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GAO Reports by subject "Auditing standards"

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Date Report No. Title
Date Nov. 13, 1985 Report No. 128405 Title

Financial Management: Review of Audit Quality of Certified Public Accountants

i llllllllllllll ll 128405 ,.,.‘Z ” :!. .. ’ .’ , ,, I, :’ ,’ I ” ,.. ,.f I 2: , /I ,‘* ’ 1.. : . / . ,,> ,:j a., UNITED STATES GENERAL ACCOUNTING OFFICE 20548 WASHINGTON, D.C. FOR RELEASE ON DELIVERY EXPECTED AT 10 A.M. NOVEMBER 13, 1985 STATEMENT OF FREDERICK D. WOLF, DIRECTOR ACCOUNTING AND FINANCIAL MANAGEMENT DIVISION BEFORE THE LEGISLATION AND NATIONAL SECURITY SUBCOMMITTEE...
Date Sept. 30, 1985 Report No. AFMD-85-53 Title

Government Operations: Examination of the Commodity Credit Corporation's Financial Statements for the Year Ended September 30, 1984

‘w THECOMPTROLLER GENERAL Report To The Congress OF THEUNITEDSTATES Examination Of The Commodity Credit Corporation’s Financial Statements For The Year Ended September 30,1984 GAO examined the financial statements of the Commodity Credit Corporation for the year ended September 30, 1984. The examination was made in accordance with generally accepted government auditing standards. The Corporati...
Date Sept. 30, 1985 Report No. AFMD-85-54 Title

Government Operations: Examination of the Federal Crop Insurance Corporation's Financial Statements for the Year Ended September 30, 1984

BY THE COMPTROLLER GENERAL Report To The Congress OF THE UNITEDSTATES Examination Of The Federal Crop Insurance Corporation’s Financial Statements For The Year Ended September 30,1984 GAO examined the financial statements of the Federal Crop Insurance Corporation (FCIC) for the year ended September 30, 1984. The examination was made in accordance with generally accepted government auditing stand...
Date Sept. 30, 1985 Report No. AFMD-85-73 Title

Government Operations: Examination of the House of Representatives Restaurant Revolving Fund's Financial Statements for the Fiscal Years Ended September 29, 1984, and October 1, 1983

COMPTROLLER GENERAL WASHINGTON OF D.C. THE UNITED 20548 STATES SEPTEMBER R-114891 30,1985 The Honorable Frank Annunzio Committee on House Administration Chairman, House of Representatives Dear Mr. Chairman: Subject: Examination of the House of Representatives Restaurant Revolving Fund's Financial Statements for the Fiscal Years Ended September 29, 1984, and October 1, 1983 (GAO/AFMD-85-73) request...
Date Sept. 30, 1985 Report No. AFMD-85-56 Title

Financial Management: Federal Accounting and Auditing Standards Affecting the Private Sector

BY THE US GENERAL ACCOUNTING OFFICE R&or-t To The Chairman, Subcommittee On Oversight And Investigations Committee On Energy And Commerce Federal Accounting And Auditing Standards Affecting The Private Sector GAO identified 19 federal agencies, other than the Securities and Exchange Commission, which establish accounting and auditing standards affecting private sector companies. GAO also found tha...
Date Sept. 30, 1985 Report No. AFMD-85-18 Title

Government Operations: Reviews of the Audits of the Financial Statements of the National Credit Union Administration's Operating and Share Insurance Funds for the Year Ended September 30, 1983

I BY THECOMPTROLLER GENERAL Report To The Congress OF THEUNITEDSTATES Reviews Of The Audits Of The Financial Statements Of The National Credit Union Administration’s Operating A’nd Share Insurance Funds For The Year Ended September 30,1983 GAO audited the fiscal year 1983 financial statements of the National Credit Union Administration’s Operating and Share Insurance Funds by reviewing the i...
Date Aug. 12, 1985 Report No. AFMD-85-57 Title

