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GAO Reports by subject "Auditing standards"

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Date Report No. Title
Date July 26, 1993 Report No. 149628 Title

Special Publications: Government Auditing Standards (Exposure Draft)

United States General Accounting Office . ‘ I l Exposure Draft GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division July 26, 1993 TO AUDIT OFFICIALS AND OTHERS INTERESTED IN GOVERNMENTAUDITING STANDARDS: Office (GAO) invites your The U.S. General Accounting comments on proposed changes to the Government Auditinq This letter commonly kn...
Date July 22, 1993 Report No. AIMD-93-9 Title

Financial Audit: Senate Restaurants Revolving Fund for Fiscal Years 1991 and 1990

United States General Accounting Office GAO July 1993 Report to the Architect of the Capitol FINANCIAL AUDIT Senate Restaurants Revolving Fund for Fiscal Years 1991 and 1990 GAOIAIMD-93-9 -- GAO United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States B-114871 July 22,1993 The Honorable George M. White Architect of the Capitol Dear Mr. White: F’ urs...
Date July 1, 1993 Report No. 151514 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, Juli 1993, Vol. 20, No. 3

Internationale Zeitschrift fiir staatliche Finanzkontrolle Juli 1993-Jahrgang 20, Nr. 3 0 1993 Intemutional Journal of GovernmentAuditing. Inc. Die Itiernationaie Zeitschrifr fir staalliche Finanzkonrrolle wird vierteljlhrlich (im Januar, April, Juli und Oktober) im Auftrag der Internationalen Organisation der Obersten Rechnungskontrollbehdrden (INTOSAI) herausgegeben und erscheint in Arabisch, D...
Date July 1, 1993 Report No. 149860 Title

Special Publications: International Journal of Government Auditing, July 1993, Vol. 20, No. 3

International Journal Of Government Auditing July 1993-Vol. 20, No. 3 01993 International Journul of Government Auditing, Inc. ThelnternatioMlJounlofG#e~~A~itingispublishedquarterly (January, April, July, October) in Arabic, English, French, German, and Spanish editions on behalf of INTOSAI (International Organization of Supreme Audit Institutions). The Journal, which is the official organ of lNT...
Date July 1, 1993 Report No. 150667 Title

Special Publications: International Journal of Government Auditing, July 1993, Vol. 20, No. 3 (Arabic Version)

.L‘ &&jI sl+ciL4 +u, 6 +LJl LalrL, .$iI JLYI z+nl LALII & &$I ij. Jl ClAwI d+l l&U’ p +A+JI ;4U3l pi -b* LLdl &all &zf CiJl 3~L.A.I La,+, +A4 +,dl k;lc LWI Jp +Ll ‘ k;l,dl Jkyl +aYI ;r, t&l &I d&G & ‘ l,+LLLl kJ+ ,s.S+ Jl,rl 6 ,++$I +GLI, IL &id1 JAI p jlJ~~I asLo+ & & Blkll& J+ Bundesrechnungshof , Berliner Str . 51 Post : Jlkll ,& Wach 100433 ,600O Frankfurt 1 , Germany
Date July 1, 1993 Report No. 152469 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Julio 1993, Vol. 20, No. 3

Revista International de Auditoria Gubernamental TRIMESTRAL La Rev&a International de Auditoria Gubemamental que se publica trimestralmente (enero, abril, julio y octubre) en ediciones separadas en aleman, tiabe, espaiiol, frank e ingl6s es una publicaci6n oficial de INTOSAI (Organizaci6n Intemacional de Entidades Fiscalizadoras Superiores). La Revista -que es el Brgano oficial de INTOSAIesti ded...
Date July 1, 1993 Report No. 150668 Title

Special Publications: Revue Internationale de la Verification des Comptes Publics, Juillet 1993, Vol. 20, No. 3

Revue internationale de la vkification des comptes publics juillet 1993-Vol. 20, no 3 0 1993 International Journal of GovernmentAuditing Inc. La Revueinternationalede la v&ijication des comptespublics est publiee tous les trimestresCjanvier,avril, juillet et octobre) pour le compte de I’ INTOSAI (Organisation intemationale des Institutions sup&ieures de contrble des finances publiques) en allem...
Date June 30, 1993 Report No. HRD-93-64 Title

