| Date |
Report No. |
Title |
| Date Oct. 1, 2002 |
Report No. GAO-03-273G |
Title
United States General Accounting Office GAO
October 2002 External Version 1 Applied Research and Methods Assessing the Reliability of Computer-Processed Data GAO-03-273G a Contents Preface Section 1: Introduction Section 2: Understanding Data Reliability Section 3: Deciding If a Data Reliability Assessment Is Necessary Section 4: Performing a Data Reliability Assessment Section 5: Viewing the Enti... |
| Date Sept. 20, 2002 |
Report No. GAO-02-973 |
Title
United States General Accounting Office GAO
September 2002 Report to the Secretary of the Interior BUREAU OF RECLAMATION Opportunities Exist to Improve Managerial Cost Information and Cost Recovery GAO-02-973 a Contents Letter
Results in Brief Scope and Methodology Background The Bureau Lacks Full Cost Information to Support Managerial Decisions The Bureau Does Not Recover All Reimbursable Costs C... |
| 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 Sept. 1, 2002 |
Report No. GAO-02-15G |
Title
|
| Date Aug. 9, 2002 |
Report No. GAO-02-749 |
Title
United States General Accounting Office GAO
August 2002 Report to the Ranking Minority Member, Committee on Governmental Affairs, U.S. Senate FINANCIAL MANAGEMENT Coordinated Approach Needed to Address the Government’s Improper Payments Problems GAO-02-749 a Contents Letter
Results in Brief Background Objectives, Scope, and Methodology Agency Financial Statements Provide Limited Information on F... |
| Date July 31, 2002 |
Report No. GAO-02-747 |
Title
United States General Accounting Office GAO
July 2002 Report to Congressional Requesters CANCELED DOD APPROPRIATIONS Improvements Made but More Corrective Actions Are Needed GAO-02-747 a Contents Letter
Results in Brief Reversing Illegal and Otherwise Improper Adjustments Revealed Additional Accounting Problems Illegal or Otherwise Improper Adjustments Continued during Fiscal Year 2001 Contract Re... |
| Date July 18, 2002 |
Report No. GAO-02-746R |
Title
United States General Accounting Office Washington, DC 20548 July 18, 2002 The Honorable Charles O. Rossotti Commissioner of Internal Revenue Subject: Management Report: Improvements Needed in IRS's Accounting Procedures and Internal Controls Dear Mr. Rossotti: In February 2002, we issued our report on the results of our audit of the Internal Revenue Service’s (IRS’s) financial statements as o... |
| Date July 17, 2002 |
Report No. GAO-02-844T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 2 p.m. Wednesday, July 17, 2002 Testimony
Before the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations, Committee on Government Reform, House of Representatives PURCHASE CARDS Control Weaknesses Leave Army Vulnerable to Fraud, Waste, and Abuse
Statement of Gregory D. Kutz Direc... |
| Date July 17, 2002 |
Report No. GAO-02-863T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10 a.m. Wednesday, July 17, 2002 Testimony
Before the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations, Committee on Government Reform, House of Representatives TRAVEL CARDS Control Weaknesses Leave Army Vulnerable to Potential Fraud and Abuse
Statement of Gregory D. Kutz Dire... |
| Date June 27, 2002 |
Report No. GAO-02-732 |
Title
United States General Accounting Office GAO
June 2002 Report to Congressional Requesters PURCHASE CARDS Control Weaknesses Leave Army Vulnerable to Fraud, Waste, and Abuse GAO-02-732 a Contents Letter
Results in Brief Background Weaknesses in Overall Control Environment for Army Purchase Card Program Critical Internal Control Activities and Techniques Not Effectively Implemented Potentially Fraudu... |
| Date May 17, 2002 |
Report No. GAO-02-587 |
Title
United States General Accounting Office GAO
May 2002 Report to the Congress FINANCIAL AUDIT Capitol Preservation Fund’s Fiscal Years 2001 and 2000 Financial Statements GAO-02-587 a Contents Letter Auditor’s Report
Opinion on Financial Statements Consideration of Internal Control Compliance with Laws and Regulations Objectives, Scope, and Methodology Commission Comments 1 3 3 3 4 4 6 8 8 9 10 1... |
| Date May 3, 2002 |
Report No. GAO-02-742R |
Title
Comptroller General of the United States United States General Accounting Office Washington, DC 20548 May 3, 2002 The Honorable Paul S. Sarbanes Chairman, Committee on Banking, Housing, and Urban Affairs United States Senate Subject: Accounting Profession: Oversight, Auditor Independence, and Financial Reporting Issues Dear Mr. Chairman: This letter responds to your recent request that we provide ... |
| Date April 9, 2002 |
Report No. GAO-02-601T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 2:00 p.m. Tuesday, April 9, 2002 Testimony
Before the Committee on Financial Services, House of Representatives PROTECTING THE PUBLIC’S INTEREST Considerations for Addressing Selected Regulatory Oversight, Auditing, Corporate Governance, and Financial Reporting Issues
