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GAO Reports by subject "Auditing standards"

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Date Report No. Title
Date Jan. 9, 1984 Report No. AFMD-84-30 Title

Financial Management: Withdrawal of Approval of the Federal Election Commission Accounting System

COMPTROLLER GENERAL WASHINOTON OP THE UNITED STATES O.C. iWM8 January 9, 1984 The Honorable Danny L. McDonald Chairman Federal Election Commission Dear Mr. McDonald: Subject: W ithdrawal Commission of Approval Accounting Ill Illllll IllI 123202 of the Federal Election System (GAO/AFMD-84-30) We have completed a review of the Federal Election Commission as requested by the Commission. accounting sy...
Date Jan. 1, 1984 Report No. 123791 Title

Sole-Source Versus Competitive Contracting: Why a GAO Audit Guide Is Needed

Sole-Source Competitive Why A GAO Is Needed Versus i ’’ Contra&in@ Audit Guide Space Adm!nistration. the Veterans Administration, and the Departments of Energy, Interior. Transportation, and Health and Human Services. The reviews showed that these agencies frequently did not base their contract awards on competition to the maximum extent practical. A July 1981 report’ concluded that DOD shou...
Date Sept. 30, 1983 Report No. AFMD-83-103 Title

Financial Management: Review of the Audit of the Disabled American Veterans National Headquarters' Financial Statements for the Year Ended December 31, 1982

BY THE COMPTROLLER GENERAL ‘Report ToThe Congress OF THE UNITED STATES Review Of The Audit Of The Disabled American I Veterans National Headquarters’ ! Financial Statements For The Year Ended December 31, 1982 GAO reviewed the independent certified public accountant’s audit of the Disabled American Veterans (DAV) National Headquarters’ financial statements for. the year ended December 31, ...
Date Sept. 30, 1983 Report No. AFMD-83-101 Title

Financial Management: Review of the Audit of the National Consumer Cooperative Bank's Financial Statements for the Year Ended December 31, 1982

, /a2615 ilAte4 BY THECOMPTROLLERGENERAL Report ToThe Congress OF THEUNITEDSTATES Review Of The Audit Of The National Consumer Cooperative Bank’s Financial Statements For The Year Ended December 31,1982 GAO reviewed the independent certified public accountant’s audit of the National Consumer Cooperative Bank’s(NCCB’s)financial statements for the year ended December 31, 1982. GAO found noth...
Date Sept. 30, 1983 Report No. AFMD-83-102 Title

Budget and Spending: Review of the Audit of the Susquehanna River Basin Commission's Financial Statements for the Fiscal Year Ended June 30, 1983

* . BY THECOMPTROLLERGENERAL Report ToThe Congress OF THEUNITEDSTATES Review Of The Audit Of The Susquehanna Basin Commission’s Financial Statements The Fiscal Year Ended June 30,1983 GAO River For reviewed the independent certified public accountant’s audit of the Susquehanna River Basin Commission’s financial statements for the fiscal year ended June 30,1983. GAO found nothing which would ...
Date Sept. 30, 1983 Report No. AFMD-83-100 Title

Financial Management: Review of the Audits of the National Credit Union Administration Central Liquidity Facility's Financial Statements for the Fiscal Years Ended September 30, 1982 and 1981

BY THECOMPTROLLERGENERAL Report ToThe Congress OF THEUNITEDSTATES Reviews Of The Audits Of The National Credit Union Administration Central Liquidity Facility’s Financial Statements For The Fiscal Years Ended September 30,1982 And 1981 GAO reviewed the independent certified public accountant’s audits of the National Credit Union Administration Central Liquidity Facility’s (CLF’s) financial...
Date Sept. 30, 1983 Report No. AFMD-83-99 Title

Financial Management: Reviews of the Audits of the Federal Home Loan Mortgage Corporation for the Years Ended December 31, 1982 and 1981

BY THE COMPTR0LLER GENERAL Report ToThe Congress OF THE UNITED STATES Reviews Of The Audits Of The Federal Home Loan Mortgage Corporation For The Years Ended December 31,1982 And 1981 GAD reviewed the independent certified public accountant’s audits of the Federal Home Loan Mortgage Corporation’s financial statements for the years ended December 31, 1982 and 1981. GAO found nothing which would...
Date Sept. 30, 1983 Report No. AFMD-83-98 Title