Small Pension Plans: Concerns About the IRS Actuarial Audit Program

IJ~~itc~ti Statxs -(;cnt~rd Accounting OUicrt Report to Congressional Cornn%t;etts SMALL PENSION Concerns About the IRS Actuarial Audit (;AO,IIIItI)-!):3-G4 .--_-_---.-- ._.--- -l.“----.-- -_.__.““.l.---.__._..“~.ll~.l- yeI-- GAO United States General Accounting Office Washington, D.C. 20648 Human Resources Division B-137762 June 30,1993 The Honorable Robert C. Byrd Chairman, Committee on ...
Date June 30, 1993 Report No. AIMD-93-3 Title

Financial Audit: Examination of Customs' Fiscal Year 1992 Financial Statements

United States Report to the Congress FINANCIAL AUDIT Examination of Customs’Fiscal Year 1992 Financial Statements GAOIAIMD-93-3 - - 3 United States General Accounting Offlce Washington, DE. 20648 Comptroller General of the United States B-252376 June 30.1993 To the President of the Senate and the Speaker of the House of Representatives This report presents the results of our efforts to audit the...
Date June 30, 1993 Report No. AIMD-93-1 Title

Financial Audit: Examination of the Army's Financial Statements for Fiscal Years 1992 and 1991

United States General Accounting Office GAO June 1993 Report to the Congress FINANCIAL AUDIT Examination of the Army’ Financial s Statements for Fiscal Years 1992 and 1991 GAO/AIMD-93-l GAO United States General Accounting Offke Washington, D.C. 20548 Comptroller General of the United States B-251321 June 30,1993 To the President of the Senate and the Speaker of the House of Representatives This...
Date June 24, 1993 Report No. AFMD-93-72 Title

Financial Audit: House Interparliamentary Groups' Financial Statements for 1991 and 1990

United States General Accounting Office GAO June 1993 Report to the Chairman, Committee on Foreign Affairs, House of Representatives FINANCIAL AUDIT House Interparliamentary Groups’Financial Statements for 1991 and 1990 GAO/AFMD-93-72 GAO United States General Accounting Office Washington, D.C. 20648 Comptroller General of the United States B-231290 June 24,1993 The Honorable Lee H. Hamilton Cha...
Date June 9, 1993 Report No. T-GGD-93-26 Title

Insurance Regulation: The National Association of Insurance Commissioners' Accreditation Program Continues to Exhibit Fundamental Problems

United States General Accounting: Office \44s2w - GAO For Rcbse aa Delivery expectedat 1O:OO EDT am.. wednay Testimony Beforethe Subcommittee OversightandInvestigations on Committeeon EnergyandCommerce Houseof Representatives June9.1993 INSURANCE REGULATION The National Association of InsuranceCommissioners’ Accreditation Program Continuesto Exhibit FundamentalProblems . Statement RichardL. Foge...
Date June 3, 1993 Report No. RCED-93-140 Title

Federal Research: Minor Changes Would Further Improve New NSF Indirect Cost Guidance

on Science, Lommittee on Science, Space, and r~ech2010gy, House of Representdives FEDERAL RESEARCH Minor Changes Would Further Improve New NSF Indirect Cos Guidance GAO - United Statee General Accounting OffIce Washington, D.C. 20548 Resources, Community, and Economic Development Division B-262792 June 3,1993 The Honorable Rick Boucher Chairman, Subcommittee on Science Committee on Science, Space,...
Date June 1, 1993 Report No. SPP-004 Title

Information Management: Communications Manual

,’ Waehin$toi, omce D.C. 20648 of Policy -* m . ‘. - TransmittaI Sheet No. 9, June 1993 . ‘, Attached is a complete missusnce of the v oiiginally issued idlay 19W. This revision incorporates all previous ’ changes and also includes some recent additional clarifi~&ons marked with a’#” sign. In addition,‘~~e,areintroducing a new chapter 12.21,“Other Audit/Evaluation-Rel Rroducto.’ ...
Date June 1, 1993 Report No. AFMD-12.19.5B Title

