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GAO Reports by subject "Auditing standards"

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Date Report No. Title
Date Sept. 18, 1992 Report No. AFMD-92-88 Title

Financial Audit: House Child Care Center Financial Statements for the Years Ending 8-31-91 and 8-30-90

House Child Care Center Financial Statements for the Years Ending 8-3L91 and 8-3l-90 147553 GAO United Statee General Accounting Office Washington, D.C. 20648 Comptroller General of the United Statee R-234458 September 18, 1992 The Honorable Donnald K. Anderson Clerk of the House of Representatives Dear Mr. Anderson: As required by section 2(d) of H.R. Res. 21,99th Congress, 1st Sess., (1986), whi...
Date Sept. 3, 1992 Report No. NSIAD-92-301R Title

National Defense: DCAA Subcontract Inventory

I * I IL II\ GAO United States General Accounting, t)ffke Washington, D.C. 20548 National Security and International Affairs Division B-242859 September 3, 1992 Mr. William H. Reed Director, Defense Contract Dear Mr. Reed: In May 1992 we reported to Senator John Glenn, Chairman, Senate Committee on Governmental Affairs, that the Defense Contract Audit Agency (DCAA) was unaware of 186, or of the su...
Date Aug. 31, 1992 Report No. AFMD-92-116R Title

National Defense: Examination of Internal Controls at Defense Finance and Accounting Service-Indianapolis Center

ul unecd statea General Accomdng O!llce -Cincinnati Regional Office 147497 Cincinnati Commerce Center 500 Vine Suite 2100 Cincinnati,Street, 46202-2430 OH 9 August 31, 1992 Mr. Michael E. Wilson Director Defense Finance and Accounting Indianapolis Center Dear Mr. Wilson: We recently completed a comprehensive review of the U.S. Army's financial management operations and systems. The primary objecti...
Date Aug. 26, 1992 Report No. GGD-92-28R Title

Financial Institutions: CFTC Oversight

is r-l CI I’ GAO UnIted States General Accounting OMce Washington, D.C.2Ops48 General Government Divisign ’ -7 B-250056.1 August 26, 1992 The Honorable John D. Dingell Chairman, Committee on Energy and Commerce House of Representatives Dear Mr. Chairman: request and In response to your March 1, 1991 written subsequent discussions with Consuela Washington of your staff, we reviewed Commodity Fu...
Date Aug. 20, 1992 Report No. AFMD-92-104ML Title

Financial Management: Army Accounting Adjustments--Army Missile Command

United States General Accounting Ofice Washington, D.C. 20548 Accounting and Management Financial Division B-248717 August 20, 1992 Major General Joe W. Rigby, USA Commander U.S., AMSMI-CG Army Missile Command Redstone Arsenal, AL 35898-5000 Dear General Rigby: ~lllllll~l~ ll 147433 We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pu...
Date Aug. 20, 1992 Report No. AFMD-92-103ML Title

National Defense: Army Accounting Adjustments--Aviation Systems Command

tCt United States General Accounting OfRce Washington, DC. 20548 Accounting and Financial Management Division r*\\ I I B-248717 August 20, 1992 Major General Donald R. Williamson, USA Commanding General U.S. Army Aviation Systems Command St. Louis, MO 63120-1798 Dear General Williamson: We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statement...
Date Aug. 20, 1992 Report No. AFMD-92-108ML Title

National Defense: Army Accounting Adjustments--Corps of Engineers Detroit District

l’nited States General Accounting OfRce Waa;hington, D.C. 205~8 Accounting and Financial Management Division B-248717 August 20, 1992 Colonel Richard L. Kanda, USA Commander U.S. Army Engineer District, Detroit P.O. Box 1027 Detroit, MI 48231-1027 Dear Colonel Kanda: H II 147412 We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements purs...
Date Aug. 20, 1992 Report No. AFMD-92-109ML Title

National Defense: Army Accounting Adjustments--Corps of Engineers Ft. Worth District

’ GAL) United States General Accounting Ofllce r, Wadngton,D.C. 20548 Accounting and Financial Management Division B-248717 August 20, 1992 Worth Colonel John Mills, USA Commander U.S. Army Engineer District, P.O. Box 17300 Fort Worth, TX 76102-0300 Dear Colonel Mills: Fort We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant ...
Date Aug. 20, 1992 Report No. AFMD-92-113ML Title

National Defense: Army Accounting Adjustments--Corps of Engineers Louisville District