Financial Management: Reviews of the Trans-Alaska Pipeline Liability Fund's Financial Statements for the Years Ended December 31, 1982 and 1981

* z&&w BY THE COMPTROLLER GENERAL Report ToThe Congress OF THE UNITEDSTATES Reviews Of The Trans.Alaska Pipeline Liability Fund’s Financial Statements For The Years Ended December 31,1982 GAO reviewed the reports on the audits of the Trans-Alaska Pipeline Liability Fund’s 1982 and 1981 financial statements and the work of the Fund’s independent certified public accountant. GAO found nothing ...
Date Sept. 13, 1983 Report No. AFMD-83-91 Title

Financial Management: Examination of the U.S. Capitol Historical Society's Financial Statements for the Years Ended January 31, 1982 and 1981

COMPTROLLER GENERAL WASHINGTON OF THE UNITED D.C. 2-948 STATES B-196901 SEPTEMBER 13,1983 To the President of the Senate and the Speaker of the House of Representatives Subject: I IIA Ill 122328 Examination of the United States Capitol Historical Society's Financial Statements for the Years Ended January 31, 1982 and 1981 (GAO/AFMD-83-91) This report summarizes the results of our review of the aud...
Date Sept. 2, 1983 Report No. AFMD-83-87 Title

Financial Management: Review of the Commodity Credit Corporation's Financial Statements for the Year Ended September 30, 1981

BY THECOMPTROLLERGENERAL Report ToThe Congress OF THEUNITED. STATES . Review Of The Commodity Credit Corporation’s Financial Statements ‘For The Year Ended September 30, 1981 GbO’s review of the financial statements of the Commodity Credit Corporation for the year ended September 30,1981, resulted in accounting and financial reporting policy changes. The changes, which are described ini note...
Date Sept. 1, 1983 Report No. AFMD-83-90 Title

Financial Management: Examination of the Senate Recording and Photographic Studios Revolving Fund's Financial Statements for the FY's Ended March 31, 1983 and 1982

‘-ii‘COMPTROLLER GENERAL WASUlNOTON. OF O.C. THE 10548 UNITED STATES B-199745 The Honorable Howard S. Liebengood Sergeant at Arms United States Senate SEPTEMBER 1,1983 122255 Dear Mr. Liebengood: Subject: Examination of the Senate Recording and Photographic Studios Revolving Fund's Financial Statements for the Fiscal Years Ended March 31, 1983 and 1982 (GAO/AFMD-83-90) Pursuant to your March 4...
Date Aug. 23, 1983 Report No. RCED-83-116 Title

Financial Management: GAO's Review of Selected Operations of the Department of Transportation's Office of Inspector General

UNITED STATES GENERAL ACCOUNTING D.C. 20548 OFFICE WASHINGTON, RESOIJRCES. COMMUNITY. AND ECONOMlC DEVELOPMENT OI”IS1ON B-210889 August Mr. Joseph P. Welsch Inspector General Department of Transportation Dear Mr. Welsch.: Subject: GAO'S 23, 1983 Review of Selected Operations of the Department of Transportation's Office of Inspector General (GAO/RCED-83-116) We have completed our review of select...
Date June 30, 1983 Report No. 121770 Title

Budget and Spending: Senate Bill 1510, Uniform Single Financial Audit Act of 1983

U.S. GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 10:00 A.M. THURSDAY, JUNE 30, 1983 STATEMENT OF CHARLES A. BOWSHER, COMPTROLLER GENERAL UNITED STATES GENERAL ACCOUNTING OFFICE BEFORE THE SUBCOMMITTEE ON INTERGOVERNMENTAL RELATIONS 1 SENATE COMMITTEE ON GOVERNMENTAL AFFAIRS ON SENATE BILL 1510, UNIFORM SINGLE FINANCIAL AUDIT ACT OF 1983 Mr. discuss like Cha...
Date June 2, 1983 Report No. AFMD-83-56 Title

Financial Management: State Department's Office of Inspector General Should Be More Independent and Effective

i. . ..* Request for copies of GAO reports should be sent to: U.S. General Accounting Off ice Document Handling and Information Services Facility P.O. Box 6015 Gaithersburg, Md. 20760 Telephone (202) 275-6241 The first five copies of individual reports are copies of bound free of charge. Additional Additional audit reports are $3.25 each. copies of unbound report (i.e., letter reports) and most o...
Date May 24, 1983 Report No. AFMD-83-61 Title