Financial Management: Financial Audit Manual, Volume 2

l United States General Accounting Office GAO Accounting and Financial Management Division ll11lllilllllllIll1 ll3\llllll Ill1 Ii11 149894 Financial Audit Manual l Volume 2 GAO/AFMD-12.19.5B [This page intentionally left blank.] CONTENTS - PART II [This page intentionally left blank.] CONTENTS - PART II 600 PLANNING AND GENERAL 700 INTERNAL CONTROLS 800 COMPLJANCE 900 SUBSTANTIVE TESTING 1000 REPO...
Date May 26, 1993 Report No. AFMD-93-56 Title

Financial Audit: House Office of the Sergeant at Arms--Periods Ended 12-31-91, 6-30-91, and 12-31-90

GAO hl;ry I!)93 Report, to the Speaker and the Sergeant at, Arms of the House of Representatives FINANCIAL, AUDIT House Office of the Sergeant at ArmsPeriods Ended 12-31-91,6-30-91, and 12-31-90 -- -...- - GAO United State8 General Accounting Office Washington, D.C. 20548 Comptroller General of the United States B-l 14864 May 26,1993 To the Speaker and the Sergeant at Arms of the House of Represen...
Date May 18, 1993 Report No. 149099 Title

Policy and Procedures Manual for Guidance of Federal Agencies: Title 7--Fiscal Guidance

Date May 13, 1993 Report No. AFMD-93-55 Title

Financial Audit: Customs Forfeiture Fund's Financial Statements for 1991 and 1990

Customs Forfeiture Fund’ Financial s Statements for 1991 and 1990 GAO United States General Accounting Office Washington, D.C. 20648 Accounting and Financial Management Division B-262847 May 13,1993 The Honorable Lloyd Bentsen The Secretaryof the Treasury Dear Mr. Secretary: This report presents the results of our review of the independent certified public accountants’ audits of the Customs Fo...
Date May 1, 1993 Report No. AFMD-8.1.2 rev. Title

Financial Management: Guide for Evaluating and Testing Controls Over Sensitive Payments

Preface This guide provides a framework for evaluating and testing the effectiveness of internal controls that have been established in various sensitive payment areas. Sensitive payment areas encompass a wide range of activities including executive compensation, travel, official entertainment funds, unvouchered expenditures, consulting services, speaking honoraria and gifts, and executive perqui...
Date April 14, 1993 Report No. AFMD-93-32 Title

Financial Audit: Capitol Preservation Fund--March 31, 1991 and 1990

GAO FINANCIAL AUDIT - Capitol Preservation Fund-March 341991 and 1990 United Statee General Accounting Office Washington, D.C. 20548 Comptroller General of the United States B-261606 April 14,1993 To the Presidentof the Senateand the Speakerof the House of Representatives In accordancewith 40 U.S.C.lsSa-3,we have audited the accompanying statementsof financial position of the Capitol PreservationF...
Date April 1, 1993 Report No. 151513 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, April 1993, Vol. 20, No. 2

Internationale Zeitschrift fiir staatliche Finanzkontrolle April 1993-Jahrgang 20, Nr. 2 0 1993 International Journal of Government Auditing, Inc. Die Intemationaie Zeitschrift f7r staatliche Finanzkontrolle wird VierteljIhrlich (im Januar, April, Juli und Oktober) im Auftrag der Internationalen Organisation der Obersten Rechnungskontrollbeh6rden (INTOSAI) herausgegeben und erscheint in Arabisch,...
Date April 1, 1993 Report No. 149328 Title

Special Publications: International Journal of Government Auditing, April 1993, Vol. 20, No. 2