L’nited States General Accounting OFAce Washington, DC. 20548 Accounting and Financial Management Division B-248717 August 20, 1992 Colonel Herbert F. Harback, Commander U.S. Army Engineer District, P.O. Box 59 Louisville, KY 40201-0059 Dear Colonel Harback: USA Louisville We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant t...
Date Aug. 20, 1992 Report No. AFMD-92-112ML Title

National Defense: Army Accounting Adjustments--Corps of Engineers New England Division

L. ’ 1 ’ I’7 \ f GM Knited States General Accounting OtTice Washington, D.C. 20548 Accounting and Financial Management Division B-248717 August 20, 1992 Colonel Philip R. Harris, USA Commander U.S. Army Engineer Division, New England 424 Trapelo Road Waltham, MA 02254-9194 Dear Colonel Harris: 11111 147414 We recently completed an audit of the Department of the Army's fiscal year 1991 consol...
Date Aug. 20, 1992 Report No. AFMD-92-110ML Title

National Defense: Army Accounting Adjustments--Corps of Engineers New York District

C’rdted States General Accounting Office Washington, D.C. d054H Accounting and Financial Management Division B-248717 August 20, 1992 147408 Colonel R. M. Danielson, USA Commander U.S. Army Engineer District, New York Jacob K. Javits Federal Building New York, NY 10278-0090 Dear Colonel Danielson: We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financ...
Date Aug. 20, 1992 Report No. AFMD-92-114ML Title

National Defense: Army Accounting Adjustments--Corps of Engineers Pittsburgh District

’ *, GAL) wuoy tinited States General Accounting Ofllce Washington, D.C. 20548 Accounting and Financial Management Division ’ . Y B-248717 August 20, 1992 Colonel Harold F. Alvord, USA Commander U.S. Army Engineer District, Pittsburgh William S. Moorhead Federal Building 100 Liberty Avenue Pittsburgh, PA 15222-4186 Dear Colonel Alvord: Ill#Illlll II II 147409 We recently completed an audit of ...
Date Aug. 20, 1992 Report No. AFMD-92-111ML Title

National Defense: Army Accounting Adjustments--Corps of Engineers Tulsa District

l’nited States General Accounting OWce Washington, D.C. BOMB Accounting and Financial Management Division B-248717 August 20, 1992 Colonel F. Lee Smith, Jr., Commander U.S. Army Engineer District, P.O. Box 61 Tulsa, OK 74121-0061 Dear Colonel Smith: USA Tulsa illlllllllll Ill 147424 We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements....
Date Aug. 20, 1992 Report No. AFMD-92-98ML Title

National Defense: Army Accounting Adjustments--Ft. Eustis

Lhited States General Accounting OfAce Washington, D.C. 205411 Accounting and Financial iManagement DtvIsion B-248717 August 20, 1992 Major General Kenneth R. Wykle, USA Commander U.S. Army Transportation Center Fort Euatis, VA 23604-5048 Dear General Wykle: We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant to the Chief Finan...
Date Aug. 20, 1992 Report No. AFMD-92-100ML Title

National Defense: Army Accounting Adjustments--Ft. Irwin

’ ’ GAs3 United States General Accounting O!!ke Wa&ington 8 DC. 205111 . Accounting and Financial Management Division B-248717 147417 August 20, 1992 Commander, AFZJ-CG Dear General Carter: Brigadier General William G. Carter, III National Training Center Fort Irwin, CA 92310 We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statement8 pursu...
Date Aug. 20, 1992 Report No. AFMD-92-101ML Title

National Defense: Army Accounting Adjustments--Ft. Leavenworth

GAS3 l’nited States General Accounting OfRce Washington, D.C. 20548 Accounting and Financial Management Division B-248717 August 20, 1992 Lieutenant General Wilson A. Shoffner, USA Commander Combined Arms Command and Fort Leavenworth Fort Leavenworth, KS 66027-5012 Dear General Shoffner: We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statem...
Date Aug. 20, 1992 Report No. AFMD-92-99ML Title

National Defense: Army Accounting Adjustments--Ft. Wainwright

L’nited States General Accounting OflIce Wa&ington. D.C. 20~48 Accounting and Financial Management Division B-248717 August 20, 1992 Major General David A. Braumlett, Commander, APVR-CG 6th Infantry Division (L) Fort Wainwright, AK 99703 Dear General Braumlett: USA We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant to the Ch...
Date Aug. 20, 1992 Report No. AFMD-92-102ML Title