Financial Management: Compliance With Professional Standards by the Commerce Inspector General

* t3VTHE COMPTROLLER GENERAL Report To The Inspector General, i Department Of Commerce i OF THE UNITEDSTATES Compliance With Professional Standards By The Commerce ~Inspector General GAO has initiated a series of “quality assessment reviews” of statutory inspectors general and other federal internal audit organizations. GAO’s first review, which was conducted at the Department of Commerce Of...
Date Aug. 1, 1985 Report No. AFMD-85-64 Title

Government Operations: Senate Beauty Shop Financial Statements for the Fiscal Years Ended February 28, 1985, and February 29, 1984

COMPTROLLER GENERAL WAININQTON OF THE D.C. UNITED STATES XQU B-133046 AUGUST 1,1989 To the President of the Senate and the Speaker of the House of Representatives Subject: Examination of the Senate Building Beauty Shop Financial Statements for the Fiscal Years Ended February 28, 1985, and February 29, 1984 (GAO/ AFMD-85-64) Pursuant to section 451 of the Legislative Reorganization Act we have exam...
Date July 29, 1985 Report No. AFMD-85-67 Title

Financial Management: Financial Statements of the Environmental and Energy Study Conference for the Years Ended December 31, 1984 and 1983

COMPTROLLER GENERAL WASHINGTON OF THE O.C. UNITED STATES WM# B-216351 JULY28.1986 The Honorable Environmental Howard Wolpe, Co-Chairman and Enerqy Study Conference Dear Mr. Chairman: Subject: Examination of the Financial Statements of the Environmental and Energy Study Conference for the Years Ended December 31, 1984 and 1983 (GAO/AFMD-85-67) we have examined Pursuant to your December 20, 1984, re...
Date July 29, 1985 Report No. AFMD-85-48 Title

Government Operations: House Beauty Shop Revolving Fund's Financial Statements for the Years Ended December 31, 1984 and 1983

COMPTROLLER GENERAL WA8tUNQtON Of THE UNITED STATES O.C. Sow Es-202896 The Honorable Frank Annunzio Chairman, Committee on Rouse Administration House of Representatives Dear Mr. Chairman: Subject: JULY 29,198s Examination of the House of Representatives Beauty Shop Revolving Fund's Financial Statements for the Years Ended December 31, 1984 and 1983 (GAO/AFMD-85-48) As required by the Legislative B...
Date July 22, 1985 Report No. AFMD-85-13 Title

Government Operations: Reviews of the Trans-Alaska Pipeline Liability Fund's Financial Statements for the Years Ended December 31, 1983 and 1982

. . ‘27433 BY THECOMPTROLiER’GENERAL Report To The Congress OF THEUNITEDSTATES Reviews Of The Audits Of The Trans-Alaska Pipeline Liability Fund’s Financial Statements For The Years Ended December 31,1983 And 1982 GAO reviewed the independent certified public accountants’ audits of the TransAlaska Pipeline Liability Fund’s financial statements for the years ended December 31,1983 and 198...
Date July 16, 1985 Report No. AFMD-85-60 Title

Government Operations: Examination of the Federal Savings and Loan Insurance Corporation's Financial Statements for the Years Ended December 31, 1984 and 1983

BY THECOMPTROLLERGENERAL I OF THEUNITEDSTATES : Report To The Congress * Examination Of The Federal Savings And Loan Insurance Corporation’s Financial Statements For The Years Ended I December 31,1984 and 1983 GAO examined the financial statements of the Federal Savings and Loan Insurance Corporation for the years ended December 31,1984 and 1983. The examinations were made in accordance with gen...
Date July 12, 1985 Report No. AFMD-85-46 Title

Financial Management: Senate Restaurants Revolving Fund's Financial Statements for the Years Ended October 6, 1984, and October 8, 1983