International Journal of Government Auditing April 1993-Vol. 20, No. 2 01993 International Jourml of Government Auditing, Inc. TtteIniernutionalJourna~ofGovemmentAuditingispubkhedquar terly (January, April, July, October) in Arabic, English, French German, and Spanish editions on behalf of INTOSAl (Internationa Organization of Supreme Audit Institutions). The Journd, which i! the official organ o...
Date April 1, 1993 Report No. 150213 Title

Special Publications: International Journal of Government Auditing, April 1993, Vol. 20, No. 2 (Arabic Version)

++ J’ YI +S& a +LAI jLjL & jlj~Il JjA < JLkll Ailami Szamvevoszek Apaczai Csere Janos U 10,432 n Budapest, Hungary . 1993 (F e+iY~ ” ” hn1.14 +G~I ++I+ &i~ ;4up ip& +41 > +.QI JjAl h ,$a 1992 : 38 ) 10026 Stockholm , Tel 46x -(Box34105S n 738 4000 . Fax 46860425 ) Private Bag 13299 , Windhoek 9000, n ;I,LJI Namibia .
Date April 1, 1993 Report No. 152947 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Abril 1993, Vol. 20, No. 2

11111 Ill1 Ill1 Revista International de Auditoria Gubernamental TRIMESTRAL, La Rwisrs Internacionnl de Audiloria Gubemnmentnl que se publica trimcslralmenk (encro, nbril, julio y octubre) en cclicionas sepnradns en alemk, &be, espniiol, liancbs e in@ es una publicaci6n oficial de INTOSAI (Orpaniznci6n In~ernacional de Enticlades Fiscalizadorns Superiores). La Revista, que es el &gano oticial de I...
Date April 1, 1993 Report No. 149861 Title

Special Publications: Revue Internationale de la Verification des Comptes Publics, Avril 1993, Vol. 20, No. 2

Revue internationale de la vhification des comptes publics avril1993-Vol. 20, no 2 0 1993 International Journal of Government Auditing Inc. Lu Revue intemationale de la v&fication des comptespublics est publiee tous Consell de r&IactIon Franz Fiedler, presidentde la Cour des comptesde I’ Autriche L. Denis Desautels,vdrificateur generaldu Canada HassineCherif, premier president,Cour des comptesd...
Date March 16, 1993 Report No. T-GGD-93-11 Title

Federal Organizations: Structure and Oversight of Operational Boards and Commissions

United States General Accounting Office V~f6qcr Testimony Before the Subcommittee on Census, Statistics and Postal Personnel, Committee on Post Office and Civil Service, House of Representatives F HAease on Uelivery Elrpected at lo:30 a.m. EST Tuesday March 16, 1993 ORGANIZATIONS Structure and Oversight of Operational Boards and Commissions Statement of Nancy R. Kingsbury, Director Federal Human R...
Date March 10, 1993 Report No. AFMD-93-47R Title

Financial Management: Customs Performance Measures

WaaMngton, D.C.20648 Accoun~andFinan~ Mmagexnent I&Won B-252376 March 10, 1993 General kwxmnting W&w2 unitedButsa 148661 Mr. Carlton L. Bralnard Chief Financial Officer U.S. Customs Service Dear Mr. Bralnard: part of our ongoing financial audit of the U.S. Customs Service (Customs) under the mChlef Flnanclal'Offlcers (CFO) Act of 1990, we identified performance indicators' currently available or b...
Date March 1, 1993 Report No. 148744 Title

Information Management: Communications Manual

United States General Accounting OffIce . GAO Office of Policy I111111 Ill1 lllll lllll Ill1 1111111111 lllll 148744 Special Edition March 1993 Comm~catiom Manual U.S. GENERAL ACCOUNTING OFFICE COMMUNICATIONS MANUAL CHECKLIST OF TRANSMITTAL SHEETS Upon receipt of each transmittal sheet, the recipient should place his/her initials in the blank following the appropriate number. A break in the contin...
Date Feb. 16, 1993 Report No. AFMD-93-12 Title