National Defense: Army Accounting Adjustments--Tank-Automotive Command

GAL) Cnited States General Accounting d&e Wuhhqton, D.C. 2054g Accounting and Financial Management DMsion B-248717 August Major 20, I.992 General Joseph Raffiani, Jr. Commanding General U.S. Army Tank-Automotive Command Warren, MI 48399-5000 Dear General Raffiani: We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant to the Chief...
Date Aug. 20, 1992 Report No. AFMD-92-105ML Title

National Defense: Army Accounting Adjustments--Troop Support Command

-I’nited States General Accounting Offlce Washington, D.C. 20518 Accounting Management and Financial Division B-248717 August 20, 1992 Brigadier General Thomas L. Prather, Commanding General, AMSTR-2 U.S. Army Troop Support Command St. Louis, MO 63120-1798 Dear General Prather: Jr., USA lllllllllllll II 147416 We recently completed an audit of the Department of the Army's fiscal year 1991 consol...
Date Aug. 19, 1992 Report No. AFMD-92-97ML Title

National Defense: Army Accounting Adjustments--Ft. Meade

L’nited States General Accounting Office Washington, D.C. 20548 Accounting and Financial Management Division B-248717 August 19, 1992 Colonel Kent D. Menser, USA Commander U.S. Army Garrison Fort George G. Meade, MD 20755-5000 Dear Colonel Menser: Illllllllll Ill ll 147405 We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant t...
Date Aug. 18, 1992 Report No. AFMD-92-107ML Title

National Defense: Army Accounting Adjustments--Corps of Engineers Buffalo District

General Accounting Ofice Washington, D.C. 20541) Accounting and Financial Management Division hh?d states B-248717 August 18, 1992 Colonel John W. Morris, USA Commander U.S. Army Engineer District, Buffalo 1776 Niagara Street Buffalo, NY 14207-3199 Dear Colonel Morris: 147423 We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant ...
Date Aug. 18, 1992 Report No. AFMD-92-69 Title

Financial Audit: Panama Canal Commission's 1991 and 1990 Financial Statements

i GAO j; AllgIINt. 1!)!)2 FINANCIAL AUDIT Panama Canal Commission’ 1991 and s 1990 Financial Statements .._..,,-..._._ ~1~~11 Illllll II 147347 .._ ..I..I_.. ..__ ._-... ..___.. ..__..._. ..-- -_-_-.“_---.-“.l_ ._.. --~__ - United States General Accounting OflIce Wadington, D.C. 20648 Coxnptroller General of the United States B-114339 August 18, 1992 To the President of the Senate and the Sp...
Date Aug. 17, 1992 Report No. AFMD-92-106ML Title

National Defense: Army Accounting Adjustments--Corps of Engineers Vicksburg District

United States General Accounting OfIke Washington, D.C. 20548 Accounting and Financial Management Division B-248717 August 17, 1992 Colonel Stephenson W. Page, USA Commander U.S. Army Engineer District, Vicksburg 2102 North Frontage Road Vicksburg, MS 39180-5191 Dear Colonel Page: We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements Act ...
Date Aug. 17, 1992 Report No. AFMD-92-95ML Title

National Defense: Army Accounting Adjustments--Ft. Sam Houston

United States General Accounting OfLTlce Wwhington, D.C. 20548 Accounting and Financial Management Division B-248717 August 17, 1992 Colonel Stanley E. Thomas, USA Commander United States Army Garrison Fort Sam Houston, TX 78234 Dear Colonel Thomas: We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant to the Chief Financial Offi...
Date Aug. 17, 1992 Report No. AFMD-92-96ML Title

National Defense: Army Accounting Adjustments--Ft. Shafter

I “’ GAS3 vtvtrw United States General Accounting OflIce 20548 Washington, D.C. Accounting and Financial Management Division +, In * B-248717 August 17, 1992 Lieutenant General Johnnie H. Corns, Commander, U.S. Army Pacific Fort Shaftet, HI 96858-5100 Dear General Corns: USA We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursua...
Date Aug. 14, 1992 Report No. AFMD-92-93ML Title

National Defense: Army Accounting Adjustments--Ft. Belvoir

Gc) United States General Accounting Offlce Wahington, DC. 20541) Accounting and Financial Management Division B-248717 August 14, 1992 Brigadier General Clara Adams-Ender, Commander Fort Belvoir Fort Belvoir, VA 22060-0001 Dear General Adams-Ender: USA We recently completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant to the Chief Financial ...
Date Aug. 14, 1992 Report No. AFMD-92-94ML Title

