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GAO Reports by subject "Accountants"

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Date Report No. Title
Date March 31, 2011 Report No. GAO-11-336 Title

Tax Preparer Regulation: IRS Needs a Documented Framework to Achieve Goal of Improving Taxpayer Compliance

United States Government Accountability Office GAO March 2011 Report to the Subcommittee on Financial Services and General Government, Committee on Appropriations, U.S. Senate TAX PREPARER REGULATION IRS Needs a Documented Framework to Achieve Goal of Improving Taxpayer Compliance GAO-11-336 March 2011 TAX PREPARER REGULATION Accountability • Integrity • Reliability IRS Needs a Documented Fram...
Date Jan. 9, 2008 Report No. GAO-08-163 Title

Audits of Public Companies: Continued Concentration in Audit Market for Large Public Companies Does Not Call for Immediate Action

United States Government Accountability Office GAO January 2008 Report to Congressional Addressees AUDITS OF PUBLIC COMPANIES Continued Concentration in Audit Market for Large Public Companies Does Not Call for Immediate Action GAO-08-163 January 2008 AUDITS OF PUBLIC COMPANIES Highlights Highlights of GAO-08-163, a report to congressional addressees Accountability Integrity Reliability Continued ...
Date Jan. 9, 2008 Report No. GAO-08-164SP Title

Audits of Public Companies: Survey of Public Accounting Firms and Public Companies (GAO-08-164SP, January 2008), an E-supplement to GAO-08-163

Date April 30, 2004 Report No. GAO-04-624R Title

Financial Management: Responses to Posthearing Questions Related to GAO's Testimony on the U.S. Government's Consolidated Financial Statements for Fiscal Year 2003

Comptroller General of the United States United States General Accounting Office Washington, DC 20548 April 30, 2004 The Honorable Todd R. Platts Chairman Subcommittee on Government Efficiency and Financial Management Committee on Government Reform House of Representatives Subject: Responses to Posthearing Questions Related to GAO’s Testimony on the U.S. Government’s Consolidated Financial Sta...
Date Oct. 31, 2003 Report No. GAO-04-70 Title

Tax Administration: Most Taxpayers Believe They Benefit from Paid Tax Preparers, but Oversight for IRS Is a Challenge

United States General Accounting Office GAO October 2003 Report to the Committee on Finance, U.S. Senate TAX ADMINISTRATION Most Taxpayers Believe They Benefit from Paid Tax Preparers, but Oversight for IRS Is a Challenge GAO-04-70 a October 2003 TAX ADMINISTRATION Most Taxpayers Believe They Benefit from Paid Preparers, but Oversight Is a Challenge for IRS Highlights of GAO-04-70, a report to the...
Date Jan. 24, 2003 Report No. GAO-03-419SP Title

GAO Forum on Governance and Accountability: Challenges to Restore Public Confidence in U.S. Corporate Governance and Accountability Systems

United States General Accounting Office GAO January 2003 Comptroller General of the United States GAO FORUM ON GOVERNANCE AND ACCOUNTABILITY Challenges to Restore Public Confidence in U.S. Corporate Governance and Accountability Systems GAO-03-419SP a G A O Accountability Integrity Reliability December 9, 2002 Governance and Accountability Forum Discussion There was general agreement among the par...
Date Dec. 19, 2002 Report No. GAO-03-339 Title

Securities and Exchange Commission: Actions Needed to Improve Public Company Accounting Oversight Board Selection Process

United States General Accounting Office GAO December 2002 Report to Congressional Requesters SECURITIES AND EXCHANGE COMMISSION Actions Needed to Improve Public Company Accounting Oversight Board Selection Process GAO-03-339 December 2002 SECURITIES AND EXCHANGE COMMISSION Highlights of GAO-03-339, a report to the Chairman, Senate Banking, Housing, and Urban Affairs Committee; Ranking Minority Mem...
Date Aug. 1, 1999 Report No. JFMIP-ET-99-8 Title

Core Competencies: Accountants in the Federal Government

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 Nov. 30, 1998 Report No. JFMIP-ET-98-7 Title

