| Date |
Report No. |
Title |
| Date May 3, 1979 |
Report No. HRD-79-44 |
Title
BY THECOMPTROLLERGENERAL Report To The Congress whi
OF THEUNITEDSTATES w Examination Of Financial Statements Of The Pension Benefit Guaranty Corporation For The Fiscal Year Ended September 30,1977
Because of various procedural and accounting problems, and material uncertainties in the collection of receivables, GAO disclaims an opinion on whether the financial statements fairly present the financi... |
| Date March 21, 1979 |
Report No. LCD-79-109 |
Title
. :’ : lllllllllllllllllllllllllllll
LMI 10907 "The Honorable The Secretary Dear Harold Erown of Defense Iztr. Secretary: ' We have completed our examinationxiTiam$ of utomated systems security programs in the Department of Defense:(DOD) and 2 other major Federal agencies. Our efforts resulted in a report, "Automated.Systems Security--Federal Agencies Should Strengthen Safeguards Over Personal a... |
| Date Feb. 15, 1979 |
Report No. 094394 |
Title
?HE.!FOL,E OF THE GFWZW3ACCOUNT~GOFFICE IN THE DEVELOPMENT OF I p E m AUDITING IN GW O7 - -- - Presented by Lloyd G Smith, Director, . Office of Internal Review U S. Generzl Accounting Office . Before the 7th Annual Educational Conference o the IDS Angeles Chapter, f 6 I Association of Government Accountants ary 15 and 16, 197 . 13qg
094394 111lIIl l l l l l l lllllll~~ lI111 lI lI I want.to thank... |
| Date Dec. 7, 1978 |
Report No. 094689 |
Title
ADDRESS BY ELMERB. S T M S OFFICE OF THE .AUDITDR GENERAL OF CANADA "~MPREHENSIVEAUDITING-PLANNING !@IF, I AP A T FOR C W i II" " pm C 3 GOVERNMENT CONFERENCE CEN?72E, UITAWA DECEMBER 7 , 1978
GOVERNMENT AUDITING:
AN 1 N " A T I O N A L REVIEW I was delighted t o have been invited here today by the distinguished A u d i t o r General of Canada to d e l i v e r this keynote address and to participa... |
| Date Nov. 17, 1978 |
Report No. 094690 |
Title
., - . . .. t LE==.- 709655 --improve DUF profession aiid --- ------- 2 I - __. 4 _, / ------------ 5 .. .. , _.. E: _ I i --.
i - . -?--A- m M remarks today have previewed t h e material contained i n y a r e p o r t on a u d i t s o f g r a n t p r o g r a m s my O f f i c e w i l l b e i s s u i n g within t h e n e x t f e w w e e k s . When it i s i s s u e d , I w i l l b e p l e a s e d t o... |
| Date Oct. 18, 1978 |
Report No. ID-78-49 |
Title
BY THECOMPTROLLERGENERAL Report To The Congress
OF THEUNITEDSTATES
~M107440 ~~l~~~lll~lll~l~lll Independent Review And Evaluation At The Asian Development Bank This report discusses what has so far been done at the Asian Development Bank toward establishing an effective review system. An expansion of Bank activities and the need for more current and independent reviews of Bank procedures call for ... |
| Date Oct. 12, 1978 |
Report No. 094697 |
Title
COMPTROLLER GENERAL O F T H E UNITED STATES
WASHINGTON. D C . . m a B 176 544 - J a n u a r y 18, 1979 Ms. J u n e V i t a l e , Manuscript E d i t o r
J o u r n a l of A c c o u n t a n c y 1 2 1 1 Avenue of t h e Americas N e w Y o r k , N e w York 1 0 0 3 6
Dear M . V i t a l e : s I a m e n c l o s i n g a r e t y p e d v e r s i o n of my t e s t i m o n y p u r s u a n t t o the l e t t e r ... |
| Date Oct. 1, 1978 |
Report No. 108390 |
Title
:;. .: .:. a Contents Paqe CHAPTER 1 2 INTRODUCTION GENERAL COMMENTS Audit standards Audit procedures Audit report to to be applied to be followed be prepared 7 7 7 10 11 13 13 14 15 18 30 30 30 30 36 37 37 1 3 PLANNING THE AUDIT Multipurpose audits Preliminary procedures AUDIT WORKPAPERS COMPLIANCE WITH LEGAL AND REGULATORY REQUIREMENTS STUDY OF INTERNAL CONTROL General considerations Review of t... |
| Date Sept. 18, 1978 |
Report No. 107167 |
Title
United States General Accounting Washington, D.C. 20548
. . __ Office
LM107167 lllllllllllllllllllllllllll FOR RELEASE ON DELIVERY .. Expected at II:.00 a.m., DST Nonday, September 18, 1978 ..