COMPTROLLER GENERAL WASWINGTON OF, THE D.C. UNITED STATES M B-114871 JULY 12,1985 The Honorable Architect of George M. White the Capitol Ill II 127392 our examination of the Fund's financial state1984, and October 8, section 5 of the act of Dear Mr. White: Subject: Examination of the United States Senate Restaurants Revolving Fund's Financial Statements for the Fiscal Years Ended October 6, 1984, ...
Date July 10, 1985 Report No. AFMD-85-52 Title

Government Operations: House Recording Studio Revolving Fund's Financial Statements for the Years Ended December 31, 1984 and 1983

COMPTROLLER GENERAL WASWNOTON OF THE O.C. UNITED STATES 3101w 3 8 3W.mI985 B-114842 The Honorable Clerk of the Benjamin J. Guthrie House of Representatives 11111 llllll II 127360 Dear Mr. Guthrie: Subject: Examination of the House of Representatives Recording Studio Revolving Fund's Financial Statements for the Years Ended December 31, 1984 and 1983 (GAO/AFMD-85-52) we have examined Pursuant to yo...
Date July 9, 1985 Report No. AFMD-85-11 Title

Government Operations: Review of the Audits of the Consumer Cooperative Development Corporation's Financial Statements for the Year Ended December 31, 1983, and for December 30 and 31, 1982

’ i3v THECOMPTROLLERGENERAL Report To The Congress OF THEUNITEDSTATES Reviews Of The Audits Of The Consumer Cooperative Development Corporation’s Financial Statements For The Year Ended December 31,1983, And For December 30 And 31,1982 GAO reviewed the independent certified public accountants’ audits of the Consumer Cooperative Development Corporation’s financial statements for the year en...
Date July 3, 1985 Report No. AFMD-85-59 Title

Government Operations: Examination of the Federal Home Loan Bank Board's Financial Statements for the Years Ended December 31, 1984 and 1983

BY THECOMPTROLLER GENERAL ~~~ ~- Report ToThe,Congress OF THEUNITEDSTATES Examination Of The Federal Home Loan Bank Board’s Financial Statements For The Years Ended December 31, 1984 And 1983 GAO examined the Federal Home Loan Bank Board’s financial statements for the years ended December 31,1984 and 1983. The examinations were made in accordance with generally accepted government auditing sta...
Date June 12, 1985 Report No. GGD-85-26 Title

Tax Policy and Administration: IRS Is Taking Action To Improve the Quality of Its Small Corporation Audits

Ululrrr,STA~GENERALACCdUNTING WASHING-f-ON, D.C, 20548 OFFlCE 314% JUNE 12.1985 a-218919 The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxation The Honorable Bob Packwood Vice Chairman, Joint Committee Taxation Congress of the United States Subject: on IRS Is Taking Action Its Small Corporaticn To Improve The Quality Audits (GAO/GGD-85-26) Of This report presents the results of our r...
Date June 11, 1985 Report No. AFMD-85-50 Title

Government Operations: Examination of the Federal Financing Bank's Financial Statements for the Years Ended September 30, 1984 and 1983

BY THECOMPTROLLER GENERAL Report ToThe Congress OF THEUNITEDSTATES Examination Of The Federal Financing Bank’s Financial Statements For The Years Ended September 30,1984 And 1983 GAO examined the financial statements of the Federal Financing Bank for the years ended September 30, 1984 and 1983. The examinations were made in accordance with generally accepted government auditing standards. In GAO...
Date June 11, 1985 Report No. AFMD-85-17 Title

Government Operations: Reviews of the Audits of the Federal Home Loan Mortgage Corporation's Financial Statements for the Years Ended December 31, 1983 and 1982

, . . /27/Y?- BY THECOMPTROLLER ~GENERAL Report ToThe Congress OF THEUNITEDSTATES Reviews Of The Audits Of The Federal Home Loan Mortgage Corporation’s Financial Statements For The Years Ended December 31,1983 And 1982 GAO reviewed the independent certified public accountants’ audits of the Federal Home Loan Mortgage Corporation’s financial statements for the years ended December 31, 1983 an...
Date May 30, 1985 Report No. AFMD-85-16 Title