Special Publications: Core Competencies for Financial Managers in the Federal Government (Exposure Draft)

in We Federal;, Gov&timent ._ .,. I : A Joint Project of the Chief $?inancial Officers Council and the Joint Financial Management Improvement ,.: .: :, ._, : .:,,i , j , ..‘““’ ./r.-. ,r,_,., Program JFMIP-ET-OS-7 U.S. Goyermnent- Chief Financial Officers Council The Joint Financial Management Improvement Program The JFMIP is a joint and cooperative undertaking of the The members of the U....
Date April 15, 1998 Report No. AIMD-98-86 Title

Financial Management: Profile of Navy and Marine Corps Financial Managers

United States General Accounting Office GAO April 1998 Report to the Acting Assistant Secretary of the Navy (Financial Management and Comptroller) FINANCIAL MANAGEMENT Profile of Navy and Marine Corps Financial Managers GAO/AIMD-98-86 GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-279264 April 15, 1998 Ms. Gladys J. Commons Actin...
Date Feb. 25, 1998 Report No. AIMD-98-58 Title

Financial Management: Profile of Army Financial Managers

United States General Accounting Office GAO February 1998 Report to the Assistant Secretary of the Army (Financial Management and Comptroller) FINANCIAL MANAGEMENT Profile of Army Financial Managers GAO/AIMD-98-58 GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-278934 February 25, 1998 The Honorable Helen T. McCoy Assistant Secret...
Date Feb. 12, 1998 Report No. T-AIMD-98-75 Title

Employee Benefits: Limited Scope Audit Exemption Should Be Repealed

United States General Accounting Office GAO For Release on Delivery Expected at 9:30 a.m. Thursday, February 12, 1998 Testimony Before the Subcommittee on Human Resources, Committee on Government Reform and Oversight, House of Representatives EMPLOYEE BENEFITS Limited Scope Audit Exemption Should Be Repealed Statement of David L. Clark Director, Audit Oversight and Liaison Accounting and Informati...
Date Jan. 2, 1998 Report No. AIMD-98-34 Title

Financial Management: Profile of Financial Personnel in Large Private Sector Corporations and State Governments

United States General Accounting Office GAO January 1998 Report to Congressional Requesters FINANCIAL MANAGEMENT Profile of Financial Personnel in Large Private Sector Corporations and State Governments GAO/AIMD-98-34 GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-273002 January 2, 1998 Congressional Requesters Well qualified fin...
Date Aug. 19, 1997 Report No. GGD-97-161 Title

Kennedy Center: Audit Duplication Can Be Prevented

United States General Accounting Office GAO August 1997 Report to Congressional Committees KENNEDY CENTER Audit Duplication Can Be Prevented GAO/GGD-97-161 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-277198 August 19, 1997 The Honorable John H. Chafee Chairman The Honorable Max Baucus Ranking Minority Member Committee on Environment and Public W...
Date Jan. 1, 1997 Report No. JFMIP-97-4 Title

JFMIP News: A Newsletter for Government Financial Managers, Summer 1997, Vol. 9, No. 2

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Date Sept. 24, 1996 Report No. AIMD-96-98A Title

The Accounting Profession: Appendixes to Major Issues: Progress and Concerns

United States General Accounting Office GAO September 1996 Report to the Ranking Minority Member, Committee on Commerce, House of Representatives THE ACCOUNTING PROFESSION Appendixes to Major Issues: Progress and Concerns G A O years 1921 - 1996 GAO/AIMD-96-98A GAO United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States B-258991 September 24, 1996 Th...
Date Sept. 24, 1996 Report No. AIMD-96-98 Title

The Accounting Profession: Major Issues: Progress and Concerns

United States General Accounting Office GAO September 1996 Report to the Ranking Minority Member, Committee on Commerce, House of Representatives THE ACCOUNTING PROFESSION Major Issues: Progress and Concerns G A O years 1921 - 1996 GAO/AIMD-96-98 GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-258991 September 24, 1996 The Honorab...
Date June 27, 1996 Report No. T-RCED-96-210 Title

Multifamily Housing: HUD's Proposals for Reengineering Its Insured Section 8 Portfolio

United States General Accounting Office GAO Statement Submitted on June 27, 1996 Testimony Before the Subcommittee on Housing Opportunity and Community Development, Committee on Banking, Housing, and Urban Affairs, United States Senate MULTIFAMILY HOUSING HUD’s Proposals for Reengineering Its Insured Section 8 Portfolio Statement for the Record by Judy A. England-Joseph, Director, Housing and Co...
Date Jan. 1, 1996 Report No. 156331 Title

