| Date |
Report No. |
Title |
| Date Feb. 1, 2002 |
Report No. GAO-02-367R |
Title
United States General Accounting Office Washington, DC 20548 February 1, 2002 The Honorable William Lacy Clay The Honorable Carolyn B. Maloney House of Representatives Subject: Census Monitoring Board: Review of Congressional Side Shutdown Activities In an October 1, 2001, letter, you expressed concerns about certain shutdown activities of the Congressional side of the Census Monitoring Board (CMB... |
| 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 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 Dec. 21, 2001 |
Report No. GAO-02-130 |
Title
United States General Accounting Office GAO
December 2001 Report to the Secretary of the Senate FINANCIAL AUDIT U.S. Senate Stationery Room Revolving Fund’s Fiscal Year 2000 Financial Statement GAO-02-130 a Contents Letter Auditor’s Report
Opinion on the Financial Statement Opinion on Internal Control Compliance With Laws and Regulations Objectives, Scope, and Methodology Management’s Commen... |
| Date Dec. 14, 2001 |
Report No. GAO-02-27 |
Title
United States General Accounting Office GAO
December 2001 Report to Congressional Committees REGIONAL MULTILATERAL DEVELOPMENT BANKS External Audit Reporting Could Be Expanded GAO-02-27 a Contents Letter
Results in Brief Scope and Methodology Background MDB External Audits Could Be Enhanced by Reporting on Internal Control and Compliance Importance of Internal Control Standards and Reporting World... |
| Date Dec. 14, 2001 |
Report No. GAO-02-281R |
Title
United States General Accounting Office Washington, DC 20548 December 14, 2001 The Honorable Patrick J. Toomey House of Representatives Subject: Survey Results of Selected Non-CFO Act Agencies’ Views on Having Audited Financial Statements Dear Mr. Toomey: This letter summarizes the information we provided during a November 30, 2001, briefing to your office. Based on your April 30, 2001, letter t... |
| 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 Dec. 1, 2001 |
Report No. GAO-02-126G |
Title
United States General Accounting Office GAO
December 2001 Financial Management and Assurance FINANCIAL AUDIT GUIDE Auditing the Statement of Budgetary Resources GAO-02-126G a Contents Preface Introduction
Using This Guide Other Matters Related to This Guide 1 3 3 4 Appendix I SBR Preparation and Linkage to the President’s Budget 5 Appendix II Linkage Between SBR and the President’s Budget 8 Ap... |
| Date Nov. 30, 2001 |
Report No. GAO-02-260R |
Title
United States General Accounting Office Washington, DC 20548 November 30, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Jewish War Veterans, U.S.A., National Memorial, Incorporated, for Fiscal Year 2000 Dear Mr. Chairman: As requested, we r... |
| Date Nov. 30, 2001 |
Report No. GAO-02-261R |
Title
United States General Accounting Office Washington, DC 20548 November 30, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Military Order of the World Wars for Fiscal Year 2000 Dear Mr. Chairman: As requested, we reviewed the audit report cove... |
| Date Nov. 30, 2001 |
Report No. GAO-02-262R |
Title
United States General Accounting Office Washington, DC 20548 November 30, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Federation of Music Clubs for Fiscal Year 2000 Dear Mr. Chairman: As requested, we reviewed the audit report co... |
| Date Nov. 30, 2001 |
Report No. GAO-02-263R |
Title
United States General Accounting Office Washington, DC 20548 November 30, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Pearl Harbor Survivors Association for Fiscal Year 2000 Dear Mr. Chairman: As requested, we reviewed the audit report co... |
| Date Nov. 30, 2001 |
Report No. GAO-02-264R |
Title
United States General Accounting Office Washington, DC 20548 November 30, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Polish Legion of American Veterans, U.S.A., for Fiscal Year 2000 Dear Mr. Chairman: As requested, we reviewed the audit ... |
| Date Nov. 2, 2001 |
Report No. GAO-02-131R |
Title
United States General Accounting Office Washington, DC 20548 November 2, 2001 The Honorable Fred Thompson Ranking Minority Member Committee on Governmental Affairs United States Senate Subject: Financial Management: Improper Payments Reported in Fiscal Year 2000 Financial Statements Dear Senator Thompson: As agreed with your office, this letter is in partial response to your request for an update ... |
| Date Oct. 22, 2001 |
Report No. GAO-02-43R |
Title
