| Date |
Report No. |
Title |
| 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. 15, 2000 |
Report No. GAO-01-40 |
Title
United States General Accounting Office GAO
November 2000 Report to Congressional Requesters CENTERS FOR DISEASE CONTROL AND PREVENTION Independent Accountants Identify Financial Management Weaknesses GAO-01-40 United States General Accounting Office Washington, D.C. 20548 Le er t November 15, 2000 The Honorable Arlen Specter Chairman The Honorable Tom Harkin Ranking Minority Member Subcommittee o... |
| Date Nov. 1, 2000 |
Report No. 164305 |
Title
Federal Accounting Standards Advisory Board ELIMINATION OF DISCLOSURES RELATED TO TAX REVENUE TRANSACTIONS THE INTERNAL REVENUE SERVICE, CUSTOMS, AND OTHERS Amending SFFAS 7 for Revenue and Other Financing BY Accounting Sources Statement of Federal Financial Accounting Exposure Draft Standards Written comments are requested by February 16,200l November 2000 THE FEDERAL ACCOUNTING STANDARDS ADVISOR... |
| Date Oct. 31, 2000 |
Report No. GAO-01-39R |
Title
United States General Accounting Office Washington, DC 20548 October 31, 2000 The Honorable Bill Archer Chairman Committee on Ways and Means House of Representatives Subject: Medicare Financial Management: Clerical Errors in the Medicare Hospital Insurance and Supplementary Medical Insurance Trust Funds Dear Mr. Chairman: The Department of Health and Human Services (HHS) reported to Congress in it... |
| Date Oct. 31, 2000 |
Report No. GAO-01-41 |
Title
United States General Accounting Office GAO
October 2000 Report to Congressional Committees and Subcommittees FINANCIAL AUDIT District of Columbia Highway Trust Fund's Fiscal Year 1999 and 1998 Financial Statements GAO-01-41 Contents Letter Opinion Letter Financial Statements
Balance Sheets Statements of Revenues, Expenditures, and Change in Fund Balance Notes to the Financial Statements Forecaste... |
| Date Oct. 24, 2000 |
Report No. GAO-01-45R |
Title
United States General Accounting Office Washington, DC 20548 October 24, 2000 The Honorable Helen T. McCoy Assistant Secretary of the Army for Financial Management and Comptroller General John G. Coburn, USA Commanding General, U.S. Army Materiel Command Mr. Thomas R. Bloom Director, Defense Finance and Accounting Service Subject: Financial Management: Reporting of Army Conventional Ammunition as ... |
| Date Oct. 16, 2000 |
Report No. GAO-01-104R |
Title
United States General Accounting Office Washington, DC 20548 October 16, 2000 The Honorable John R. Kasich Chairman, Committee on the Budget House of Representatives The Honorable Judy Biggert House of Representatives Subject: Department of Education: Status of Financial Management Weaknesses Reported in the Fiscal Year 1999 Financial Statement Audit In response to your request and subsequent disc... |
| 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 Sept. 29, 2000 |
Report No. AIMD-00-317 |
Title
United States General Accounting Office GAO
September 2000 Report to Congressional Requesters FINANCIAL MANAGEMENT Census Monitoring Board Disbursements, Internal Control Weaknesses, and Other Matters GAO/AIMD-00-317 Printed copies of this document will be available shortly.