Government Operations: Review of the Audit of the Tennessee Valley Authority's Financial Statements for the Year Ended September 30, 1983

BY THECOMPTROLLER GENERAL Report ToThe Congress OF THEUNITEDSTATES Review Of The Audit Of The Tennessee Valley Authority’s Financial Statements For The Year Ended September 30, 1983 GAO revlewed the independent certified public accountants’ audit of the Tennessee Valley Authority’s financial statements for the year ended September 30, 1983. GAO found nothing to lndlcate the opinion of the IS...
Date May 29, 1985 Report No. AFMD-85-58 Title

Government Operations: Examination of the Federal Deposit Insurance Corporation's Financial Statements for the Years Ended December 31, 1984 and 1983

BY THECOMPTROLLER GENERAL Report To The Congress OF THEUNITEDSTATES Examination Of The Federal Deposit Insurance Corporation’s Financial Statements For The Years Ended December 31, 1984 And 1983 GAO examined the financial statements of the Federal Deposit Insurance Corporation for the years ended December 31,1984 and 1983. The examinations were made in accordance with generally accepted governme...
Date May 28, 1985 Report No. AFMD-85-10 Title

Government Operations: Reviews of the Audits of the National Consumer Cooperative Bank's Financial Statements for the Years Ended December 31, 1983 and 1982

. s . , P737’ p. BY THECOMPTROLLERGENERAL Report ToThe Congress OF THEUNITEDSTATES Reviews Of The Audits Of T’he National Consumer Cooperative Bank’s” Financial Statements For The Years Ended December 31,1983 And 1982 GAO reviewed the independent certified public accountants’ audits of the National Consumer Cooperative Bank’s financial statements for the years ended December 31, 983 an...
Date May 24, 1985 Report No. AFMD-85-14 Title

Government Operations: Reviews of the Audits of the National Credit Union Administration Central Liquidity Facility's Financial Statements for the Years Ended September 30, 1983 and 1982

* BY THECOMPTROLLER GENERAL Report ToThe Congress OF THEUNITEDSTATES Reviews Of The Audits Of The National Credit Union Administration Central Liquidity Facility’s Financial Statements Fot-.-7%+e Years Ended , September SO,1983 And 1982 GAO reviewed the independent certified public accountants’ audits of the National Credit Union Administration Central Liquidity Facility’s financial statemen...
Date May 24, 1985 Report No. AFMD-85-15 Title

Government Operations: Reviews of the Audits of the United States Synthetic Fuels Corporation's Financial Statements for the Years Ended September 30, 1983 and 1982

BY THECOMPTROLLER GENERAL Report To The Congress OF THEUNITEDSTATES Reviews Of The Audits Of The United States Synthetic Fuels Corporation’s Financial Statements For The Years Ended September 30,1983 And 1982 GAO reviewed the independent certified public accountants’ audits of the United States Synthetic Fuels Corporation’s financial statements for the years ended September 30, 1983 and 1982...
Date May 3, 1985 Report No. AFMD-85-12 Title

Government Operations: Reviews of the Neighborhood Reinvestment Corporation's Financial Statements for the Years Ended September 30, 1983 and 1982

BY THECOMPTROLLER GENERAL Report To The Congress OF THEUNITEDSTATES Reviews Of The Audits Of The Neighborhood Reinvestment Corporation’s Financial Statements For The Years Ended September 30, 1983 And 1982 GAO reviewed the independent certified public accountants’ audits of the Neighborhood Reinvestment Corporation’s financial statements for the years ended September 30,1983 and 1982. GAOfou...
Date April 17, 1985 Report No. 126730 Title