Financial Management: Examination of FDIC Financial Statements for the Year Ended December 31, 1982

1 * L2l*6 l3’ THECOMPTROLLER GENERAL ; Report ToThe Congress w OF THEUNITEDSTATES Examination 6f The Federal Deposit Insurance Corporation’s Financial Statements ‘#For The Year Ended December 31, 1982 GAO examined the financial statements of the Federal Deposit insurance Corporation for the year ended December 31,1982. The examination was made in accordance with generally accepted government...
Date April 13, 1983 Report No. AFMD-83-55 Title

Financial Management: Review of the Neighborhood Reinvestment Corporation's Financial Statements for the Year Ended September 30, 1982

By THECGMPTROLLEIRGENERA.L Report ToThe Congress OF THEUNITEDSTHTES Review 0’f The Neighborhood Reinvestment Corporation’s Financial Statements For The Year Ended September 30,1982 GAO reviewed the report on the audit of the Neighborhood Reinvestment Corporation’s fiscal 1982 financial statements and the work of the Corporation’s independent certified public accountant. GAO found nothing t...
Date March 10, 1983 Report No. AFMD-83-28 Title

Financial Management: Audit of the Stationery Revolving Fund for FY Ended June 30, 1982

COMPTROLLER GENERAL WASHINGTON OF THE UNITED SVATES D.C. 20542 B-196900 The Honorable Clerk of the Dear Mr. Benjamin J. Guthrie House of Representatives MARCH IO, 1983 Guthrie: Audit of the Stationery Revolving Fund for the Fiscal Year Ended June 30, 1982 (GAO/AFMD-83-28) Subject: Pursuant to the preceding clerk's May 10, 1982, request, we have examined the comparative statement of assets, liabili...
Date Jan. 1, 1983 Report No. 122341 Title

Financial Management: Standards for Internal Controls in the Federal Government

Standards For Internal Controls InThe Federal Government GAO UnitedStates General Accountng Office ! 1983 I 1 t CON T E NTS Fo rewo rd Introduction Internal Control Standards Explanation of General Standards Explanation of Specific Standards Explanation of the Audit Resolution Standard 7 2 4 8 12 FOREWORD In 1950, the Accounting and Auditing Act was passed requiring, among other things, that agenc...
Date Oct. 18, 1982 Report No. AFMD-83-14 Title

Financial Management: Budget Implications of Savings Reported in the Third Summary Report Issued by the President's Council on Integrity and Efficiency

COMPTROLLER GENERAL OF THE 20648 UNITED STATES WASHINGfON~0.C. B-207395 October 18,1982 The Honorable Jack Brooks Chairman, Legislation and National Security Subcommittee Committee on Government Operations House of Representatives The Honorable John D. Dingell Chairman, Subcommittee on Oversight and Investigations Committee on Energy and Commerce House of Representatives Subject: III 119805 Budget...
Date Oct. 12, 1982 Report No. 119949 Title

Financial Management: [Government Financial Management Systems]

REj'IARKS BY VIRGINIA B, ROBINSON ASSOCIATE DIRECTOR OFFICE AT THE THIRD N N LCONFERENCE !U OF THE DEPARTMENT OF AGRICULTURE'S FINANCIAL COUNCIL U ,S GENEM ACCOUNT1 NG a I ~ ~ ~ ~ ~ ~ ~ n i 7 19949 ON OCTOBER 120 1982 IT IS INDEED A PLEASURE TO BE HERE WITH YOU TODAY, ON BEHALF OF COT'IPTROUSR GEb!ERAL BOWSHER, I WOULD LIKE TO CONVEY HIS PERSONAL REGRETS THAT DUE TO OTHER COfT~ITKNTSOHE WAS UNABLE...
Date June 14, 1982 Report No. 121536 Title

Financial Management: [Financial Management Issues of the 1980's]

. --. -. .. . L . . -- . A. C 'i ? '. DErnR, c - FINANCIAL MANAGEMENT ISSUES OF TEE '80s .:- e ,. 7 > -. . . :. --. . .. _- .-~... . . i . I t i s a great p l e a s u r e t o a d d r e s s t h e annual p r o f e s s i o n a l development c o n f e r e n c e of the A s s o c i a t i o n of Government Accountan%s-a . . an o r g a n i z a t i o n t h a t I have worked with for the past 15 years. Toda...
Date June 1, 1982 Report No. AFMD-82-88 Title