GAO Form 171 Rev. (3/99) U.S. GOVERNMENT PRINTING OFFICE 1991-523-762 Contents Letter Appendixes
Appendix I: Census Monitori... |
| Date Sept. 29, 2000 |
Report No. AIMD-00-288 |
Title
United States General Accounting Office GAO
September 2000 Report to Congressional Requesters FINANCIAL MANAGEMENT Impact of RUS’ Electricity Loan Restructurings GAO/AIMD-00-288 Contents Letter Appendixes
Appendix I: Key Policies and Procedures Used to Settle Debt Owed by Electric Borrowers 3 24 28 36 Appendix II: Comments From the Rural Utilities Service Appendix III: Staff Acknowledgments Abbr... |
| Date Aug. 25, 2000 |
Report No. AIMD-00-301R |
Title
United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-285948
August 25, 2000 The Honorable Henry J. Hyde Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for Little League Baseball, Incorporated, for Fiscal Years 1998 and 1999 Dear Mr. Chairm... |
| Date Aug. 18, 2000 |
Report No. AIMD-00-228 |
Title
United States General Accounting Office GAO
August 2000 Report to Congressional Requesters FINANCIAL MANAGEMENT Review of Education’s Grantback Account GAO/AIMD-00-228 United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-285684 August 18, 2000 The Honorable Pete Hoekstra Chairman The Honorable Charlie Norwood Vice Chairman Subcommittee o... |
| Date Aug. 11, 2000 |
Report No. AIMD-00-271R |
Title
United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-285928 August 11, 2000 Ms. Chris Sale Chief Financial Officer and Deputy to the Chairman Federal Deposit Insurance Corporation Subject: Financial Audit: Accounting and Internal Control Issues Identified During GAO’s 1999 FDIC Financial Statement Audits Dear Ms. Sale: In May 2000, we issu... |
| Date Aug. 7, 2000 |
Report No. AIMD-00-236R |
Title
United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-285660 August 7, 2000 Mr. Richard Gregg Commissioner Financial Management Service Department of the Treasury Subject: Internal Controls: Disbursement Processing Controls Need Improvement Dear Mr. Gregg: We recently reported on the U.S. government’s financial statements for fiscal year 1 ... |
| Date July 21, 2000 |
Report No. AIMD-00-210 |
Title
United States General Accounting Office GAO
July 2000 Report to Congressional Requesters FINANCIAL MANAGEMENT Improvements Needed in NIH’s Controls Over Royalty Income GAO/AIMD-00-210 United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-285582 July 21, 2000 The Honorable Tom Bliley Chairman Committee on Commerce House of Representatives ... |
| Date July 20, 2000 |
Report No. T-AIMD/NSIAD-00-264 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10 a.m. Thursday, July 20, 2000 Testimony
Before the Task Force on Defense and International Relations, Committee on the Budget, House of Representatives DEPARTMENT OF DEFENSE Implications of Financial Management Issues
Statement of Jeffrey C. Steinhoff Assistant Comptroller General Accounting and Information Managemen... |
| Date June 29, 2000 |
Report No. RCED/AIMD-00-148 |
Title
United States General Accounting Office GAO
June 2000 Report to the Committee on Transportation and Infrastructure, House of Representatives HIGHWAY FUNDING Problems With Highway Trust Fund Information Can Affect State Highway Funds GAO/RCED/AIMD-00-148 Contents Letter Appendixes
Appendix I: Relationship Between Highway User Tax Receipts and Federal Highway Program Funds 3 16 Appendix II: Treasury... |
| Date June 14, 2000 |
Report No. AIMD-00-162R |
Title
United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-285297 June 14, 2000 The Honorable Charles O. Rossotti Commissioner of Internal Revenue Subject: Management Letter: Suggested Improvements in IRS' Accounting Procedures and Internal Controls Dear Mr. Rossotti: In February 2000, we issued our report on the results of our audit of the Intern... |
| Date May 31, 2000 |
Report No. AIMD-00-127 |
Title
United States General Accounting Office GAO
May 2000 Report to the Chairman, Subcommittee on Water and Power, Committee on Resources, House of Representatives BUREAU OF RECLAMATION Information on Operations and Maintenance Activities and Costs at Multipurpose Water Projects GAO/AIMD-00-127 United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division... |
| Date May 10, 2000 |
Report No. 163644 |
Title