23&ce300/7 STATENENT OF ._ ELNER B. STAATS GENERXLOF THE UNITED STATES
BEFORE THE A&e*37 A6-c c-+7+2 AkmB /4GcLF-953-$
A G-c L-942-3 SUBCOMMITTEE FEDERAL SPESDING PRACTICES ON
AND JJce/b-9-a/6 AGum+ 55&&d9 /... |
| Date July 5, 1978 |
Report No. GGD-78-67 |
Title
.- ‘ib PI BY THECOl’v’l?TROLLER GENERAL --- The financial statements present fairly the financial position of the Bureau of Engraving and Printing Fund at September 30, 1977 and 1976, and results of its operations and the charbges in its financial positicn for the ueri?ds then ended in conformity with ,orinc’ples of accounting prescribed by the Comptrof;ef General. In performing its audit,... |
| Date June 30, 1978 |
Report No. 095086 |
Title
,:.".;'A%.$.. . :..i..,;;i*,:- -*. +i:
X ! . , . .... , .1 . . . - ... 4 ; , . . . . .I.. ... _ - . ^ - . . . . . ."... . . c;., ............ ., ...
l7c)& ' .
l ' u , . c . * : .
-A".. . . ........... . ....
I .*AV rl" _* .. STATE-FEOERAL-LOCAL ISSUED BY THE INTERGOVERNMENTAL AUDIT FORUMS FOREFlORlj --- The i n t e r g o v e r n m e n t a l a u d i t f o r u m s w e r e e s t a b l i s h e d a s a... |
| Date June 7, 1978 |
Report No. 095419 |
Title
! REMARKS BY ~~ELMER B. STAATS 5 COMPTROLLER GENERAL OF THE UNITED STATES BEFORE THE NORDIC COUNCIL OF AUDITORS GENERAL June 7, 1978 DEVELOPMENT OF AUDITING STANDARDS IN THE UNITED STATES I view the work of the General Accounting Office in establishing standards for government audits of government operations and programs in the United States as one of
our most progressive accomplishments in the ye... |
| Date June 5, 1978 |
Report No. ID-78-14 |
Title
DOCUMENT RESUBE 06281 I'B15866031 Effectiveness of the Wo.-ld Bank's Independent eview and Evaluation System. ID-78-14; B-161470. June 5, 1978. 3C pp.FF appendices (10 pp.). Report to the Conqress; y Elmer B. + 3 Staats, Ccapticller Generdl. Issue Area: International Economic ad ilitary Programs: U.S. Participation in Activities of International Organizations (609). Contact: International Div. Bud... |
| Date May 20, 1978 |
Report No. 094712 |
Title
UNITED STATES GENERALACCOUNTINGOFFICE WASBINGTON, D.C. 20548 F'OR RELEASE ON DELIVERY EXPECTEDAT SATURDAY, May 20, 1978 7 c-/,Y.-. ,- , /.-. ADDRESSBY ELMER B. STAATS COMPTROLLER GENERALOF THE UNITED STATES UNITED STATES GENERALACCOUPI'ING OFFICE BEFORE THE FINANCIAL EXECUTIVES INSTITUTE THE ACCOUNTINGPROFESSION -FEDERAL REGULATION AND PAPERWORK No one among us can possibly dominated survived the ... |
| Date May 17, 1978 |
Report No. 105970 |
Title
DOCUMENT RESUME
05970 B1386427] [Federal Accounting and Auditing Act of 1978]. Hay 17, 1978 pp. + 4 enclosures (32 pp.). 9 Testimcny before the House Committee on Government Operations: Legislation and National Security Subcommittee; by Elmer B. Staats, Comptrcller General. Contact: Office of the Comptroller General. Congressional Relevance: House Committee on Government Operations: Legislation an... |
| Date May 5, 1978 |
Report No. 090236 |
Title
Firs. ste11a Is. Hackel Director Department Dear of the Hint of the Treasury Mrs D Backel: As a part examination of of the General Accounting Office“55 the financial statements of the Bureau of Government FinanciaL Operations, we observed physical inventories of gold and other assets at Fort Knox and the Denver Mint and the settlement of accounts at the Denver 14int.