Financial Management: Approval of the Executive Office of the President Accounting System Design

COMPTROLLER GENERAL WASNINGTON OF D.C. THE UNITED STATES 20548 B-l.92886 June 1, 1982 . . The President The White House Dear Mr. . President’: Approval of the Executive Accounting System Design Office of the President (GAO/AFMD-82-88) Subject: It to approve the accounting system design for is my pleasure Office of the President. The design, submitted by -_ of October 1, 1981, is in conformity in...
Date May 31, 1982 Report No. AFMD-82-83 Title

Financial Management: Reapproval of the Department of State Accounting Principles and Standards Statement

COMPTROLLER GENEI?AL WASHINGTON OF D.C. THE UNITED STATE5 205AS B-206063 May 31, 1982 4 The Honorable The Secretary Dear Mr. Alexander of State . Reapproval Principles M. Haig, Jr. Secretary: Subject: of the Department of State Accounting and Standards Statement (GAO/AFMD-82-83) . It is my pleasure to reapprove the Statement of Accountina Principles and Standards for the Department of State as sub...
Date May 18, 1982 Report No. AFMD-82-78 Title

Financial Management: Validity and Comparability of Quantitative Data Presented by the President's Council on Integrity and Efficiency on Inspectors General Activities

. UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 B-207395 i The Honorable John D. Dingell ' Chairman, Subcommittee on Oversight and Investigations Committee on Energy and Commerce House of Representatives Dear Mr. Chairman: RELEASED IllllllllIllll 118619 Subject: Validity and Comparability of Quantitative Data Presented by the President's Council on Integrity and Efficiency on Insp...
Date May 11, 1982 Report No. AFMD-82-77 Title

Information Management: Approval of the Design of the Defense Logistics Agency, Defense Fuel Automated Management System

c ,ir2 .I1 COMFTROU..ER GENERAL OF THE UNITE0 STAlXS ,- WASHINGTON, O.C. 2OS4l /,,, ‘$AY 1 1 1982 . -“\ Ii B-159797 The Honorable The Secretary Attention: Dear Mr. Caspar W. Weinberger of Defense Assistant Secretary (Comptroller) of Defense \ Secretary: \‘\~.\,d Subject: Approval of the Design of the Defense Logistic Agency, Defense Fuel Automated Management System (GAO/AFMD-82-77) It is my ...
Date April 26, 1982 Report No. 118174 Title

Tax Policy and Administration: IRS Policies and Procedures To Safeguard Taxpayer Rights and the Effects of Certain Provisions of the 1976 Tax Reform Act

t UNITED STATES GENERAL ACCOUNTING OFFICE 20548 WASHINGTON, D.C. I l%\W FOR RELEASE ON DELIVERY EXPECTED AT lo:00 A.M. EDT MONDAY, APRIL 26, 1982 STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEE ON OVERSIGHT HOUSE COMMITTEE ON WAYS AND MEANS CONCERNING IRS POLICIES AND PROCEDURES II 118174 TO SAFEGUARD TAXPAYER RIGHTS AND THE EFFECTS OF CERTAIN PROVISI...
Date March 24, 1982 Report No. AFMD-82-37 Title

Financial Management: Audit of Financial Transactions of the House Sergeant at Arms for the 12 Months Ended June 30, 1981

L BY THE COMPiROLLER GENERAL Report To The Speaker And The Sergeant At Arms Of The House Of Representatives OF THE UNITEDSTATES Audit Of Financial Transactions Qf I0 The House Sergeant At Arms ‘ For The 12 Months Ended June 30, 1981 11’ 7919 AFMD-82-37 MARCH 24,1982 Request for copies of GAO reports should be sent to: U.S. General Accounting Office Document Handling and Information Services Fa...
Date March 22, 1982 Report No. AFMD-82-49 Title

Financial Management: Review of the United States Synthetic Fuels Corporation's Financial Statements for the Fiscal Year Ended September 30, 1981

BY THECOMPTROLLERGENERAL mmrt To The Corigress OF THEUNITEDSTATES Review Of The United States Synthetic Fuels Corporation’ Financial Statements s For The Fiscal Year Ended September 30,198l llllll~ll Ill II 1 t-7873 AFMD-82-49 MARCH 22,1982 . Request for copies of GAO reports should be sent to: US. General Accounting Office Document Handling and Information Services Facility P.O. Box 6015 Gaithe...
Date March 19, 1982 Report No. EMD-82-61 Title