JFMIP News: A Newsletter for Government Financial Managers, Winter 1996, Vol. 7, No. 4

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Date Dec. 13, 1995 Report No. 156317 Title

Special Publications: Proceedings of the Interagency Financial Management Education and Training Symposium, December 12 and 13, 1995

6 c 1 I I Joint Financial Management Improvement Program I he Joint Financial Management Improvement Program (JFMIP) is a joint cooperative undertaking of the Office of Management and Budget, the General Accounting Office, the Department of the Treasury, and the Office of Personnel Management, working in cooperation with each other and wizperating agencies to improve financial management practice...
Date Nov. 1, 1995 Report No. CC-1 Title

Special Publications: Framework for Core Competencies for Financial Management Personnel in the Federal Government

r~ves~en~ must be made to ensure thaz skills to help the gover the enactment of the Chief Financial Officers Act of 1990 (CFO ante and Results Act of 1993 (GPRA), and the Act of 1994 (GM&%), the federal e quality of financial management, and any significant endeavor rests with of the Chief Financial OBicers 1 performance of federal financial management persom8el. Apnsrequisitetoenhancinghumannsou...
Date Dec. 1, 1994 Report No. 156236 Title

Continuing Professional Education Study: Budget Analysts in the Federal Government, GS-560 Series

-.:: T ,. Improvement Program (JFMIP) is a joint cooperative undertaking of the Office of Management and Budget, the General Accounting Office, the “Depcdrtiinent of the T%asury, and the Office of Peisonnel Management, working in cooperation with each other and with operating agencies to improve financial management practices throughout the government. The Program was initiated in 1948 by the S...
Date June 27, 1994 Report No. AIMD-94-151R Title

Financial Management: Territorial Audits

GAO UnitedStates General Accounting Office Washington, DE. 20548 Accounting and Information Management Division B-257703 June 27, I994 The Honorable Robert C. Byrd Chairman The Honorable Mark 0. Hatfield Ranking Minority Member Committee on Appropriations United States Senate The Honorable Sidney Yates Chairman The Honorable Ralph Regula Ranking Minority Member Subcommittee on Interior and Related...
Date Feb. 8, 1993 Report No. HRD-93-15R Title

Education: Direct Loan Debate

Generrl Accounting Office Wadingron, D.C. 20648 Human Beao~s Divbion unitcdsm 8, 1993 148491 B-249663 February The Honorable William D. Ford Chairman, Committee on Education and Labor House of Representatives Dear Mr. Chairman: In November 1992, we reported that the federal government could save about $4.7 billion in the first 5 years by replacing the Federal Family Education Loan Program with a d...
Date April 9, 1992 Report No. AFMD-92-14 Title

Employee Benefits: Improved Plan Reporting and CPA Audits Can Increase Protection Under ERISA

April 1!)!)B EMPLOYEE BENEFITS Improved Plan Reporting and CPA Audits Can Increase Protection Under 146289 -__.l_--.-“l._-l.---. ---- : GAO/AFMI)-!U-14 I.,“” “.I ““1 1,111 “. ,. GAO United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States B-246064 April 9,1992 The Honorable J. J. Pickle Chairman, Subcommittee on Oversight Committee on Wa...
Date Jan. 1, 1992 Report No. OP-23-OH Title

Policy Guidance 1963-1986: Interview With Donald J. Horan, Eugene L. Pahl, and Allen R. Voss

United States General Accounting Office GAO January 1992 HistoryProgram Policy Guidance 19634986 Interview With Donald J. Horan, Eugene L. Pahl, and Allen R. Voss United States General Accounting Office GAO January 1992 History Program Policy Guidance 19634986 Interview With Donald J. Horan, Eugene L. Pahl, and Allen R. Voss Published by the United States General Accounting Washington, D.C., 1992 ...
Date Jan. 1, 1992 Report No. OP-22-OH Title

The Civil Division, 1956-1972: Interview With Gregory J. Ahart, Henry Eschwege, and Victor L. Lowe