United States General Accounting Office Washington, DC 20548 October 22, 2001 The Honorable Ernest F. Hollings Chairman The Honorable John McCain Ranking Minority Member Committee on Commerce, Science, and Transportation United States Senate The Honorable Don Young Chairman The Honorable James L. Oberstar Ranking Democratic Member Committee on Transportation and Infrastructure House of Representat... |
| Date Oct. 19, 2001 |
Report No. GAO-02-35 |
Title
United States General Accounting Office GAO
October 2001 Report to the Commissioner of Internal Revenue INTERNAL REVENUE SERVICE Progress Made, but Further Actions Needed to Improve Financial Management GAO-02-35 a Contents Letter
Results in Brief Background Objectives, Scope, and Methodology Weaknesses Hinder Management of Unpaid Assessments Weaknesses in Controls Over Refunds and Earned Income T... |
| Date Oct. 17, 2001 |
Report No. GAO-02-152R |
Title
United States General Accounting Office Washington, DC 20548 October 17, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American Chemical Society for 1999 and 1998 Dear Mr. Chairman: As requested, we reviewed the audit report covering the fi... |
| Date Oct. 17, 2001 |
Report No. GAO-02-153R |
Title
United States General Accounting Office Washington, DC 20548 October 17, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for The American Legion for 1999 and 1998 Dear Mr. Chairman: As requested, we reviewed the audit report covering the financial st... |
| Date Oct. 17, 2001 |
Report No. GAO-02-154R |
Title
United States General Accounting Office Washington, DC 20548 October 17, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Big Brothers-Big Sisters of America for Fiscal Year 2000 Dear Mr. Chairman: As requested, we reviewed the audit report co... |
| Date Oct. 17, 2001 |
Report No. GAO-02-163R |
Title
United States General Accounting Office Washington, DC 20548 October 17, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Blue Star Mothers of America, Inc., for Fiscal Year 2000 Dear Mr. Chairman: As requested, we reviewed the audit report co... |
| Date Oct. 17, 2001 |
Report No. GAO-02-155R |
Title
United States General Accounting Office Washington, DC 20548 October 17, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Catholic War Veterans of the United States of America, Incorporated, for Fiscal Year 1999 Dear Mr. Chairman: As requested... |
| 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. 13, 2001 |
Report No. GAO-01-1131R |
Title
United States General Accounting Office Washington, DC 20548 September 13, 2001 The Honorable Van Zeck Commissioner Bureau of the Public Debt Subject: Bureau of the Public Debt: Areas for Improvement in Computer Controls Dear Mr. Zeck: In connection with fulfilling our requirement to audit the U.S. government’s fiscal year 2000 financial statements,1 we audited and reported on the Bureau of the ... |
| Date Aug. 21, 2001 |
Report No. GAO-01-1086R |
Title
United States General Accounting Office Washington, DC 20548 August 21, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Conference on Citizenship for Fiscal Year 2000 Dear Mr. Chairman: As requested, we reviewed the audit report cove... |
| Date Aug. 21, 2001 |
Report No. GAO-01-1087R |
Title
United States General Accounting Office Washington, DC 20548 August 21, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Ski Patrol System, Incorporated, for Fiscal Years 2000 and 1999 Dear Mr. Chairman: As requested, we reviewed the ... |
| Date Aug. 21, 2001 |
Report No. GAO-01-1088R |
Title
United States General Accounting Office Washington, DC 20548 August 21, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Society, Daughters of the American Colonists for Fiscal Year 2000 Dear Mr. Chairman: As requested, we reviewed th... |
| Date Aug. 21, 2001 |
Report No. GAO-01-1091R |
Title
United States General Accounting Office Washington, DC 20548 August 21, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Reserve Officers Association of the United States for Fiscal Year 2000 Dear Mr. Chairman: As requested, we reviewed the au... |
| Date Aug. 21, 2001 |
Report No. GAO-01-1092R |
Title
United States General Accounting Office Washington, DC 20548 August 21, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the United Service Organizations, Incorporated, for 1999 Dear Mr. Chairman: As requested, we reviewed the audit report coverin... |
| Date Aug. 21, 2001 |
Report No. GAO-01-1093R |
Title
United States General Accounting Office Washington, DC 20548 August 21, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Vietnam Veterans of America, Inc., for Fiscal Year 2000 Dear Mr. Chairman: As requested, we reviewed the audit report cove... |
| Date Aug. 21, 2001 |
Report No. GAO-01-1094R |
Title