Bank Examination Quality: FDIC Examinations Do Not Fully Assess Bank Safety and Soundness

l~~4wll;lrV 1!~!~:I . BANK EXAMINATION QUALITY FDIC Examinations Do Not Fully Assess Bank Safety and Soundness 148518 -/ GAO United States General Accounting Of!fice Washington, D.C. 20548 Comptroller General of the United States B-2494 14 February 16,1993 The Honorable Donald W. Riegle, Jr. Chairman The Honorable Alfonse M. D’ Amato Ranking Minority Member Committee on Banking, Housing, and Urb...
Date Feb. 16, 1993 Report No. AFMD-93-13 Title

Bank Examination Quality: FRB Examinations and Inspections Do Not Fully Assess Bank Safety and Soundness

-Ift~l,rrl;i l’ 1993 s’ BANK EXAMINATION QUALITY FRB Examinations and Inspections Do Not Fully Assess Bank Safety and Sound II 148510 (;A( )/Af”M I)-!% 13 GAO United States General Accounting Oi’ Plce Washington, D.C. 20648 Comptroller General of the United States B-249439 February 16,1993 The Honorable Donald W. Riegle, Jr. Chairman The Honorable Alfonse M. D’ Amato Ranking Minority Mem...
Date Feb. 16, 1993 Report No. AFMD-93-15 Title

Bank and Thrift Regulation: Improvements Needed In Examination Quality and Regulatory Structure

GAO Report to Congressional Committees BANK AND THRIFT REGULATION Improvements Needed in Examination Quality and Regulatory Structure 148509 t I GAWAFMD-W- 15 GAO United States General Accounting Office Washington, D.C. 20648 Comptroller General of the United States B-251941 February 16,1993 The Honorable Donald W. Riegle, Jr. Chairman The Honorable Alfonse M. D’Amato Ranking Minority Member Com...
Date Feb. 16, 1993 Report No. AFMD-93-14 Title

Bank Examination Quality: OCC Examinations Do Not Fully Assess Bank Safety and Soundness

GAO BANK EXAMINATION QUALITY OCC Examinations Do Not Fully Assess Bank Safety and Soundness III II NIIII 148508 i . GAO United States General Accounting Off¶ce Washington, D.C. 20548 Comptroller General of the United States B-249539 February 16.1993 The Honorable Donald W. Riegle, Jr. Chairman The Honorable Alfonse M. D’ Amato Ranking Minority Member Committee on Banking, Housing, and Urban Aff...
Date Feb. 16, 1993 Report No. AFMD-93-11 Title

Thrift Examination Quality: OTS Examinations Do Not Fully Assess Thrift Safety and Soundness

/ r”tt tmrary l!N18 THRIFT EXAMINATION QUALITY OTS Examinations Do Not Fully Assess Thrift Safety and Soundness GAO United States General Accounting Office Washington, D.C. 20648 Comptroller General of the United States B-249101 February 16,1993 The Honorable Donald W. Riegle, Jr. Chairman The Honorable Alfonse M. D’ Amato Ranking Minority Member Committee on Banking, Housing, and Urban Affair...
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 Feb. 3, 1993 Report No. RCED-93-34 Title

Telecommunications: FCC's Oversight Efforts to Control Cross-Subsidization

_l_..“_-..-Fct tnwary I w? Ti?LECOMMUNICATIONS FCC’ Oversight Efforts s to Control Cross-Subsidization. 148548 -. RESTRICTED--Not to be released outside the General Accounting Office unless specifically approved by the Offlce of Congressional Relations. ss 6378 RELEASED -- . ..1.-.“^-“. -.-l .._ I .-_....-.” ““--.l.._ I._-.I, ..,““.l”ll. __-.I “I., -ln.l. _~L._“I,_ ,._l.l- ...
Date Jan. 13, 1993 Report No. AFMD-93-29R Title

Budget and Spending: CASB--Cost Concepts

. GM United States GeneraJ Accounting Of!ke WashIngton, D.C. 20548 Accounting and Financial Management .Division B-250974 January 13, 1993 148409 Secretary Cost Accounting Standards Board Office of Federal Procurement Policy Office of Management and Budget Mr. Richard Executive C. Loeb Dear Mr. Loeb: the'cost Accounting Standards Board's of Objectives, Policies, and Concepts” which appeared in a...
Date Jan. 1, 1993 Report No. 150665 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, Januar 1993, Vol. 20, No. 1