revir?w~~ We the continuing ... |
| Date Jan. 1, 1978 |
Report No. 088868 |
Title
AN EQUAL OPPORTUNITY EMPLOYER U. 5. GENERAL ACCOUNTING OFFICE
WASHINGTON, D. C. 10548 OFFICIAL BUSINESS
P E N A L T Y F O R P R I V A T E U S E . $BOO rp)
USMAIL
POSTAGE AND FEES P A I D GENERAL ACCOUNTING OFFICE Audit Standards Suppbmont Numbor 11 96s3-). I
/ THIRD CLASS t I THE AUDIT URVEY
A Key Step In Auditing Government Programs ; CONTENTS THE AUDIT SURVEY-WHAT IS IT? TYPICAL SURVEY APPROACH ... |
| Date Jan. 1, 1978 |
Report No. 090979 |
Title
|
| Date Jan. 1, 1978 |
Report No. 090972 |
Title
|
| Date Dec. 29, 1977 |
Report No. GGD-78-31 |
Title
DCCU6SANT EESOUE 04569 - [B0044938] Audit of the Office of the Attending Physician Revolving Fund, Fiscal Year 1977. GGD-78-31; B-181604. December 29, 1977. 3 pp. + 3 enclosures (3 pp,). Report to the Congrees; General. by Rotket F. Keller, Acting Comptroller issue Area: Accounting and Financial Reporting ~2800). Contact: General Govertcent Div. Budget Function: General Government.: Legislative Fu... |
| Date Dec. 1, 1977 |
Report No. 088875 |
Title
AUDIT STANDARDS SUPPLEMENT SERIES NO. 10 CASE STUDY BY THE COMPTROLLER GENERAL OF THE UNlTED STATES -t * ScopeBroad Using Auditing
B -, . To Serve
Management How the Governor o Missisbpi f introduced broad scope auditing as a management tool The pamphlet "Standards for Audit of Governmental Organizations, Programs, Activities & Functions" is for sale by the Superintendent of Documents; stock numbe... |
| Date Nov. 23, 1977 |
Report No. LCD-77-444 |
Title
DOCUMEIT RE{SUME G4d270 FB3334557] Review or the Government Printing Cffice's internal Audit Progqram. LCD-77-444; B-114829. Novemter 23, 1977, 12 pp. Eeport to John J. Boyle, Public Printer, GwvernmeLt [rinting Ottfice; Dy Robert G. Rothwell (tor Fred J. Shafer, Director, Loqistics and Communications Div.). -- ssue Area: Internal Auditing :Systems (200) Contact: Loqistics and Communications Div. ... |
| Date Nov. 11, 1977 |
Report No. FGMSD-78-5 |
Title
DCCUPI.ENT RESUME
j5 - r E5 1944/1 1 khe Naval 9 L-1l3411 s
.zpoLt Audit Service Should Be Strenglthened. FGMsD-78-5; 3 pp.). F. + 3 appendices Novembe-r 11, 1977. 19 the Conq-ess; by Robert F. Feller, Acting Comptroller to J ne ra .
issue- Area; Internal Aditing Systems- Sufficiency Auditors and Coveraqe (201). ct Federal iv. Contact: Fllancial and General Management Studies Deferse Dudqict Funct... |
| Date Nov. 3, 1977 |
Report No. 095125 |
Title
- . , . ” - -- . ”. UNITED STATES GENERAL ACCOUNTING OFFICE
WASHINGTON, D C 20548 ..