Business, Industry, and Consumers: Audit Standards and Procedures Relevant to Audits of Financial Institutions Involved in Significant Government Securities Repurchase Agreements

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 111111 llll llll 126730 STATEMENT OF BEFORE THE! OF THE FOR RELEASF ON DELIVERY EXPECTED AT 10 A.M. APRIL 17, 1987 FREDERICK D. WOLF, DIRECTOR ACCOUNTING AND FINANCIAL MANAGRMENT DIVISION SURCOMYTTTFEON OVRRSIGHT AND INVES?1,-J:GATIONS HOIJSF!COMMITTEE ON ENERGY AND COMMERCE ON AUDIT STANDARDS AND PROCEDIJRES RELEVANT TO AUDITS OF FINA...
Date April 8, 1985 Report No. AFMD-85-28 Title

Financial Management: Financial Statements of the Office of the Sergeant at Arms, House, for June 30, 1984, and December 31, 1983

COMPTROLLER GENERAL OF THE UNITED WASHINGTON D.C. 20648 STATES B-114854 APRIL 8,1985 . To the Speaker and the Sergeant of the House of Representatives Subject: at Arms Examination of the;;Financial Statements of the Office of the Sergeant at Arms, House
Date March 27, 1985 Report No. AFMD-85-32 Title

Financial Management: Examination of the Office of the Attending Physician Revolving Fund's Financial Statements for the Fiscal Years Ended September 30, 1984 and 1983

COMPTROLLER GENERAL WASHINGTON OF THE D.C. 2064 UNITED STATES B-206277 To the President of the Senate and the Speaker of the House of Representatives Subject: MARCH 27,1986 Examination of the Office of the Attending ""'Physician Revolving Fund's Financial Statements for the Fiscal Years Ended September 30, 1984 and 1983 (GAO/AFMD-85-32) Pursuant to the Legislative Branch Appropriation Act of 1976,...
Date March 15, 1985 Report No. HRD-85-36 Title

Government Operations: State Rather Than Federal Policies Provided the Framework for Managing Block Grants

BY.THECOMPTROLLERGENERAL Report ToThe Congress OF THEUNITED STATES State Rather Than Federal Policies Provided The Framework ,F’or Managing Block Grants Block grants have enabled states to plan and manage programs in accordance with processes used for related services, use established service delivery systems, and carry out other management functions, such as program monitoring and audit using e...
Date Feb. 20, 1985 Report No. 126249 Title

Financial Management: Federal Role in Setting and Enforcing Accounting and Auditing Standards Which Affect the Private Sector

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 2OS48 FOR RELEASE ON DELIVERY EXPECTED AT 10 A.M. FEBRUARY 20, 1985 y STATEMENT OF FREDERICK 0. WOLF, DIRECTOR ACCOUNTING AND FINANCIAL MANAGEMENTDIVISION BEFORE THE SUBCOMMITTEE ON OVERSIGHT AND INT7ESTIGATIONS OF THE HOUSE COMMITTEE ON ENERGY AND COMMERCE ON THE FEDERAL ROLE IN SETTING AND ENFORCING ACCOUNTING AND AUDITING STANDARDS WHICH ...
Date Feb. 15, 1985 Report No. AFMD-85-30 Title

Financial Management: Examination of the House of Representatives Stationery Revolving Fund's Financial Statements for the Years Ended June 30, 1984 and 1983

COMPTROLLER GENERAL OF THE UNITED 20548 STATES WASHINGTON,D.C. B-114862 The Honorable Benjamin J. Guthrie Clerk of the House of Representatives Dear Mr. Guthrie: Subject:' f55RUARY 15.1986 Examination of the House of Representatives 'Stationery Revolving Fund's Financial Statements for the Years Ended June 30, 1984 and 1983 '(GAO/AFMD-85-30) Pursuant to your May 10, 1984 request, we have examined ...
Date Feb. 13, 1985 Report No. AFMD-85-26 Title