Federal Accounting Standards Advisory Boaid 441 G Street NW, Suite 6814 Mail Stop 6K17V Washington, Dk 20548 (202) 512-7350 Fax (202) 512-7366 May IO, 2000 To: .Heads of Agencies, Users, Preparers, and Auditors of Federal Financial Information The Federal Accounting Standards Advisory Board (the Board) is pleased to issue, as an Exposure Draft (ED), Credit Procram Reconciliation and Technical Ame... |
| Date May 1, 2000 |
Report No. 163682 |
Title
FASAB Federal Accounting Standards Advisory Board L Amendments To AccountingStandards For Direct Loans and Loan Guarantees
In Statement of Federal FinanciaLAccounting Standards No. 2 r Statement of Federal Financial Accounting Standards No. 18 May 2000 THE FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD The Federal Accounting Standards Advisory Board (the FASAB or “the Board”) was established by t... |
| Date April 14, 2000 |
Report No. GAGAS-PV-1 |
Title
ws United States General Accounting Off& GAO
April 2000 preliminary Views . * Government Auditing Standards ’ Independence * . AccqmtabilHy
l lntegrtty l Rell~bilii United States General Accounting Washington, DC 20548 Office Accounting and Information Management Division April, 14,200O II TO AUDIT OPFICIALS AND OTHERS INTERESTED IN GOVERNMENT AUDITING STANDARDS GAO invites your comments on the ... |
| Date April 12, 2000 |
Report No. AIMD-00-98 |
Title
United States General Accounting Office GAO
April 2000 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 1999 and 1998 GAO/AIMD-00-98 Contents Letter Appendixes
Appendix I: Report on Audit of the United States Senate Restaurants Revolving Fund Independent Auditor’s Report... |
| Date April 1, 2000 |
Report No. AIMD-00-134 |
Title
United States General Accounting Office GAO
April 2000 Accounting and Information Management Division EXECUTIVE GUIDE Creating Value Through World-class Financial Management GAO/AIMD-00-134 Preface
To help promote effective implementation of federal financial management reform, we studied the financial management practices and improvement efforts of nine leading public and private sector finance o... |
| Date April 1, 2000 |
Report No. SP-00-22 |
Title
‘Fedetkl Accounting Standards Advisory Board, 441 G St., 6K17V, NW.Washington, 202-512-7350.FAX-202-512-7366.Web Page htto://www.financenet.aov/fasab.htm Issue 61, Apr.-May, 2000 DC 20546 AICPA issues SAS 91
As We previously reported, the American ln&itute of Certified Public Adcountants (AICPA) has recognized FASAB as the body that promulgates generally accepted accounting princirjles for Feder... |
| Date April 1, 2000 |
Report No. B-285019 |
Title
`N Financial Report of the United States Government A Mes sage from the Sec re tary of the Treasury .................................... ............................ Management'sDiscussionandAnalysis .............. General Accounting Office Report .............................................. ComptrollerGeneral'sStatement . Audi tor'sReport ........................................................... |
| Date March 31, 2000 |
Report No. AIMD-00-131 |
Title
United States General Accounting Office GAO
March 2000 Report to the Congress FINANCIAL AUDIT 1999 Financial Report of the United States Government GAO/AIMD-00-131 Comptroller General of the United States United States General Accounting Office Washington, DC 20548 B-285074 March 31, 2000 The President of the Senate The Speaker of the House of Representatives Implementation of important legislativ... |
| Date March 7, 2000 |
Report No. AIMD-00-20 |
Title
United States General Accounting Office GAO
March 2000 Report to the Honorable Charles E. Grassley, U.S. Senate FINANCIAL MANAGEMENT Differences in Army and Air Force Disbursing and Accounting Records GAO/AIMD-00-20 Contents Letter Appendixes
Appendix I: Objectives, Scope, and Methodology Appendix II: Comments From the Department of Defense Appendix III: GAO Contacts and Staff Acknowledgments 3 22... |
| Date March 1, 2000 |
Report No. AIMD-00-85 |
Title
United States General Accounting Office GAO
March 2000 Report to Congressional Committees FINANCIAL AUDIT American Battle Monuments Commission’s Financial Statements for Fiscal Years 1999 and 1998 GAO/AIMD-00-85 Contents Letter Opinion Letter Appendixes
Appendix I: Report on Audit of the American Battle Monuments Commission ABMC Assertion Letter on Internal Controls ABMC Annual Financial Report ... |
| Date March 1, 2000 |
Report No. T-AIMD-00-106 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:30 a.m. Wednesday, March 1, 2000 Testimony