United States General Accounting Office GAO January 1992 History Program The Civil Division, 19564972 Interview With Gregory J. Ahart, Henry Eschwege,and Victor L. Lowe United States General Accounting Office GAO January 1992 History Program The Civil Division, 19564972 Mmiew With Gregory J. Ahart, Henry Eschwege,and Victor L. Lowe Published by the United States General Accounting Office, Washingt...
Date Jan. 1, 1992 Report No. OP-24-OH Title

Transportation Activities 1946-1975: Interview with Joseph P. Normile, Fred J. Shafer, and Thomas E. Sullivan

United States General A&ounting Office s; A0 History Program anuary 1992 Transportation Aetivlties 1946-1975 Interview With JosephP. Normile, Fred J. Shtier, and ThomasEAdlivm - Published by the United States General Accounting Office, Washington, D.C., 1992 Page ii GAO/OP-24-OH GAO January1992 History Progrm r t t 4m5Y Transportation Activities 1946-1975 Interview With Joseph P. Normile, F’red ...
Date Nov. 1, 1991 Report No. OP-3-HP Title

Special Publications: GAO History, 1921-1991

lhit~ed General Office Staks Accounting GAO November 199 1 History Program GAO History 1921- 1991 Roger R. Trask United States General Accounting Office GAO November 199 1 History Program GAO History 19214991 RogerR. Trask published by the United States General Accounting Office, Washington, DC., 1991 Page ii Foreword GAO'S History Program is similar to those of both houses of the Congress and of ...
Date April 1, 1991 Report No. AFMD-12.19.3 Title

Financial Management: Guide to Federal Agencies' Procurement of Audit Services from Independent Public Accountants

Preface Passage of the Chief Financial Officers Act of 1990 (Public Law 101-576) was a significant step forward in improving financial management in the federal government. Besides establishing a chief financial officer (CFO) for 23 federal agencies, the act provides for improvements in accounting systems, internal controls, and financial information. One of the act’s major impacts is the requi...
Date March 1, 1991 Report No. OP-19-OH Title

International Activities 1956-1981: Interview With James A. Duff, J. Kenneth Fasick, and Charles D. Hylander

United Rates General Accounting Office Hist’ Program ory International Activities 1956 -1981 Intervievv With James A. Duff! J. Kenneth Fasick. and Gharies U. HylancK fr I hl 1 -1 w United States Geueral Accounting Office GAO March 1991 History Program International Activities 1956 -1981 Interview With Jaxnes Duff, A. J. Kenneth Fasick, and Charles D. Hylander Published by the United States Gener...
Date Dec. 1, 1990 Report No. 143680 Title

Continuing Professional Education: Federal GS-510 Accountants' Report

--.--.--.- Jdnt Fhanc~l~~em.ent liw.t Pngvam The Joint Financial Management Improvement Progmm (JPMIP) is a joint cooperative umkr&ng ofthe Office ofManagement and Budget, the General Accounting Office, the Department ofthe Treasury, and the O&e of Personuel Management, working with each other and with operating agencies to improve &ran&l management practices throughout government The Program was ...
Date Nov. 1, 1990 Report No. OP-18-OH Title

Special Publications: John P. Abbadessa, 1947-1962

United States General Accounting Office GAO November 1990 History Program John P. Abbadessa 1947-1962 United States General Accounting Office , GAO November 1990 History Program John P. Abbadessa 1947-1962 t t Published by the United States General Accounting Office, Washington, D.C., 1990 GAO,‘OP-180H Preface The History Program of the General Accounting Office (GAO) uses oral history interview...
Date Aug. 15, 1990 Report No. GGD-90-92 Title

Tax Administration: IRS Preparer Penalty Data Inaccurate and Misleading

--~-- IJnit,eci S1.at.t~~General Accorrnt.ing Offiw GAO Report to the Commissioner, I&xnal Ikwenue Service TAX ADMINISTRATION IRS Preparer Penalty Data Inaccurate and Misleading Illllll I 142015 2 ‘GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-239936 August 15,199O The Honorable Fred T. Goldberg, Jr. Commissioner Internal Revenue Service Dear Mr...
Date Aug. 2, 1990 Report No. T-AFMD-90-27 Title

Financial Management: Prevention, Detection, and Reporting of Financial Irregularities