Financial Management: Examination of the Federal Financing Bank's Financial Statements for the Years Ended September 30, 1983 and 1982

BY THECOMPTROLLER GENERAL Report ToThe Congress OF THEUNITEDSTATES Examination Of The Federal Financing Financial Statements For The Years September 30,1983 and 1982 GAO examined the financial statements of the Federal Financing Bank for the years ended September 30, 1983 and 1982. The examinations were made in accordance with generally accepted government auditing standards. In GAO’s opinion, t...
Date Jan. 1, 1985 Report No. 127079 Title

Special Publications: The GAO Review, Volume 20, Issue 2, Spring 1985

\ Contents Volume 20 Issue 2 i From Our Briefcase NAPA: Advancing Effective Government New Source of Criteria for Mental Health-Criminal Justice Issues Grace Commission Spin-offs Megatrends Reinvented Career Concepts: Effective Management Accounting Update Revised Accounting Principles and Standards Issued Integrated Financial Management Systems Group CARE Methodology Implementation of the Financ...
Date Dec. 14, 1984 Report No. AFMD-85-6 Title

Financial Management: Assessment of Audits of Bilingual Education Grants in Texas by U.S. Department of Education's Office of Inspector General

Legislation And National Security Subcommittee, Committee On Government Operations House Of Representatives rk 11”’ I’TFDSTATES I-I ILJN Assessment Of Audits Of Bilingual Education Grants In Texas By U.S. Department Of Education’s Office Of Inspector General EISIACI ;~sscsst!d the quality of eight audits of bilingual education $d;rrrta purformed by that U.S. Department of Education’s Off...
Date Nov. 20, 1984 Report No. RCED-85-9 Title

Natural Resources: Improvements Needed in the Department of the Interior's Acquisition of Geophysical Data

COMPTROLLER OF THE UNITED WASHINGTON*D.C. 20646 GENERAL STATES B-21 5060 IIN, NOVEMBER 20, 1984 The Honorable John D. Dingell Chairman, Subcommittee on Oversight and Investigations Committee on Energy and Commerce House of Representatives Dear Mr. Chairman: Subject: RELEASED of the Data Improvements Needed in the Department Interior's Acquisition of Geophysical (GAO/RCED-85-9) As requested in your...
Date Sept. 7, 1984 Report No. AFMD-84-52 Title

Financial Management: Examination of the House of Representatives Recording Studio Revolving Fund's Financial Statements for the Years Ended December 31, 1983 and 1982

, CQMPTAOLL~R GENERAL WASHINQTON, OF D.C. THE 1Ol54I UNITED STATES SEPTEMBER 7. 1984 B-114842 The Honorable Benjamin J. Guthtie Clerk of the House of Representatives Dear Mr. Guthrie: Subject: Examination of the House of Representatives Recording Studio Revolving Fund's Financial Statements for the Years Ended December 31, 1983 and 1982 (GAO/AFMD-84-52) Pursuant to your November 30, 1983, request,...
Date Sept. 5, 1984 Report No. AFMD-84-66 Title

Financial Management: Review of the United States Capitol Historical Society's Financial Statements for the Years Ended January 31, 1983 and 1982

COMPTROLLER GENERAL WA8NINQTON. OF THE 0 C 2054a UNITED STATES B-215981 SEPTEMBER 5, 1984 To the President of the Senate and the Speaker of the House of Representatives Subject: Review of the United States Capitol Historical Society's Financial Statements for the Years Ended January 31, 1983 and 1982 (GAO/ AFMD-84-66) This report summarizes the results of our review of the audit of the United Stat...
Date Aug. 21, 1984 Report No. AFMD-84-77 Title