United States General Accounting Office Washington, DC 20548 August 21, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Women’s Army Corps Veterans’ Association for Fiscal Year 2000 Dear Mr. Chairman: As requested, we reviewed the audit r... |
| Date Aug. 21, 2001 |
Report No. GAO-01-1089R |
Title
United States General Accounting Office Washington, DC 20548 August 21, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Navy Club of the United States of America for Fiscal Years 2000 and 1999 Dear Mr. Chairman: As requested, we reviewed the... |
| Date Aug. 21, 2001 |
Report No. GAO-01-1090R |
Title
United States General Accounting Office Washington, DC 20548 August 21, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Navy Wives Clubs of America for Fiscal Years 1998-2000 Dear Mr. Chairman: As requested, we reviewed the audit reports cov... |
| 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. 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-01-880R |
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 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 26, 2001 |
Report No. GAO-01-892R |
Title
United States General Accounting Office Washington, DC 20548 June 26, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Aviation Hall of Fame for 1999 and 1998 Dear Mr. Chairman: As requested, we reviewed the audit report covering the financial... |
| Date June 26, 2001 |
Report No. GAO-01-904R |
Title
United States General Accounting Office Washington, DC 20548 June 26, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Legion of Valor of the United States of America, Incorporated, for Fiscal Year 2000 Dear Mr. Chairman: As requested, we revi... |
| Date June 26, 2001 |
Report No. GAO-01-896R |
Title
United States General Accounting Office Washington, DC 20548 June 26, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Marine Corps League for Fiscal Years 2000 and 1999 Dear Mr. Chairman: As requested, we reviewed the audit report covering th... |
| Date June 26, 2001 |
Report No. GAO-01-897R |
Title
United States General Accounting Office Washington, DC 20548 June 26, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for The Military Chaplains Association of the United States of America for 1999 and 1998 Dear Mr. Chairman: As requested, we reviewe... |
| Date June 26, 2001 |
Report No. GAO-01-898R |
Title
United States General Accounting Office Washington, DC 20548 June 26, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Conference of State Societies, Washington, District of Columbia, for Fiscal Years 1999 and 1998 Dear Mr. Chairman: ... |
| Date June 25, 2001 |
Report No. GAO-01-890R |
Title
United States General Accounting Office Washington, DC 20548 June 25, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American Gold Star Mothers, Incorporated, for Fiscal Years 2000 and 1999 Dear Mr. Chairman: As requested, we reviewed the au... |
| Date June 25, 2001 |
Report No. GAO-01-891R |
Title
United States General Accounting Office Washington, DC 20548 June 25, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American War Mothers for Fiscal Year 2000 Dear Mr. Chairman: As requested, we reviewed the audit report covering the financi... |
| Date June 25, 2001 |
Report No. GAO-01-893R |
Title
United States General Accounting Office Washington, DC 20548 June 25, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Blinded Veterans Association for Fiscal Years 2000 and 1999 Dear Mr. Chairman: As requested, we reviewed the audit report co... |
| Date June 25, 2001 |
Report No. GAO-01-894R |
Title
United States General Accounting Office Washington, DC 20548 June 25, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Fleet Reserve Association for Fiscal Years 2000 and 1999 Dear Mr. Chairman: As requested, we reviewed the audit report cover... |
| Date June 25, 2001 |
Report No. GAO-01-895R |
Title
United States General Accounting Office Washington, DC 20548 June 25, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the General Federation of Women’s Clubs for Fiscal Years 2000 and 1999 Dear Mr. Chairman: As requested, we reviewed the audit ... |
| Date June 22, 2001 |
Report No. GAO-01-670 |
Title
United States General Accounting Office GAO
June 2001 Report to the Secretary of the Senate FINANCIAL AUDIT U.S. Senate Gift Shop Revolving Fund’s Fiscal Year 2000 Financial Statement GAO-01-670 Contents Letter Auditor’s Report Financial Statement
Statement of Receipts, Disbursements, and Fund Balance Notes to the Statement of Receipts, Disbursements, and Fund Balance 3 5 11 12 Page 1 GAO-01-6... |
| 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... |