National Defense: Army Accounting Adjustments--Ft. Benning

General Accounting Off’lce Washington, D.C. 20548 Accounting and Financial Management Division United states B-248717 August i4, 1992 Major General Jerry A. White, Commanding General, ATZB-CG Fort Benning, GA 31905-5000 Dear General We recently USA White: completed an audit of the Department of the Army's fiscal year 1991 consolidated financial statements pursuant to the Chief Financial Officers...
Date Aug. 14, 1992 Report No. AFMD-92-90ML Title

Financial Audit: Resolution Trust Corporation's 1991 Management Letter

” GM United State6, General Accounting OffIce Washington, DC. 20648 Accounting and Financial Management Division B-240108 August 14, 1992 Mr. William H. Roelle Chief Financial Officer Resolution Trust Corporation Dear Mr. Roelle: We have issued our opinion on the financial statements of the Resolution Trust Corporation (RTC) for the year ended December 31, 1991, and have reported on RTC's intern...
Date Aug. 7, 1992 Report No. T-AFMD-92-14 Title

Financial Audit: Immediate Actions Needed to Improve Army Financial Operations and Controls

United Stgt,es General Accounting Office GAO For Rclcasc on Dclivcry Expcctd at 9:30 a.m., EDT Friday August 7, 1992 Testimony Before the Committee on Governmental Affairs United States Senate FINANCIAL AUDIT Immediate Actions Needed to Improve Army Financial Operations and Controls Statement of Charles A. Bowsher Comptroller General of the United States 147327 GAO/T-AFMD-92-14 Mr. Chairman and Me...
Date July 22, 1992 Report No. T-AFMD-92-13 Title

Comments on S. 2748: Proposed Library of Congress Fund Act of 1992

United States General Accounting Offke GAO For the Hearing Record 9:30 a.m., EDT Wednesday July 22.1992 Testimony Before the Committee on Rules and Administration United States Senate COMMENTS ON S. 2748 ProposedLibrary of Congress Fund Act of 1992 Statement of Brian P. Crowley Director of Planning and Reporting Accounting and Financial Management Division 05+?39 GAOR’ -AFMD-92-13 ) ~~/~~ Mr. Ch...
Date July 8, 1992 Report No. RCED-92-174 Title

Community Development: Neighborhood Reinvestment Corporation Should Improve Program Management

‘ GAO July 1’ 392...~ ..,_,..l_“.l” ._... I- IJnited-.._...._ States ..^_... -_.I_.-Accounting General ___ I.._.___^___ ^” ^__... ----_“- ..__” Office . . Report to Congressional Requesters ._ .._ . I .._...-.._._ -.I-,- ._ _...__. -.,_.._-_ ----~.~ --_-- __....^_.._-.------ __.... - -._--- ___.. COMMUNITY DEVELOPMENT Neighborhood Reinvestment Corporation Should Improve Program Manag...
Date July 1, 1992 Report No. 150971 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, Juli 1992, Vol. 19, No. 3

. I Internationale Zeitschrift fiir staatliche Finanzkontrolle Vierteljahreshefi l Juli 1992 Jahrgang 19, Nr. 3 0 1992 In~errudonal Journal of GovemmenI Auditing, Inc. Redaktionsbeirat Die Internationak Zeitschriftfilr staatliche Finanzkmtrolk wird vierteljiihrlich (im Januar, April, Juli und Oktober) im A&rag der Internationalen Organisation der Obersten Rechnungskontrollbehlirden (INTOSAI) herau...
Date July 1, 1992 Report No. 150970 Title

Special Publications: International Journal of Government Auditing, July 1992, Vol. 19, No. 3

Government Auditing Quarterly July 1992 Vol. 19, No. 3 l 01992 International Journal of Government Auditing, Inc. The International Journal of Government Auditing is publishecfl quarterly (January, April, July, October) in Arabic, English, Frencl 1, German, and Spanish editions on behalf of INTOSAI (Intemationa ll Organization of Supreme Audit Institutions). The Journai, whicl h is the official o...
Date July 1, 1992 Report No. 150972 Title

Special Publications: International Journal of Government Auditing, July 1992, Vol. 19, No. 3 (Arabic Version)

i .. i i;-~- . ,I;i . I
Date July 1, 1992 Report No. 150958 Title

Special Publications: Revista Internacional de Auditoria Gubernamental, Julio 1992, Vol. 19, No. 3