Audit Guides To Review Implementation of the Federal Managers' Financial Integrity Act: The Second Year

c - , COVER SUMMARY A U D I T G U I D E S TO REVIEW IMPLEMENTATION IlllIII1111llllllI ll I1 l 1 125524 OF THE FEDERAL MANAGERS' I N T E G R I T Y ACT: FINANCIAL T H E SECOND YEAR T h e F e d e r a l Managers' F i n a n c i a l I n t e g r i t y A c t imposes a n important r e s p o n s i b i l i t y o n a l l G o v e r n m e n t o f f i c i a l s to s t r e n g t h e n i n t e r n a l controls. G ...
Date July 9, 1984 Report No. NSIAD-84-131 Title

Government Operations: Need for DCAA To Improve Both the Reporting of Audit Results and the Management of the Defective Pricing Program

Ui-i~u> STATES GENERAL ACCOUNTING Ow WASHIe4tToN. t&c, 2054a B-215639 Mr. Charles 0. Starrett, Director, Defense Contract Jr. Audit Agency Dear Mr. Starrett: Subject: Need far of Audit Defective DCAA to Improve Both the Reporting Results and the Management of the Pricing Program (GAO/NSIAD-84-131) We have reviewed the adequacy of the Defense Contract Audit Agency's (DCAA's) postaward audits (known...
Date July 2, 1984 Report No. GGD-84-72 Title

Financial Management: Statutory Audit Provisions Applicable to Federal Financial Assistance Programs

. REPORTBY THE Comptroller General OF THE UNITEDSTATES Statutory Audit Provisions Applicable To Federal Financial Assistance Programs Prror studies by GAO pomt to the need to consolrdate the multrple statutory fmancral audit provrsrons which impede rmplementatron of a uniform audit approach for federal frnancral assistance programs. By revrewrng authorizing and related legrslatron affecting 574 fe...
Date June 26, 1984 Report No. AFMD-84-40 Title

Financial Management: Examination of the Federal Election Commission's Financial Statements for the Year Ended September 30, 1982

:DECISlION :v ) ?THE COMPfROLLER OP THi UNITOD WA*HINIGTN, 0. STATED S O. O0C46 1OINERAL FILE: R-215484 MATTER OF: DATFE Aeroalide Corporation July 2, 1984 DIOEBT: 1. 'No basis exists to preclude a contract award because a bidder may have submitted a below-cost bid. GAO does not review affirmative determinations of responsibility except in limited circumstances not applicable here. GAO does not co...
Date June 22, 1984 Report No. AFMD-84-53 Title

Financial Management: Examination of the Pennsylvania Avenue Development Corporation's Financial Statements for the Year Ended September 30, 1983

BY THECOMPTROLLERGENERAL Report To The Congress OF THEUNITEDSTATES . . Examination Of The Pennsylvania Avenue Development Corporation’s Financial Statements For The Year Ended September 30,1983 GAO exammed the financial statements of the PennsylvanIa Avenue Development Corporation for the year ended September 30, 1983. The exammation was made in accordance with generally accepted government audm...
Date June 14, 1984 Report No. AFMD-84-67 Title

Financial Management: Examination of Saint Lawrence Seaway Development Corporation's Financial Statements for the Year Ended December 31, 1983

.’ ’ IL’ ‘+@a BY THECOMPTROLLERGENERAL Report To The Congress OF THEUNITEDSTATES Examination Of The Saint Lawrence Seaway Development Corporation’s Financial Statements For The iYear Ended December 31, 1983 GAO examined the frnancral statements of the Saint Lawrence Seaway Development Corporatron for the year ended December 31, 1983. The examination was made In accordance with generally ...
Date June 14, 1984 Report No. AFMD-84-41 Title

Financial Management: Examination of the FDIC Financial Statements for the Years Ended December 31, 1983 and 1982

* . /24337 ‘- BY THECOMPTROLLER GENERAL Report To The Congress OF THEUNITEDSTATES Examination Of The Federal Deposit Insurance Corporation’s Financial Statements For The Years Ended December 31,1983 And 1982 GAO examined the financial statements of the Federal Deposit Insurance Corporation for the years ended December 31, 1983 and 1982 The examlnatron was made In accordance with generally acce...
Date May 30, 1984 Report No. AFMD-84-47 Title

