewed informati... |
| 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 Jan. 1, 2001 |
Report No. GAO-01-238G |
Title
United States General Accounting Office Washington, DC 20548 January 2001 HEADS OF DEPARTMENTS AND AGENCIES The Federal Financial Management Improvement Act (FFMIA) of 1996 requires, among other things, that agencies implement and maintain financial management systems that substantially comply with federal financial management systems requirements. These requirements are detailed in the Financial ... |
| Date Dec. 6, 2000 |
Report No. JFMIP-ET-01-01 |
Title
*CFO~ Project Managers Implementing Financial Systems in the Federal Government I' DECEMBER 2000
A Joint Project of the Chief Financial Officers Council and the Joint Financial Management Improvement Program JFMIP- ET- 01- 01 U.S. GOVERNMENT CHIEF FINANCIAL OFFICERS COUNCIL JOINT FINANCIAL MANAGEMENT IMPROVEMENT PROGRAM The members of the U.S. Government Chief Financial Officers (CFO) Council-the ... |
| Date Dec. 1, 2000 |
Report No. GAO-01-281G |
Title
United States General Accounting Office President’s Council on Integrity and Efficiency GAO/PCIE Financial Audit Manual Exposure Draft Volume 1
GAO-01-281G [This page intentionally left blank] CONTENTS [This page intentionally left blank] CONTENTS
100 200 210 220 225 230 235 240 245 250 260 270 275 280 INTRODUCTION PLANNING PHASE Overview Understand the Entity's Operations Perform Preliminary An... |
| 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... |
| Date Nov. 1, 2000 |
Report No. 164265 |
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 r o v e m e n t P r o g r a m (JFMP)
A Newsletter for Government Financial Managers Fall 2000 Vol. 12. No. 3. Financial Management System Improvements
A Joint Perspectwe 2
Scantlebury Award Nominations Two clear drivers for Federal agency financial management plans are the Chief Financial Officers (CFO) Act of 1990 and the Federal Financial
Man... |
| Date Oct. 27, 2000 |
Report No. GAO-01-37R |
Title
United States General Accounting Office Washington, DC 20548 October 27, 2000 Mr. Charles P. Nemfakos Senior Civilian Official for the Office of the Assistant Secretary of the Navy (Financial Management and Comptroller) Subject: Financial Management: Improvements Needed in the Navy’s Reporting of General Fund Inventory Dear Mr. Nemfakos: As a part of our annual audit of the governmentwide financ... |
| Date Oct. 16, 2000 |
Report No. GAO-01-103 |
Title
United States General Accounting Office GAO
October 2000 The Secretary of Housing and Urban Development HUD MANAGEMENT Status of Actions to Resolve Serious Internal Control Weaknesses GAO-01-103 Contents Letter Appendixes
Appendix I: Objectives, Scope, and Methodology 3 30 32 37 74 91 Appendix II: HUD and FHA Must Continue to Address Resource Management Weaknesses Appendix III: Status of HUD’s M... |
| Date Oct. 11, 2000 |
Report No. GAO-01-89 |
Title
United States General Accounting Office GAO
October 2000 Report to the Acting Commander, U.S. Army Corps of Engineers FINANCIAL MANAGEMENT Significant Weaknesses in Corps of Engineers’ Computer Controls GAO-01-89 United States General Accounting Office Washington, D.C. 20548 October 11, 2000 Major General Russell L. Fuhrman, USA Acting Commander U.S. Army Corps of Engineers Dear General Fuhrman:... |
| Date Oct. 6, 2000 |
Report No. GAO-01-43 |
Title
United States General Accounting Office GAO
October 2000 Report to the Chairman, Committee on the Budget, House of Representatives FEDERAL ACCOUNTING AND REPORTING Framework for Assessing the Reliability of Budget Execution Data Is Not Yet Fully Implemented GAO-01-43 Contents Letter Appendixes
Appendix I: Objectives, Scope, and Methodology 3 26 28 34 Appendix II: SBR Preparation and Linkage to the... |
| Date Oct. 1, 2000 |
Report No. GAO-01-99G |
Title
United States General Accounting Office GAO
October 2000 Financial Management Series SEIZED PROPERTY AND FORFEITED ASSETS SYSTEMS REQUIREMENTS Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act GAO-01-99G ______________________________________________________________________________ CONTENTS _______________________________________________________________________... |
| Date Oct. 1, 2000 |
Report No. JFMIP-SR-00-4 |
Title
Federal Financial Management System Requirements Property Management Svstems Riiquirements JFMIP-SR-00-4 October 2000 r
WhatisJFMIP? - The Joint Financial Management Improvement Program (JFMD?) is a joint undertaking of the U.S. Department of the Treasury, the General Accounting Office, the Office of Management and Budget, and the Office of Personnel Management, working in cooperation with each ot... |
| Date Sept. 29, 2000 |
Report No. AIMD-00-307 |
Title
United States General Accounting Office GAO
September 2000 Report to Congressional Committees FINANCIAL MANAGEMENT Federal Financial Management Improvement Act Results for Fiscal Year 1999 GAO/AIMD-00-307 United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-286104 September 29, 2000 The Honorable Fred Thompson Chairman The Honorable Joseph... |
| Date Sept. 29, 2000 |
Report No. AIMD-00-293 |
Title
United States General Accounting Office GAO
September 2000 Report to the Subcommittee on Government Management, Information, and Technology, Committee on Government Reform, House of Representatives SINGLE AUDIT Update on the Implementation of the Single Audit Act Amendments of 1996 GAO/AIMD-00-293 Contents Letter Appendixes
Appendix I: Data Collection Form for Reporting on Audits of States, Local ... |