Internationale Zeitschrift fiir staatliche Finanz kontrolle Januar 1993 It&v-national Journal of Government Auditing, Inc. Die Intemationale Zeitschrif?flirstaatliche Fikan&ontrolle wird viertel jtilich (im Januar, April, Juli turd Oktober) im Auftrag der Intemationalet Organisation der Obersten Rechnungskontrollbehijrden (INTOSAI) herausge geben und erscheint in Arabisch, Deutsch, Englisch, Fran...
Date Jan. 1, 1993 Report No. 149880 Title

Special Publications: International Journal of Government Auditing, January 1993, Vol. 20, No. 1

’ lllll lliliIll1 11111 Ill11 II11 149880 International Journal of Government Auditing January 1993-Vol. 20, No. 1 01993 Intermtionul Journal of Government Auditing, Inc. Board of Editors Franz Fiedler, President, Court of Audit, Austria L. Denis Desautels, Auditor General, Canada Dali Jazi, Premier President, Court of Accounts, Tunisia Charles A. Bowsher, Comptroller General, United States Jose...
Date Jan. 1, 1993 Report No. 150210 Title

Special Publications: International Journal of Government Auditing, January 1993, Vol. 20, No. 1 (Arabic Version)

r- I ._-. r. h “I 34 - 1 - 593 - 3894: ( $l+Yl&,>I - k;UI - +.d$lI &UI ) - ;4@b’ I 3 - 2 - 1 Kasumigaseki, Chyoda - ku Tokyo 100 Japan 813- 3581- 8125 = 18 - 3 - 3592 - 1807 &I1611 ( ;4&Yl I Av. More N 82 Col Juarez Mexico D.F. CP 06600 , Mexico 34 - 1 - 447 8701 Ext 209 = 34-l-593-3894: &Lhll (+Ll+UI ) Eric Williams Finance Building 2 Podium Floor , P .O.Box 340 . Port of Spain , Trinidad To...
Date Jan. 1, 1993 Report No. 151515 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Enero 1993, Vol. 20, No. 1

Revista International de Auditoria Gubernamental Enero 1993 - Vol. 20, La Revvista Intemacional de Audtorzia Gubemamental, qut se publica trimestralmente (enero, abril, julio y octubre) en ediciones separadss en alem&, drabe, espafiol, franc& e inglkk, es una publicacibn oficial de la INTOSAI (Orgsnizaci6n Intemacional de Entidades Fiscalizadoras Superior&. La Revista que es el brgano oficial de ...
Date Jan. 1, 1993 Report No. 149879 Title

Special Publications: Revue Internationale de la Verification des Comptes Publics, Janvier 1993, Vol. 20, No. 1

evue internationale de la v6rification des comptes publics Revuetrimestrielie l janvier 1993 Vol. 20, no 1 0 1993 International Journal ofGovernmentAuditing Inc. Lu Revueintemationale de la v4rification descomptespublics est publieetous les trimestres Qanvier,avril, juillet et octobre) pour le compte de I’ INTOSAI (Organisation intemationale des Institutions superieuresde controle des finances ...
Date Dec. 11, 1992 Report No. RCED-93-50 Title

Federal Research: Assessment of the Financial Audit for SEMATECH's Activities in 1991

Assessment of the Financial Audit for SEMATECH’ Activities s in 1991 Illllllllalm ll 148113 -.. ““-.-... _--.. ~- .-._ ----.- _..- “-_-_ _____l_l..-.- -- -- -- .- GAO United States General Accounting Office Washington, D.C. 20548 Reeources, Community, and Economic Development Division B-236668 December 11, 1992 The Honorable Sam Nunn Chairman, Committee on Armed Services United States Sena...
Date Nov. 19, 1992 Report No. AFMD-93-26ML Title