Statement of David M. Walker, Comptroller General... |
| Date April 1, 2002 |
Report No. A03119 |
Title
f lmplementatioti Guide to Statement of Financing in 7, Statement of Federal Financial Accounting Accounting Standards Sources: for Revenue and Other Financing Detailed Information on the Statement of Financing April 2002 SFFAS 7 IMPLEMENTATION GUIDE 2 This implementation guide presents explanations of concepts and standards intended to help practice and understanding. In April 2000, the American ... |
| 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 March 15, 2002 |
Report No. GAO-02-461 |
Title
United States General Accounting Office GAO March 2002 Report to the Chairman, Committee on Rules and Administration, U. S. Senate, and the Architect of the Capitol FINANCIAL AUDIT Senate Restaurants Revolving Fund for Fiscal Years 2001 and 2000 GAO-02-461 a Contents Letter Appendix
Appendix I: Report on Audit of the U.S. Senate Restaurants Revolving Fund Independent Auditor’s Report Balance She... |
| Date March 13, 2002 |
Report No. GAO-02-506T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10 a.m. Wednesday, March 13, 2002 Testimony
Before the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations, Committee on Government Reform, House of Representatives PURCHASE CARDS Continued Control Weaknesses Leave Two Navy Units Vulnerable to Fraud and Abuse
Statement of Gregory... |
| Date March 5, 2002 |
Report No. GAO-02-494SP |
Title
United States General Accounting Office GAO March 2002 By the Comptroller General of the United States HIGHLIGHTS OF GAO’S CORPORATE GOVERNANCE, TRANSPARENCY AND ACCOUNTABILITY FORUM GAO-02-494SP a Comptroller General of the United States United States General Accounting Office Washington, DC 20548 March 5, 2002 Subject: Highlights of GAO’s Corporate Governance, Transparency, and Accountabilit... |
| Date March 5, 2002 |
Report No. GAO-02-483T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10 a.m. EST Tuesday, March 5, 2002 Before the Committee on Banking, Housing, and Urban Affairs, U.S. Senate PROTECTING THE PUBLIC INTEREST Selected Governance, Regulatory Oversight, Auditing, Accounting, and Financial Reporting Issues
Statement of David M. Walker Comptroller General of the United States GAO-02-483T a M... |
| 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. 15, 2002 |
Report No. GAO-02-380R |
Title
United States General Accounting Office Washington, DC 20548 February 15, 2002 The Honorable Kenneth M. Mead Inspector General Department of Transportation Subject: Applying Agreed-Upon Procedures: Airport and Airway 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 a... |
| Date Feb. 15, 2002 |
Report No. GAO-02-381R |
Title
DRAFT DRAFT United States General Accounting Office Washington, DC 20548 February 15, 2002 The Honorable Gordon S. Heddell Inspector General Department of Labor Subject: Applying Agreed-Upon Procedures: Federal Unemployment Taxes Dear Mr. Heddell: 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 yo... |
| Date Feb. 11, 2002 |
Report No. GAO-02-379R |
Title
United States General Accounting Office Washington, DC 20548 February 11, 2002 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. 1, 2002 |
Report No. GAO-02-388G |
Title
United States General Accounting Office GAO
January 2002 By the Comptroller General of the United States Government Auditing Standards
Amendment No. 3 Independence GAO-02-388G Comptroller General of the United States United States General Accounting Office Washington, D.C. 20548 This third amendment to Government Auditing Standards (1994 revision), Amendment No. 3, Independence, substantially chan... |
| 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. 28, 2001 |
Report No. GAO-01-1035 |
Title
United States General Accounting Office GAO
September 2001 Report to Congressional Committees FINANCIAL AUDIT Independent and Special Counsel Expenditures for the Six Months Ended March 31, 2001 GAO-01-1035 a Contents Transmittal Letter Auditor’s Report
Background Opinion on Statements of Expenditures Consideration of Internal Control Compliance With Laws and Regulations Objectives, Scope, and M... |
| Date Sept. 21, 2001 |
Report No. GAO-01-1101R |
Title
United States General Accounting Office Washington, DC 20548 September 21, 2001 The Honorable Cynthia McKinney The Honorable George Miller House of Representatives Subject: Financial Management: Annual Costs of Forest Service’s Timber Sales Program Are Not Determinable Over the past several years, the Forest Service has reported the annual costs of its timber sales program in its Forest Manageme... |
| 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. 30, 2001 |
Report No. A01747 |
Title
Federal &counting Standards Advisory Board
,. ,.