United States General Accounting Office - Testimony For Release on Delivery Expected at 1:00 p.m. Thursday August 2, 1990 Prevention, of Financial Detection, Irregularities and Reporting Statement of Charles A. Bowsher Comptroller General of the United States Before the Subcommittee on Telecommunications and Finance Committee on Energy and Commerce House of Representatives GAO/T-AFMD-90-27 GAO For...
Date July 24, 1990 Report No. T-AFMD-90-25 Title

Financial Management: Audits of Employee Benefit Plans Need to be Strengthened

. UnhdSt&esGenenlAccomdngOmce 14Ebq lkstirnony For Release on Delivery Expected at 1o:cla a.m. Tuesday July 24, 1990 AULtits of mloy Benefit Heed to be strengthened Plans Statement of David L. Clark Associate Director, Pinancial Management Systems and Audit Oversight Accounting and Financial Management Division Before the %bcommittee on Labor Committee on Labor and Human Resources Ufiit33 States S...
Date June 21, 1990 Report No. T-AFMD-90-23 Title

Financial Management: Audits of Small Business Investment Companies

Lhited States Generai Accounting Of!Kce GAO Testimony For Release on Delivery Expected at 9:30 a.m. Thursday June 21, 1990 Audits of Small Business Investment Companies Statement Brian P. Director Accountinq of Crowley of Planning and and Financial Business Reporting Management Divislcn Before the Committee on Small U.S. Senate GAO /T.*AF!?D-90..23 Mr. Chairman and Members of the Committee: I am p...
Date June 1, 1990 Report No. OP-15-OH Title

Regional Offices and the Field Operations Division: Interview With Francis X. Fee, Walter H. Henson, and Hyman L. Krieger

_ r, . * United States General Accounting Office GAO June 1990 History Program Regional Offices and the Field Operations Division Interview With Francis X. Fee, Waker H. Henson, md Hyman L. Krieger Published by the United States General Accounting Office, Washington, D.C., 1990 ii GAO/OP-E-OH Preface The History Program of the General Accounting Office (GAO) uses oral history interviews to supple...
Date Jan. 18, 1990 Report No. GGD-90-41 Title

Federal Employees: Commerce Department's Reclassification of Three Managerial Positions

United States General Accounting Office Washington, D.C. 20548 General Government Division B-236439 January 18,199O The Honorable David Pryor Chairman, Subcommitteeon Federal Services, Post Office, and Civil Service Committee on Governmental Affairs United States Senate Dear Mr. Chairman: This report respondsto your request for GAO to determine whether job classifications were proper for three ma...
Date Dec. 22, 1989 Report No. GGD-90-32 Title

Tax Administration: Need for More Management Attention to IRS' College Recruitment Program

!? United States General Accounting Office E;AO i -’ December *. 1989.. Report to the Chairman, Subcommittee -* on Federal Services, Post Office and Civil Service, Committee on Governmental Affairs, U.S. Senate ; c TAX ADMINISTRATION’ Need for More Management Attention to IRS’ College Recruitment Program l B-236678 December 22, 1989 The Honorable David H. Pryor Chairman, Subcommittee on Fede...
Date Dec. 11, 1989 Report No. 141910 Title

Mid-America Intergovernmental Audit Forum: The Auditor and the Law

Mid-America Intergovernmental Audit Forum The Auditor And The Law Transcript of Meeting December 11-l 2,1989 Kansas City, Missouri THE AUDITOR AND THE LAW CHAIRMAN Executive what the JONES: As had be. Forum a bit quite a Some Meeting of a lead-in OR abuut seen this the meeting, program the and Committee discussion of topic should Audit us abuut had the that a presentation and has at the crisis muc...
Date July 27, 1989 Report No. AFMD-89-72 Title

Single Audit Act: Single Audit Quality Has Improved but Some Implementation Problems Remain

I ~trit.c*cl S1.;1.IPs (;etlt~ritl AwoliJtl,irtg .-....-.-...I---.- 1.1 11.-.1”..-.--“rcI_-- .--“----._~--- Of’f’iw __----..--__r_- .J[I Iy 1!)&!I SINGLE AUDIT ACT Single Audit Quality Has Improved but Some Implementation Problems Remain United States General Accounting Office Washington, D.C. 20648 Accounting and Financial Management Division B-219869 July 27, 1989 The Honorable John Co...
Date March 6, 1989 Report No. AFMD-89-38 Title