Eubernamen Trimestral l Julio 1992 I - _, ’ -d I Revista International de Auditoria Gubernamental Trimestral La Revista Iuteruacioual de Auditoria Guberuamental que se publica trimestralmente (enero, abril, julio y octubre) en ediciones separadas en aleman, brabe, espafiol, franc& e ingles es una publicaci6n oficial de INTOSAI (Organization Intemacional de Entidades Fiscaliiadoras Superiores). L...
Date June 30, 1992 Report No. AFMD-92-75 Title

Financial Audit: FSLIC Resolution Fund's 1991 and 1990 Financial Statements

k IJnited States General Accounting Office ---- ‘ LA, \[ : GAO Report to the Congress ‘ P FINANCIAL AUDIT FSLIC Resolution Fund’ 1991 and 1990 s Financial Statements - GA!0 United Statee General Accounting Office Wauhington, D.C. 20548 Comptroller General of the United States B-244676 June 30, 1992 To the President of the Senate and the Speaker of the House of Representatives This report pre...
Date June 15, 1992 Report No. AFMD-92-79 Title

Financial Management: Status of the Defense Business Operations Fund

_.._. ~.".__-.._ .--.. -.-._-.- _....._ ..I. _-__. --- -...---..--... ._. _-.._ .-----. 1.--_- -----_. FINANCIAL, IYIANAGEMENT Status of the Defense Business Operations Fund ._ _. ._, __ __ --.-.-__ --..- ____.... -__._ .__ ._._ -..-___--..-.--__- ._____ _______ -- --- .-- GAO United States General Accounting Of’ fice Washington, D.C. 20548 Accounting and Financial Management Division B-249045 J...
Date June 2, 1992 Report No. NSIAD-92-183 Title

Contract Pricing: DCAA's Methodology Change in Identifying 'High Risk' Contractors

IJnitt:d Statm General Accounting .-.Offke .-. ..- I .._.__^....... .“.. -... ---...- .- .---.-.. GAO ~ Report to the bhairman, Com”mittee on. Governmental Affairs, U.S. Senate . ..--. __..- _...... -.----__ .---..-- ...~_ -~. -...- _.. ..-. .._._ ._---..-__ CONTRACT PRICING DCMs Methodology Change in Identifying “High Risk” Contractors 146804 RESTRICTED--Not to be released outside the Gen...
Date June 1, 1992 Report No. PEMD-10.1.11 Title

Quantitative Data Analysis: An Introduction

I United States General Accounting Office GAO Program Evaluation and Metktodology Division I June 1992 Quantitative Data Analysis: An Introduction GAO/PEMD-10.1.11 Preface GAO assists congressional decisionmakers in their deliberative process by furnishing analytical information on issues and options under consideration. Many diverse methodologies are needed to develop sound and timely answers to ...
Date June 1, 1992 Report No. AFMD-12.19.5A Title

Special Publications: Financial Audit Manual, Volume 1

United States General Accounting OfLt: GAO Accounting and Financial Management Division Financial Audit Manual GAWAFMD-12.19.5A [This page intentionally left blank.] [This page intentionally left blank.] GAO Financial PREFACE Audit Manual Among the most important reforms ushered in by the 1990 Chief Financial Officers (CFO) Act were requirements for annual financial audits of many government opera...
Date May 20, 1992 Report No. AFMD-92-18 Title

Financial Audit: House Recording Studio Revolving Fund for 1990 and 1989

_..-.-l _ .“_ _..__- - -.-. ----- . .._--__.... --^_ .-. .__ .-_ n -i _ ^ - U.-..^te _d _ -- S ta te s G e n e ra l A c c o u n ti n g O ffi c e -- G AO .I,” ,,,. II._ “. * l ” “.“li -. -. ..--I... .........~ -.-.-..--.--..-------~-- R e p o rt to th e C l e rk o f th e H o u s e o f R e p re s e n ta ti v e s ‘1 I i I_---- May 1992 F ’IN A N C IA L A U D IT H o u s e R e c o rd i ...
Date May 4, 1992 Report No. RCED-92-193R Title

Natural Resources: Contacts and Documents Reviewed

GAO llnlted States General Accounting Offke D.C. 20548 Washington, Resoumes, Community, Economic Development and Division B-248330 May 4, 1992 Congressional Requesters Sixteen Senators asked GAO to review a January 1992 report by a Nevada consulting firm entitled A Technical Review of al Accountina Office Ranaeland Manaaement and aelands Reports 1988-1990 and respond to the report's critique of th...
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 April 9, 1992 Report No. AFMD-92-44 Title

Financial Audit: Northeast-Midwest Congressional Coalition Financial Statements for 1990 and 1989