Before the Subcommittee on Oversight and Investigations, Committee on Education and the Workforce, House of Representatives FINANCIAL MANAGEMENT Education Faces Challenges in Achieving Financial Management Reform
Statement of Gloria L. Jarmon Director, Health, Education, an... |
| Date Feb. 25, 2000 |
Report No. AIMD-00-81R |
Title
A cco urnta bilty *Integrity * Reliability 0 AO United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-283368 February 25, 2000 The Honorable Kenneth M. Mead Inspector General Department of Transportation Subject: GAO Report on Applving Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes Dear Mr. Mead: We have performed the proc... |
| Date Feb. 25, 2000 |
Report No. AIMD-00-80R |
Title
eGA0
Accountabllny l lntmgrlly l R0llabilny United States General Accounting Washington, DC 20548 Office Accounting and Information Management Division B-283369 February 25,200O The Honorable Patricia A. Dalton Acting Inspector General Department of Labor Subject: GAO Renort on A~~lving Unemnlovment Taxes &reed-&on Procedures: Federal Dear Ms. Dalton: We have performed the procedures contained in ... |
| Date Feb. 25, 2000 |
Report No. AIMD-00-82R |
Title
£- GAO
B-283367 Accountability *Integrity *Reliability United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division February 25, 2000 The Honorable Kenneth M.Mead Inspector General Department of Transportation Subject: GAO Report on Applving Agreed-Upon Procedures: Highway Trust Fund Excise Taxes Dear Mr. Mead: We have performed the procedures contai... |
| Date Feb. 4, 2000 |
Report No. AIMD/OSI-00-48R |
Title
United States General Accounting Washington, DC 20548 Office kccounting and Information Management Division B-284 144
, February 4, 2000 The Honorable William J. Lynn Under Secretary of Defense (Comptroller) Subject: Internal Dear Mr. Lynn: In the course of conducting audit work related to problems in accounting for Navy transactions,’ we identified a records retention issue. We briefed DOD offi... |
| Date Dec. 6, 1999 |
Report No. T-AIMD-00-50 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 12:30 p.m. Monday, December 6, 1999 Testimony
Before the Subcommittee on Oversight and Investigations, Committee on Education and the Workforce, House of Representatives FINANCIAL MANAGEMENT Financial Management Weaknesses at the Department of Education
Statement of Gloria Jarmon Director, Health, Education, and Human ... |
| Date Oct. 29, 1999 |
Report No. AIMD/OGC-00-6 |
Title
United States General Accounting Office GAO
October 1999 Report to Congressional Requesters DC COURTS Improvements Needed in Accounting for Escrow and Other Funds GAO/AIMD/OGC-00-6 United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-282924 October 29, 1999 The Honorable Thomas M. Davis, III Chairman Subcommittee on the District of Columbi... |
| Date Oct. 1, 1999 |
Report No. AIMD-00-3 |
Title
United States General Accounting Office GAO
October 1999 Report to Congressional Committees FINANCIAL MANAGEMENT Federal Financial Management Improvement Act Results for Fiscal Year 1998 GAO/AIMD-00-3 Comptroller General of the United States United States General Accounting Office Washington, D.C. 20548 B-283317 October 1, 1999 The Honorable Fred Thompson Chairman The Honorable Joseph I. Lieberman... |
| Date Sept. 30, 1999 |
Report No. T-AIMD-99-301 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 2 p.m. Thursday, September 30, 1999 Testimony
Before the Subcommittee on Oversight and Investigations and Emergency Management, Committee on Transportation and Infrastructure, House of Representatives FINANCIAL MANAGEMENT Financial Audit Results at GSA, EPA, and DOT
Statement for the Record by Linda M. Calbom Director,... |
| Date Sept. 28, 1999 |
Report No. AIMD-99-263 |
Title
United States General Accounting Office GAO
September 1999 Report to Congressional Committees and Subcommittees FINANCIAL AUDIT District of Columbia Highway Trust Fund's Fiscal Years 1998 and 1997 Financial Statements GAO/AIMD-99-263 Contents Letter Opinion Letter Financial Statements
Balance Sheets Statement of Revenues, Expenditures, and Change in Fund Balance Notes to the Financial Statements S... |
| Date Sept. 21, 1999 |
Report No. NSIAD-99-164 |
Title
United States General Accounting Office GAO
September 1999 Report to Congressional Requesters PRESIDENTIAL TRAVEL Costs and Accounting For the President’s 1998 Trips to Africa, Chile, and China GAO/NSIAD-99-164 Contents Letter Appendixes