Energy: TVA's Internal Audit Improved but Inspector General May Still Be Needed

BY THE COMPTROLLERGENERAL ’ Report To Senator Jim Sasser * OF THE UNITEDSTATES TVA’ Internal Audit. improved But s : Inspector General May Still Be Needed ~ Until recently three separate groups performed ~ internal audit and evaluation functions at the ) Tennessee Valley Authority. These groups --lacked / / I an efficient planning system, --did not focus on expanded scope audits, --did not hav...
Date March 5, 1982 Report No. AFMD-82-36 Title

Financial Management: Audit of the Office of the Attending Physician Revolving Fund--Fiscal Year 1981

STATES d OF THEUNITED Audit Of T Office Of The Attending Physician Revolving Fund-Fiscal Year 1981 . Request for copies of GAO reports should be sent to: U.S. General Accounting Office Document Handling and Information Services Facility P.O. Box 6615 Gaithersburg, Md. 20760 Telephone (202) 2756241 The first five copies of individual reports are free of charge. Additional copies of bound audit repo...
Date Feb. 26, 1982 Report No. 117650 Title

International Affairs: Bill To Amend the Panama Canal Act of 1979

United States General Accounting 20548 Washington, D.C. Office For Release on Delivery Expected 9:30 a.m. Friday February 26, 1982 Statement for of the Record Frank Director, U.S. C. Conahan Division Office International Accounting the General Before Subcommittee of the on Panama Canal/Outer on Merchant Continental Shelf Committee U.S. Marine and Fisheries House of Representatives on Bill Mr. Chai...
Date Jan. 29, 1982 Report No. AFMD-82-29 Title

Financial Management: Approval of Statement of Accounting Principles and Standards for Federal Labor Relations Authority

B-205667 January 29, 1982 The Ronorable Ronald W. Haughton Chairman, Federal Labor Relations Authority Dear Mr. Haughton: rSubject:LApproval Authority” f and Standards of Statement of Accounting Principles for Federal Labor Relations (AFMD-82-29) It is my pleasure to approve the Federal Labor Relations Authority’s Statement of Accounting Principles and Standards, which was submitted by Dr. Ran...
Date Dec. 31, 1981 Report No. 118175 Title

Special Publications: Publications List

- CONTENTS 1 GAO Reports t o the Congress and Federal Agencies .............3 4 How to Obtain Reports. .................................... Indexed by Subject. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . IndexedbyAgency ........................................ Congressional Testimony by GAO Officials ..................... Other Publications. . . . . . . . . . . . ...
Date Dec. 29, 1981 Report No. AFMD-82-16 Title

Financial Management: Review of Selected Presidential and Vice-Presidential Expenditures

GOMPTROLLER GENERAL WASHINGTON OF D.C. THE, UNITED STATES 20548 B-133209 DECEMBER 29,1981 , To the President of the Speaker of the House of Subject: ,, Review of Presidential Senate and the Representatives Selected Presidential and Vice P Expenditures (AFMD-82-16) As authorized by Public Law 95-570, we examined fivb categories of Presidential and Vice-Presidential expenses. Thbse categories are (1...
Date Dec. 22, 1981 Report No. AFMD-82-31 Title

Financial Management: Weaknesses in Internal Financial and Accounting Controls at National Park Service Accounting Stations

‘ ,,, 1, UNITED Sl"A~~i!ii GENERAL ACCOUNTING OFFICE WASHINC~TON, D.C. 20548 A-L3)L\r451 w )&g.f l/?/23 221987 ACCOWNTINO MANAOI;NENT AND CINANCIAL DlVlIION OECf%d6ER B-205828 The Honorable The Secretary Dear !‘ fK. James G. Watt of the Interior Secretary: Financial Park Service and Accounting Accounting SUBJECT:” Weaknesses in Internal Controls et National Stations ,‘ (AFMD-82-31) This re...
Date Dec. 8, 1981 Report No. FPCD-82-5 Title

Government Operations: Guidelines for Assessing Whether Human Factors Were Considered in the Weapon Systems Acquisition Process

era1 Accounting Office idelines For Asmsing hether Human Factors Were bsidered In The Weapon ystems Acquisition Process bl~rmtrrr facrors should he an important conr;icIc7r’ ;bliorz in the weapon systems acquisition ~mxr~ss to ilsst,lre that weapon systems can be operatt,t:i and maintained by the people who mtrst u%;c ttwn. GAO suggests general guidelinr?s tc~~t.~s~~ tltttcrmining in the extent ...
Date Nov. 30, 1981 Report No. AFMD-82-11 Title