“, ,_.;l. 441 G Street, NW Suite 6814 Mailstop 6Kl7V Washington, DC 20548 (202) 512-7350 FAX (202) 512-7366 August 30,200l To: 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), Abcountina for N... |
| Date Aug. 14, 2001 |
Report No. GAO-01-1034R |
Title
United States General Accounting Office Washington, DC 20548 August 14, 2001 The Honorable Henry J. Hyde Chairman Committee on International Relations House of Representatives Subject: Applying Agreed-Upon Procedures: House Interparliamentary Groups Dear Mr. Chairman: We have performed the procedures you requested to assist the Committee in evaluating the extent to which five House Interparliament... |
| 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 July 30, 2001 |
Report No. GAO-01-995T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10 a.m. Monday, July 30, 2001 Testimony
Before the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations, Committee on Government Reform, House of Representatives PURCHASE CARDS Control Weaknesses Leave Two Navy Units Vulnerable to Fraud and Abuse
Statement of Gregory D. Kutz Direc... |
| 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 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 July 18, 2001 |
Report No. GAO-01-847 |
Title
United States General Accounting Office GAO
July 2001 Report to Agency Officials FINANCIAL MANAGEMENT Improvements in Air Force Fund Balance With Treasury Reconciliation Process GAO-01-847 United States General Accounting Office Washington, DC 20548 July 18, 2001 Mr. Thomas R. Bloom Director Defense Finance and Accounting Service Mr. Zack E. Gaddy Director Defense Finance and Accounting Service—... |
| Date June 28, 2001 |
Report No. GAO-01-905R |
Title
United States General Accounting Office Washington, DC 20548 June 28, 2001 Ms. Chris Sale Deputy to the Chairman and Chief Financial Officer Federal Deposit Insurance Corporation Subject: Financial Audit: Accounting and Internal Control Issues Identified During GAO’s 2000 FDIC Financial Statement Audits Dear Ms. Sale: In May 2001, we issued our opinions on the calendar year 2000 financial statem... |
| Date June 14, 2001 |
Report No. GAO-01-718 |
Title
United States General Accounting Office GAO
June 2001 Report to the Ranking Minority Member, Subcommittee on Financial Institutions, Committee on Banking, Housing, and Urban Affairs, U.S. Senate SECURITIES AND EXCHANGE COMMISSION Reviews of Accounting Matters Related to Public Filings GAO-01-718 United States General Accounting Office Washington, DC 20548 June 14, 2001 The Honorable Robert F. Benn... |
| 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 April 30, 2001 |
Report No. GAO-01-619 |
Title
United States General Accounting Office GAO
April 2001 Report to the Congress FINANCIAL AUDIT Capitol Preservation Fund’s Fiscal Years 2000 and 1999 Financial Statements GAO-01-619 Contents Letter Auditor’s Report Financial Statements
Statements of Finanical Position Statements of Activities Statements of Cash Flows Notes to Financial Statements 3 5 10 10 11 12 13 16 16 17 18 19 20 21 Suppleme... |
| 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 23, 2001 |
Report No. GAO-01-494 |
Title
United States General Accounting Office GAO
March 2001 Report to the Chairman, Committee on Rules and Administration, U.S. Senate, and the Architect of the Capitol FINANCIAL AUDIT Senate Restaurants Revolving Fund for Fiscal Years 2000 and 1999 GAO-01-494 Contents Letter Appendix
Appendix I: Report on the Audit of the United States Senate Restaurants Revolving Fund Independent Auditors’ Report B... |
| Date Feb. 26, 2001 |
Report No. GAO-01-384R |
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: Airport and Airway 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 a... |
| Date Feb. 26, 2001 |
Report No. GAO-01-382R |
Title
United States General Accounting Office Washington, DC 20548 February 26, 2001 The Honorable Gordon S. Heddell Inspector General Department of Labor Subject: Applying Agreed-Upon Procedures: Federal Unemployment Taxes Dear Mr. Heddell: 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 office in... |
| 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 Feb. 20, 2001 |
Report No. GAO-01-390R |
Title
United States General Accounting Office Washington, DC 20548 February 20, 2001 The Honorable Gary Sisco Secretary of the United States Senate Subject: Senate Office of Public Records Revolving Fund Review Procedures Dear Mr. Secretary: We performed procedures you requested to assist you in determining whether the Senate Office of Public Records revolving fund’s reported fiscal year 2000 receipts... |
| 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 ... |