CPA Audit Quality: Status of Actions Taken to Improve Auditing and Financial Reporting of Public Companies

United States General Accounting Office Report to the Chairman, Oversight and Investigations Subcommittee, Committee on Energy and Commerce, House of Representatives March 1989 CPA AUDIT QUALITY Status of Actions Taken to Improve Auditing and Financial Reporting of Public Companies Comptroller General of the United States B-233641 March 6, 1989 The Honorable John D. Dingell Chairman, Subcommittee ...
Date Feb. 21, 1989 Report No. T-AFMD-89-2 Title

Financial Management: The Need to Improve Auditing in the Savings and Loan Industry

United States General Accounting OfEce Testimony . For Release on Delivery Expected at 1O:OO a.m. EST Tuesday February 21, 1989 The Need To Improve Auditing in the Savings and Loan Industry Statement Frederick Accounting of D. Wolf, Assistant Comptroller General and Financial Management Division and Urban Affairs Before the Committee on Banking, Finance House of Representatives GAO/T-AFMD-89-2 ML9...
Date Feb. 2, 1989 Report No. AFMD-89-45 Title

CPA Audit Quality: Failures of CPA Audits to Identify and Report Significant Savings and Loan Problems

GAO February 1989 Report to the Chairman, Committee on Banking, Finance and Urban Affairs House of Representatives CPAAUDITQUALITY Failures of CPAAudits to Identify and Report Significant Savings and Loan Problems GAO/AF’MD-89-45 N ; About Our New Cover... The new color of our report covers represents the latest step in GAO'S efforts to improve the presentation of our reports. GAO United States ...
Date Dec. 19, 1988 Report No. AFMD-89-6 Title

CPA Audit Quality: Arthur Young and Company's Work at Bell Helicopter Textron Inc.

United States General Accounting Office GAO December 1988 Report to the Chairman, Subcommittee on Oversight and Investigations, Committee on Energy and Commerce, House of Representatives ,’ CPA AUDIT QUALITY Arthur Young and Company’s Work at Bell Helicopter Textron Inc. GAO/AFMD-89-6 GAO General Accounting Office Washington, D.C. 20648 Accounting and Financial Management Division united State...
Date Dec. 1, 1988 Report No. AFMD-8.1.1 Title

Financial Management: Guide for Review of Independent Public Accountant Work

United States General Accounting Office Accounting and Financial Management Division Decelmber 1988 Guide for R of Independent Public Accountant Work Technical Guideline 8.1.1 Preface This guide provides a detailed program for reviewing the work of independent public accountants (IPAS). Following the program contained in this guide will help GAO determine the extent we can rely upon IPA work perfo...
Date Dec. 1, 1988 Report No. OP-7-OH Title

Special Publications: Leo Herbert, GAO, 1956-1974

United States General Accounting Office GAO December 1988 History Program Leo Herbert GAO, 1956-1974 ORAL HISTORY SERIES Published by t h c I 'nit,rd Statcs General Accounting Office, Washington, D.C.: 1988 Page ii GAO OP 7 O H Preface ~ _ _ ~ - The General Accounting Of’ficr ((;no) was established by the Budget and Accounting Act. of 192 1. Sincc then, new Icgislat,ion and modified policies ha...
Date June 1, 1988 Report No. OP-4-OH Title

Special Publications: Arthur Schoenhaut

: 1 United States General Accounting Office History Program June 1988 Arthur Schoenhaut Published by the United States General Accounting Office, Washington, D.C., 1988 Page ii GAO/OPhOH The General Accounting Office (GAO) was established by the Budget and Accounting Act of 1921. Since then, new legislation and modified policies have been adopted that enable GAO to meet the needs of the Congress ...
Date May 2, 1988 Report No. AFMD-88-3 Title

CPA Audit Quality: Improved Controls Are Needed To Ensure Quality Audits of Federal Loan Programs

May 1988 CPA AUDIT QUALITY Improved Controls Are Needed6 Ensure Quality Audits of Federal Loan programs n ::. .. GAO/AFMD-NM . ‘ 1_. Accounting and Financial Management Division B-2 19869 May 2,1988 The Honorable Richard E. Lyng The Secretary of Agriculture The Honorable Samuel R. Pierce, Jr. The Secretary of Housing and Urban Development The Honorable James Abdnor Administrator Small Business A...