Financial Management: Examination of the FHLBB and FSLIC Financial Statements for the Years Ended December 31, 1983 and 1982

/a4i3zi$ BY THECOMPTROLLER GENERAL Report To The Congress OF THEUNITEDSTATES Examination Of The Federal Home Loan Bank Board’s And Federal Savings And Loan Insurance Corporation’s Financial Statements For The Years Ended December 31,1983 And 1982 GAO examined the frnancral statements of the Federal Home Loan Bank Board and the Federal Savings and Loan Insurance Corporation for the years ended ...
Date May 4, 1984 Report No. AFMD-84-36 Title

Financial Management: Examination of the Financial Statements of the Office of Sergeant at Arms, House of Representatives, for the 6-Month Periods Ended December 31, 1982, and June 30, 1983

COMPTROLLER GENERAL WASHINGTON OF THE UNITED STATES D C ZOYB B-114854 MAY 4, 1984 To the Speaker and the Sergeant of the House of Representatives Subject: at Arms Examination of the Financial Statements of the Office of the Sergeant at Armsr House of Representatives, for the 6-Month Periods Ended December 31, 1982, and June 30, 1983 (GAO/AFMD-84-36) Pursuant to the act of July 26, 1949 (2 U.S.C. 8...
Date May 4, 1984 Report No. AFMD-84-45 Title

Financial Management: Status of Internal Audit Capabilities of Federal Agencies Without Statutory Inspectors General

ri RELEASED REST63DCTLb - Fiktt ta ba eTjlOEI$Qdcrr*ldo the wm Aceoanthg Qmx! oxccpt am Ec5ta isp3;L3oq aplrc&c q&tmv@ IbY the Wfiea 0t Corrprwoiional Pc~Eb;Qi;onq BY THEU.S.GENERALACCOUNTING OFFICE ReportwTo Legislation Committee House Of The Chairman, Subcommittee And National Security On Government Operations Representatives Of On Status Of Internal Audit Capabilities Federal Agencies Without S...
Date April 4, 1984 Report No. NSIAD-84-14 Title

Financial Management: The Audit and Inspection Functions at the United States Information Agency Need Management Attention

. l 1 -. $ m. * J237529 BYTHEUS GENERALACCOUNTING OFFICE Report To The Director United States Information Agency The Audit And Inspection Functions At The United States Information Agency Need Management Attention GAO found that neither audits nor rnspectrons were being fully used to Improve USIA management Agency offrcrals were not adequately addressrng and resolving management deficiencies ident...
Date March 20, 1984 Report No. 123681 Title

Financial Management: H.R. 4821, the Single Audit Act of 1984

U.S, GENERALACCOUNTING OFFICE WASHINGTON,D.C. 20548 FOR RELEASEON DELIVERY EXPECTED lo:00 A.M. AT TUESDAY, MARCH 20, 1984 CHARLES A. STATEMENT OF BOWSHER,COMPTROLLER GENERAL BEFORETHE SUBCOMMITTEE LEGISLATION AND NATIONAL SECURITY ON HOUSECOMMITTEEON GOVERNMENT OPERATIONS ON HOUSEBILL i3.R. 4821 THE SINGLE AUDIT ACT OF 1984 ' Mr. Chairman, we welcome this opportunity to appear before Audit you to ...
Date March 14, 1984 Report No. AFMD-84-21 Title

Financial Management: Study of Progress Made in Implementing the Single Audit Concept

Report To The Chairman, Committee On Government House Of Representatives t Operations, OF THE UNITEDSTATES Study Of Progress Made In Implementing The Single Audit Concept Achieving adequate audit coverage through detailed grant-by-grant audits is costly and very difficult. The single audit concept emphasizes an entitywide audit utilizing reviews of internal controls rather than relying solelyon de...