Financial Management: Audit of the Senate Recording and Photographic Studios Revolving Fund for the Fiscal Year Ended March 31, 1981

BYTHECOMPTROLLERGENERAL Report To The Sergeant At Arms, United States Senate OF THEUNITEDSTATES Audit Of The Senate Recording And Photographic Studios Revolving Fund For The Fiscal Year Ended March 31, 1981 116934 AFMD 82-I 1 NOVEMBER 30,198’ l . . Request for copies of GAO reports should be sent to U S General Accouqtmg Office Document Handling and Information Services Facility PO Box 6015 Galt...
Date Nov. 5, 1981 Report No. 116826 Title

Raising Financial Management Standards: Challenge for Change

REMARKS BY CHARLES A. BOWSHER COMPTROLLER GENERAL OF THE UNITED STATES AT THE MONTHLY LUNCHEON MEETING OF THE ASSOCIATION OF GOVERNMENT ACCOUNTANTS ON NOVEMBER 5, 1981 RAISING FINANCIAL MANAGEMENT STANDARDS: CHALLENGE FOR CHANGE It is a great pleasure to be here with you today. This is a precedent setting occasion for me, because it is my first public speech as Comptroller General of the United St...
Date Oct. 30, 1981 Report No. AFMD-82-17 Title

Financial Management: Financial Management Problems at the Equal Employment Opportunity Commission

BY THE COMPTROLLER GENERAL Report To The Chairman, Committee On labor And Human Resources OF THE UNITED STATES llllllllllllllllllllllllllllllllllllllllllllllll LM116921 At The Equal Employment Opportunity Commission Although the Equal Employment Opportunity Commission has agreed to correct past deficiencies in its accounting operation, many serious deficiencies still exist that are adversely affec...
Date Oct. 30, 1981 Report No. AFMD-82-5 Title

Financial Management: State Highway Agencies Need To Employ Independent Auditors for Audits of Federal Funds

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, i/t 370 D.C. 20548 E-204360 The Honorable The Secretary Drew Lewis of Transportation OCTOBER 30,198l Dear Mr. Secretary: Subject: IH 116770 State Highway Agencies Need to Employ Independent Auditors for Audits of Federal Funds (AFMD-82-5) We recently reviewed the Department of Transportation’s (DOT’s) plan for auditing Federally funded State ...
Date Oct. 16, 1981 Report No. AFMD-82-7 Title

Information Management: Federal Agencies Still Need To Develop Greater Computer Audit Capabilities

’*B’THECOMPTROLLERGENERA ? Report ToThe Congress OF THEUNITEDSTATES Federal Agencies StillNeed To Develop Greater Computer Audit Capabilities As the Federal Government becomes increasingly dependent on computers it is even more important for auditors to ensure that --computer system controls are designed and operating properly; and --computer equipment, programs, personnel, and other resources...
Date Oct. 15, 1981 Report No. AFMD-82-8 Title

Financial Management: Review of the Disabled American Veterans' Financial Statements for the Year Ended December 31, 1980

C . (r i 1664~ BY THECOMPTROLLERGENERAL Report To The Congress OF THEUNITEDSTATES Review Of The Disabled American Veterans’ Financial Statements For The Year Ended December 31II1980 GAO reviewed the report on the audit of the Disabled American Veterans’ ( DAV’ 11980 s fihancial statements and the work of DAV’ s independent public accountant. GAO concurs with the opinion of DAV’ accountan...
Date Sept. 30, 1981 Report No. AFMD-81-112 Title

Financial Management: Approval of Accounting System Design for the Office of the Assistant Secretary for Health, Department of Health and Human Services

IT. ucxllon, Km. .; “I, “. b1U4 .G /--? COMPTROLLER GENERAL WASHINGTON. OF DC THE UNITED 2OS40 STATES The Honorable The Secretary Services Dear Mr. Richard S. Schweiker of Health and Human I 16966 Secretary: Subject: Approval of Accounting System Design for the Office of the Assistant Secretary for Health, Department of Health and Human Services (AFMD-81-112) It is my pleasure to approve the a...
Date Aug. 13, 1981 Report No. CED-81-137 Title