- DIVISION OF FINANCIAL AND GENERAL MANAGIMENT STUDlrTI A
t G
Q * T h i s D i r e c t o r y of S t a t e A u d i t O r g a n i z a t i o n s h a s been c o m p i l e d from i n f o r m a t i o n p r o v i d e d by S t a t e a g e n c i e s i n res p o n s e t o q u e s t i o n n a i r e s s e n t t o them i n ... |
| Date Oct. 13, 1977 |
Report No. 094673 |
Title
J . . 1' I. L ?,
p"-- 11111lI11 Il1Ill l1l11111 11111 .lIl 1lI ll
094673 ) & s' -__. -9 ,-- NEED FOR MORE AND BETTER COMPUTER AUDITING BY E L L S W O R T H T M O R S E , JR. ASSISTANT COMPTROLLERTEERAL - OF THE UNITED STATES AT THE FOURTH ANNUAL FALL SEMINAR AND FIRST ANNUALREGIONAL - SEMINAR OF THE NATIONAL CAPITAL AREA CHAPTER EDP AUDITORS ASSOCATION I n o u r most r e c e n t r e p o r t d e a... |
| Date Sept. 26, 1977 |
Report No. FGMSD-77-55 |
Title
DOCUMENI 03461 - [A27239453 RESUME Need for More Effective Cross-Service Auditing Arrangements. PGMSD-77-55; B-176544. September 26, 1977. 19 pp. + appendix (1 pp.).
Report to Bert Lance, Director, Office of Management and Budget; by D. L. Scantlebury, Director, Financial and General Management Studies Div. Issue Area: Internal Auditing Systems (200); Internal Auditing Systems: Audit Agencies' Wor... |
| Date July 26, 1977 |
Report No. FGMSD-77-49 |
Title
|
| Date June 1, 1977 |
Report No. CED-77-58 |
Title
--4 NITED STATES U._s
l}tGENERAL ACCOUNTING OFFICE Reporting, Staffing, And Other Changes Would Enhance The Internal Audit Function
Department of Commerce
Generally the Department's Office of Audits has performed its activities satisfactorily; if however, greater benefits could be achieved were available. Several advanrrore personnel in the tages and disadvantages were noted by the approach techni... |
| Date May 31, 1977 |
Report No. FGMSD-77-26 |
Title
.,-.4 ° re-i
s UNITED STATES GENERAL ACCOUNTING OFFICE Potential For Improvement Of Internal Audit Function
Department of the Interior
The audit effort within the Department of the nterior is not: providing adequate internal fumwCial adit coverage of all assets, liabili- ties. expmes. and revenues of the Departrnent
- The Deparment of the Interior needs to evaluate the audit function to determine... |
| Date April 25, 1977 |
Report No. 094682 |
Title
|
| Date April 22, 1977 |
Report No. ID-77-35 |
Title
DCCUBENT
01921 A1192181] ESURE [The Use of a Decentralized Audit Cperatinn for Performing Reviews of United States Activities Overseau]. 1D-77-35; B-188834. April 22, 1977. 3 pp. Report to Rep. Clement J. Zablocki, Chairman, House Committee on International Relations; by Elmer E. Staats, Comptroller General. Issue Area: Internal Auditing Sisterms (200). Contact: International Div. Budget Function:... |
| Date March 3, 1977 |
Report No. 100315 |
Title
DOCUMENT RESUSE
03315 - [A1051741] Issues in Managing Applied Social Research. March 3, 1977. 8 pp. Staff study Conference of the Council for Applied Social Research, Washington, DC; by Keith I. Marvin, Associate Director, Program Analysis Div. Insue Area: Accounting and Financial Reporting (2800); Internal Auditing Systems: Sufficiency of Federal Auditors and Coverage (201). Contact: Program Anal... |
| Date March 2, 1977 |
Report No. 100319 |
Title
DOCUMENT RESUME