National Defense: Independent CPA Audit of Military Traffic Management Command

United States General Accounting OffIce Washington, D.C. 20541) Accounting and Financial Management Division B-250948 November 19, 1992 Major General Richard G. Larson, USA Commanding General Military Traffic Management Command Dear General Larson: IN 148040 We recently completed a comprehensive review of the U.S. The Army’ s financial management operations and systems. primary objectives of tha...
Date Nov. 1, 1992 Report No. 148659 Title

Special Publications: General Policies/Procedures Manual

\ ’ 7. GAO Assistant Comptroller of the United States Washington, Office D.C. 20548 General I111111 Ill1 -’ -d 11111 IIll+ llllllllll Ill11 lllll 148659 of Policy General Policies/Procedures Manual - Transmittal Sheet No. 1, November 1992 Introduction Attached for insertion in the new General PoliciesIProcedures Manual CGPPM) binder is the consolidated manual that GAO will use to communicate s...
Date Oct. 21, 1992 Report No. AFMD-93-2 Title

Financial Audit: House Stationery Revolving Fund Statements--June 30, 1991 and 1990

.a& United States General Accounting Office - ;I ; GAO j October 1992 Report to the Clerk of the House of Representatives FINANCIAL AUDIT House Stationery Revolving Fund Statements-June 30, 1991 and 1990 147780 GAO/AFMD-93-2 GAO United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States B-114862 October 21, 1992 The Honorable Donnald K. Anderson Clerk o...
Date Oct. 1, 1992 Report No. 150212 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, Oktober 1992, Vol. 19, No. 4

Finanzkontrolle Vierteljahresheft Oktober 1992 Jahrgang 19, Nr. 4 l 0 1992 Intemational Journal of GovernmentAuditing, Inc. Die Itiernationnle Zeirschrift fdr sttxt&% Finanzfwn~rolle wire vierteljlhrlicb (im Januar, April, Juli und Oktober) im Auftrag de Internationalen Organisation der Obersten Rechnungskontrollbeh6r den (INTOSAI) herausgegeben und erscheint in Arabisch, Deutsch Englisch, Franzi...
Date Oct. 1, 1992 Report No. 148209 Title

Special Publications: International Journal of Government Auditing, October 1992, Vol. 19, No. 4

& 0 e 1 . . nternational Journal of Government Auditing Quarterly October 1992 Vol. 19,No. 4 l 01992 Intematioml Journal of Govemnmt Auditing. Inc. Board of Edltors Franz Fiedler, President, Court of Audit, Austria L. Denis Desautels, Auditor General, Canada Hassine Cherif. Premier President, Court of Accounts, Tunisia Charles A. Bowsher, Comptroller General, United States Jose Ramon Medina, Compt...
Date Oct. 1, 1992 Report No. 150211 Title

Special Publications: International Journal of Government Auditing, October 1992, Vol. 19, No. 4 (Arabic Version)

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Date Oct. 1, 1992 Report No. 151517 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Octubre 1992, Vol. 19, No. 4

xernamona ‘ Auditori? 7e %?llbernamenta: ‘ _ ._ ‘ -. , ‘ ..I . .: .’ . . ;:, Trimestrd’ Octubre 199 * ._ ., ... .-. -...I .‘ .;..‘ . . _:, ‘ : ..‘ . : -. i:. :- La Rev&a Itrtcrnacional de Auditoria Guben~amental, que se pu- blica trimestralmente(enero, abril, julio y octubre) en ediciones separadas alemsn, arabe, esptiol, franc& e inglts es una puen blicaci6n oficial de INTOSAI...
Date Sept. 25, 1992 Report No. T-HRD-92-60 Title

Income Security: Improving the Financial Condition of the Pension Benefit Guaranty Corporation

United StatesGeneral Accounting Office 3AO or Release Delivery on xpefml at 1O:OO am. day. Seplcmber IV02 25. Testimony Before the Subcommittee PrivateRetirementPlans on and Oversightof the Internal RevenueService Committeeon Finance,United StatesSenate Immovinrz the Financial CoiditionYof the Pension Benefit Guaranty Corporation Statement JosephF. Delfico of Director, Income Security Issues Human...