GAO .. . . April 1 !W I^ _”. . ..^....-.-....... ..._. _- .._._.__...___ l__-ll____ FINANCIAL AUD Northeast-Midwest Congressional Coalition Financial Statements for 1990 and 1989 .,-146274 ..-_... ..-..-.--.....-- --._ ._ -__----^l_--.-... .-__-.._ -.-___..__ -. (;A.O/Ak’ Ml)-!U-44 Jr “___l-l_-“-- GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Financial M...
Date April 1, 1992 Report No. 150956 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, April 1992, Vol. 19, No. 2

,” , ftir staatliche Finanzkontrolle Vierteljahresheft l April 1992 Jahrgang 19, Nr. 2 0 1992 Intemdod Journal of Government Auditing, Inc. Redaktionsbeirat Dr. Tassilo Broesigke, Prbident, Rechnungshof, dsterreich L. Denis Desautels, Auditor General, Kanada Hassine Cherif, Erster Prasidenf Rechnungshof,Tunesien Charles A. Bowsher, Comptroller General, Vereinigte Staaten Jose Ramon Medina, Contr...
Date April 1, 1992 Report No. 150950 Title

Special Publications: International Journal of Government Auditing, April 1992, Vol. 19, No. 2 (Arabic Version)

Jls UL,l‘ &Id, i-&u Office, &$I$ pL .u, L.91; p,& : $&AI ,JL lbWl ‘ ad y/I ‘ Lutil , D.C. ul+ Lj, --;pj & 241 U.S.A. ,LL U.S. General Accounting (202 -275-4021 :&kll Room 7806,441 G Street, N.W. Washington 20548, < 202 - 275 -4707:La;wI) University Microfilms International , Ann Arbor, Michigan , U.S.A. 2 3 5 7 8 Auditor General of the Bahamas, National Audit Office, P.O. Box N3027, Nassau,...
Date April 1, 1992 Report No. 150957 Title

Special Publications: Revue Internationale de la Verification des Comptes Publics, Avril 1992, Vol. 19, No. 2

4 6 r, ublies Revue trimestrielle l avrill992 Vol. 19, no 2 0 1992 International Journal of Government Auditing Inc. Lo Revue intemationale de la vhfication des cornptes publics est publike tous les trimestres (janvier, avril, juillet et octobre) pour le compte de I’ INTOSAI (Organisation intemationale des Institutions supkrieures de contriYe des finances publiques) en allemand, en anglais, en a...
Date Feb. 18, 1992 Report No. AFMD-92-17 Title

Financial Audit: U.S. Senate Health Promotion Revolving Fund's Financial Statements for 1990

GAO _l_,..” I I .“._ ..-__I. ...-.... I:ck”ltary ._I .__I_-...-..-..-.-.” .--. ~---I--.-..-. ...-...~~-. ---e-P 1 !N:! FINANCIAL-AUDIT U.S. Senate Health Promotion Revolving Fund’s Financial Statements for 1990 GAO United States General Accounting Office Washington, D.C. 20648 Comptroller General of the United States B-246090 February 18,1992 The Honorable Martha S. Pope Sergeant at Arms...
Date Jan. 1, 1992 Report No. 146971 Title

Special Publications: A Guide for Roles and Responsibilities in Subrecipient Audits

A Guide for Roles and Responsibilities in Subrecipient Audits Mid-America Intergovernmental Audit Forum January 1992 A GUIDE FOR ROLES AND RESPONSIBILITIES IN SUBRECIPIENT AUDITS MID-AMERICA INTERGOVERNMENTAL AUDIT FORUM January 1992 CONTENTS Paqe I. II. INTRODUCTION ROLES AND RESPONSIBILITIES Management of Programs OF THE RECIPIENT 1 4 4 4 5 6 8 9 11 11 12 13 15 16 17 18 18 19 20 21 21 23 2.5 25 ...
Date Jan. 1, 1992 Report No. 150954 Title

Special Publications: Internationale Zeitschrift fur Staatliche Finanzkontrolle, Janner 1992, Vol. 19, No. 1

Internationale Zeitschrift fiir staatliche Finanzkontrolle Vierteljahresheft l JLnner 1992 Jahrgang 19, Nr. 1 0 1992 International Journal of GovernmentAuditing, Inc. Die Intemationale Zeitschtij f?r staatliche Finanzkontrolle wird vierteljlhrlich (im Januar, April, Juli und Oktober) im Auftrag der Internationalen Organisation der Obersten Rechnungskontrollbeh6rden (INTOSAI) herausgegeben und ers...