00319 - AOs891521] [H.R. 2176, a Bill to Amend the Accounting and Auditing Act of 1950 to Provide for the Audit of the Federal Reserve Board and Banks, the Federal Deposit Insurance Corporation, and the Office of the Comptroller of the Currency]. March 2, 1977. 15 pp. + 1 enclosure. Testiecny before the House Committee on Government operations: commerce, Consumer and Monetary Affai... |
| Date March 1, 1977 |
Report No. 095106 |
Title
AUTOMATED SYSTEMS
UNITED STATES GENERAL ACCOUNTING OFFlCE MARCH f977 :- . ,\‘ .: . . _, . . _., - .: ..’ . . UNITED $TATES GENERAL ACCOUNTING OFFICE W A S H INGTON, D.C. 20548 olVI8IoN G-L OF FINANCIAL AN0 M A N A G L M C N T ITUDlm T h e Financial a n d G e n e r a l M a n a g e m e n t S tu d i e s Division prepared this a u d i t g u i d e for u s e o n a u d i ts o f a u to m a te d or It ... |
| Date Feb. 22, 1977 |
Report No. FGMSD-77-19 |
Title
DOCUMENT RESUME
02471 - [A17127143 (Accoilnting Principles and Standards for the Agricultural B-115315. Stabilization and Conservation Service]. FGMSD-77-19; February 22, 1977. 1 pp. Report to Secretary, Department of Agriculture; by Robert F. Keller, Acting Comptroller General. Issue Area: Accounting and Financial Reporting (2800). Contact: Financial and General Management Studies Div. budget Fun... |
| Date Feb. 11, 1977 |
Report No. EMD-77-17 |
Title
DOCUMENT RESUME 00282 - [A0751243J Financial Statements of Alaska Federal Power Program. BED-77-17; B-188151. February 11, 1977. 1 pp. + enclosures (8 pp.). Report to Secretary, Department of Commerce; by Robert F. Keller, Deputy Comptroller General. Issue Area: Accounting and Financial Reporting (2800). Contact: Energy and Hinerals Div. Budget Function: General Government: Central Fiscal Operatio... |
| Date Feb. 7, 1977 |
Report No. FOD-77-1 |
Title
DOCUMENT RESUSE 00171 - [A0751186] Examination of Financial Statements of the Tennessee Valley Authority for Fiscal Year 1976. POD-77-1; B-114850. February 7, 1977. 27 pp. + enclosures (20 pp.). Report to the Congress; by Elmer B. Staats, Ccmptroller General. Issue Area. Accounting and Financial Reporting (2800). Contact: Field Operations Div. Budget Function: Natural Resources, Environment, and E... |
| Date Feb. 2, 1977 |
Report No. EMD-77-14 |
Title
DOCUMENT RESUME
00170 - L A07511681 [TVA Expenses and Deductions]. END-77-14; B-114850. February 2, 1977. Released February 7, 1977. 5 pp. Report to Rep. Clifford Allen; by Elmer B. Staats, Comptroller General. Issue Area: Accounting and Financial Reporting (2800). Contact: Snergy and Minerals Div. Budget Function: Natural Resources, Environment, and Ene.rgy: Energy (305); General Government: Cent... |
| Date Jan. 27, 1977 |
Report No. FGMSD-77-11 |
Title
IF DOC'3R 00c94 - [t07511101 RESUHZ Actions Needed Era Strengthen the Yew Defense Internal Audit S -vice. FGISD-77-1i: B-160759. Canuary 2', 1977. 3 pp. + appendix (4 pp.). Report to Secretary, Department of Defel;se, hi D. L. Scantleuury, Directoa, Financial and Geveral management Studies Div. Issue Area: Internal auditing Systems: Sufficiency of Federal Auditors and coverage (201). Contact: Fina... |
| Date Jan. 1, 1977 |
Report No. 109291 |
Title
, - .
. - . .
. . .- . ..
.. . . .. ..
.
. .
. . .. . . ..
-. .. &- ._
. . .