Financial Management: Review of Financial Statements of Commodity Credit Corporation

J ,, .--. I--f 1\Q “CI -v.+ //6-c’JY I BY THECOMPTROLiER GENERA’ Report To The Congress OF THEUNITEDSTATES P h Review Of Financial Statements Of Commodity Credit Corporation GAO has noted certain departures from generally accepted accounting principles in the financial statements of the Commodity Credit Corportation for the fiscal year ended September 30, 1980. Because of these departures an...
Date Aug. 10, 1981 Report No. B-203576 Title

Government Operations: [Views on H.R. 2322; A Bill Authorizing GAO To Audit the Federal Reserve Board]

COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON D.C. 20548 B-203576 AVG I 1980 -The Honorable Ted Stevens Assistant Majority Leader United States Senate Dear Senator Stevens: This responds to your request of May 28, 1981, for our views on H.R. 2322. H.R. 2322 would authorize and direct the General Accounting Office (GAO) to audit the Federal Reserve Board, the Federal Advisory Council, the Fed...
Date June 25, 1981 Report No. 115771 Title

Special Publications: [Role of GAO in Auditing Federal Programs]

E} /X~797 REMARKS OF HARRY E. TAYLOR. JR., EVALUATOR, NEW YORK REGIONAL OFFICE TO THE FT, MONMOUTH CHAPTER, NATIONAL CONTRACT MANAGEMENT ASSOCIATION ON LROLE OF GAO IN AUDITING FEDERALJUNOGRAM IT IS A PLEASURE FOR ME TO BE WITH YOU TODAY TO DISCUSS THE ROLE OF THE GENERAL ACCOUNTING OFFICE 'IN AUDITING FEDERAL PROGRAMS. I HOPE THAT MY REMARKS WILL PROVIDE YOU WITH A BETTER UNDERSTANDING OF HOW GAO...
Date June 25, 1981 Report No. AFMD-81-58 Title

Financial Management: Status, Progress, and Problems in Federal Agency Accounting During Fiscal 1980

The Congre Status, Progress, And Problems In Federal ncy Accounting During Fiscal 1980 Federal agency accounting systems are required to conform to the principles and standards prescribed by the Comptroller General. At September 30,. 1980, 193 of the 301 accounting systems In the Federal Government had been approved. However, the unapproved systems account for the expenditures of more than half th...
Date June 9, 1981 Report No. 115534 Title

Financial Management: S. 1120, the Waste, Fraud, and Abuse Reduction Act of 1981

U.S. GENE&% ACCOUNTING OFFICE WASHINGTON, D.C. 20548 ' FOR RELEASE ON DELIVERY 'Expecged at 10 a.m. Tuesday, June 9, 1981 STATEMENT OF MORTON A. MYERS DIRECTOR, PROGRAM ANALYSIS DIVISION U.S. GENERAL ACCOUNTIXG OFFICE BEFORE THE SENATE COMMITTEE ON GOVERNMEWTALAFFAIRS ON lulllllllilllllll~llllllllll LMl15534 S. 1120, L- THE WASTE, FXAUD, AND ABUSE REDUCTION ACT OF 1981 3 Mr. Chairman and Members o...
Date June 8, 1981 Report No. 115924 Title

Computer-Related Fraud: Current Issues and Directions

CURRENT ISSUES AND DIRECTIONS / P r e s e n t e d By JAMTS R. WATTS GROUP DIRECTOR ACCOTJNTING AND F I N A N C I A L MANAGEMENT D I V I S I O N U.S. GENERAL, ACCOUNTING O F F I C E Before T h e -_- 4 0 T H INTERNATIONAL CONFERENCE O F THE I N S T I T U T E O F INTERNAL AUDITORS Phoenix, A r i z o n a June 8, 1981 -. Computer Crime Computer-related Computer Abuse B y w h a t e v e r name y o u c a ...
Date June 1, 1981 Report No. 115490 Title

Special Publications: Accounting News

At Revised Federal Audit Standards Issued OCCOUNTING NEWS June 1981 GAO has issued in final the revised "Standards for Audit of Governmental Organizations, Programsi Activities, and . Functions" ............... p. 1. Grant Reform. Bill S. 807, the "Federal Assistance Improvement Act of 1981", a bill to streamline and simplify the requirements attached to Federal assistance programs, was reported o...