Appendix I Appendix II Support Provided for the President’s Trip to Africa Support Provided for the President’s Trip to Chile 3 20 23 25 27 30 31 32 33 9 13... |
| Date Sept. 17, 1999 |
Report No. AIMD-99-271 |
Title
JAO)
September 1999 Report to the Secretary of the 'lreasuly FINANCIAL AUDIT Issues Regarding Reconciliations of Fund Balances With Treasury Accounts :
GAO/AIMD-99-27 1 G AO .Accountability - AGAO * Integrity * Rellability United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-283392 September 17, 1999 The Honorable Lawrence H. Summers The S... |
| Date Sept. 10, 1999 |
Report No. AIMD-99-279R |
Title
United States General Accounting Washington, DC 20548 Office Accounting and Information Management Division B-283484 September lo,1999 The Honorable Benjamin A Gilman Chairman Committee on International Relations House of Representatives Subject: Internarliamentarv Groun Review Procedures Dear Mr. Chairman: We have performed the procedures you requested to assist the Committee in evaluating the ex... |
| Date Aug. 24, 1999 |
Report No. AIMD-99-275R |
Title
United States General Accounting Washington, DC 20548 Office Accounting and Information Management Division B-283406 August 24,1999 The Honorable Donna A. Tanoue Chairman, Board of Directors Federal Deposit Insurance Corporation Subject: Financial Audie Other Matters Identified During GAO’ 1998 F’ s DIC Financial Statement Audits Dear Chairman Tanoue: In June 1999, we issued our opinions on th... |
| Date Aug. 16, 1999 |
Report No. NSIAD-99-170 |
Title
United States General Accounting Office GAO
August 1999 Report to the Chairman, Committee on Appropriations, U.S. Senate DEFENSE TRANSPORTATION 89 Airlift Wing Executive Branch Policies Improved but Reimbursement Issues Remain
th GAO/NSIAD-99-170 United States General Accounting Office Washington, D.C. 20548 National Security and International Affairs Division B-282994 Letter August 16, 1999 The H... |
| Date Aug. 16, 1999 |
Report No. AIMD-99-240 |
Title
United States General Accounting Office GAO
August 1999 Report to the Congress FINANCIAL AUDIT Capitol Preservation Fund's Fiscal Years 1998 and 1997 Financial Statements lei G A Accountability * Integrity * Reliability GAO/AIMD-99-240 = GAO _Ancou ntablllty * Integrity * ReliabIlIty United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-282... |
| Date Aug. 9, 1999 |
Report No. AIMD-99-196 |
Title
United States General Accounting Office GAO
August 1999 Report to the Commissioner of Internal Revenue INTERNAL REVENUE SERVICE Serious Weaknesses Impact Ability to Report on and Manage Operations GAO/AIMD-99-196 United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-282549 Letter August 9, 1999 The Honorable Charles O. Rossotti The Commissi... |
| Date Aug. 4, 1999 |
Report No. AIMD-99-193 |
Title
United States General Accounting Office GAO
August 1999 Report to the Commissioner of Internal Revenue INTERNAL REVENUE SERVICE Custodial Financial Management Weaknesses GAO/AIMD-99-193 United States General Accounting Office Washington, D.C. 20548 Accounting Information and Management Division B-282731 Letter August 4, 1999 The Honorable Charles O. Rossotti Commissioner of Internal Revenue Dear M... |
| Date Aug. 1, 1999 |
Report No. JFMIP-ET-99-8 |
Title
U.S. Government Chief Financial Officers Council The members of the U.S. Government Chief Financial Officers (CFO) Council-the CFOs and Deputy CFOs of all the 24 largest Federal agenciesand senior officials of the Office of Management and Budget and the Department ofthe Treasury-work collaboratively to improve financial management in the U.S, Government. The CFO Council has become a. ’ strong f... |
| Date Aug. 1, 1999 |
Report No. AIMD-99-45 |
Title
United States General Accounting Office GAO
August 1999 Exposure Draft
EXECUTIVE GUIDE
Creating Value Through World-class Financial Management £FF GAO
GAO/AIMD-99-45 Accountability * Integrity * Reliability Preface
To help promote effective implementation of federal financial management reform, we studied the financial management practices and improvement efforts of nine leading public and privat... |
| Date July 30, 1999 |
Report No. AIMD-99-212 |
Title
United States General Accounting Office GAO
July 1999 Report to the Chairman, Committee on the Budget, House of Representatives FAA FINANCIAL MANAGEMENT Further Actions Needed to Achieve Asset Accountability GAO/AIMD-99-212 United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-282977 Letter July 30, 1999 The Honorable John R. Kasich Chairma... |