~ . . . ... . . . . .. ... - .. The objecthe of thLs review Fs to determine Ihether the subcontractorls
cost -estimates far eqch major element of c o s t proposed xere reasonable based on t h e latest available c o s t i n f o n a t i o n at the t i n e of prime contract n e g o t h t i o i l s with the below are matters ... |
| Date Dec. 23, 1976 |
Report No. EMD-77-10 |
Title
DOCUMENT RESUME
00162 - A05908071 Examination of Financial Statements of Federal Columbia River Power System. ED-77-10; B-114858. December 23, 1976. 2 pp. + enclosures (1{$ pp.). Report to Secretary, Department of the Interior; by Elmer B. Staats, Comptroller General. Contact: Energy and Minerals Div. Fidget Function: Natural Resources, EnvironLment, and k.ergy: Water Resources and Power (301). Or... |
| Date Oct. 19, 1976 |
Report No. FGMSD-76-83 |
Title
111111111111111
LM100251 GEhERA I, ACCOUNTING OFFICE : : : . Opportunities To Improve Audit Operations
Department of Housing and Urban Deveiopment The Accounting and Auditing Act of 1950 requires the head of each executive agency to establish and maintain appropriate audit capability to provide effective control over funds, property, and other assets. To fulfill this responsibility, the Department... |
| Date Sept. 24, 1976 |
Report No. 094669 |
Title
. - * IllllllllllI111111I 1111111 l
094669 ADDRESS 'OF ELMER B. STAATS COMPTROLLER GENERAL OF THE UNITED STATES BEFORE' THE INTERGOVERNMENTAL FINANCIAL MANAGEMENT-CONFERENCE. ST. LOUIS, MISSOURI SEPTEMBER 24, 1976 Conferences such as this, which provide a forum for o f f i c i a l s from a l l levels of government t o examine and seek solutions t o problems i n our intergovernmental system, will h... |
| Date Aug. 25, 1976 |
Report No. CED-76-140 |
Title
REPORT OF THE COAIPTROLLER GENERAL OF THE UiVITi!3D STA4TES Selected Aspects The Administration Meat’ And Poultry hlspection Progran1
Department of Agriculture
The Department of Agriculture administers its own medt and poultry inspection program in federally inspected planrs and enters into cooperative agreements with States to conduct such programs at Talrnadge-Aiken plants which can ship their... |
| Date Aug. 25, 1976 |
Report No. CED-76-133 |
Title
REPORT TO THE C
BY THE COMPTROLLER GENERAL OF THE UNITED STATES s Using Independent Public ntants To, Audit Public Housing Agencies--An Assessment
Department of Housing and Urban Development Independent public accountants generally performed satisfactorily the financial opinion part of audits of public housing agencies. However, they need training and guidance from the Department of Housing and Ur... |
| Date Aug. 12, 1976 |
Report No. CED-76-136 |
Title
... s j,
COMMlNITY AND 9COHOMIC
DVEL'OPMENT DIVISION UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.r,. z2054 B-173582 AUG !2 1976 The Honorable Russell E. Train Administrator, Environmental ProtecLion
Ag ency A., Dear Mr. Train: We have como;eted our review oF tha audit activities of the Environmental Protection Agency's (EPA:s) Office of Audit. While the Offlce of Audit i generally operat... |
| Date Aug. 1, 1976 |
Report No. 094667 |
Title
c . -- 1l11lllilllllI11111 lll 11 1 1 1
094667 A D S OF D mS ELMER B. STMTS COMPTROLLER GENERAL O THE UNITED STATES F NOVA UNIVERSITY COMMENCEMENT EXERCISES WAR MEMORIAL AUDITORIUM FORT LAUDERDALE, FLORIDA AUGUST 1, 1976 ROLE OF PUBLIC ADMINISTRATORS
INANEW EuJ
It is Today, the f i r s t commencement a t which Nova i s conferring doctorates of public administration, i s a notable occasion f o r t ... |
| Date July 30, 1976 |
Report No. GGD-76-90 |
Title
REPORT TO THE CONGRESS
BY THE COMPTROLLER GENERAL OF THE UNITED STATES Revenue Sharing Act Audit Requirements Should Be Changed
Department of the Treasury
All recipients of revenue sharing should be required to have a periodic financial audit conducted by an independent auditor, and the results of that audit should be made available to the public and the news media. The Congress may wish to establ... |
| Date April 21, 1976 |
Report No. 094640 |
Title
PERFORMANCE AUDITING--WHAT IS IT.? bY Ellsworth H-. Morse, Jr. Assistant Comptroller General States of the United Presented at KNinth Annual Governmental Seminar Society of CPAs Sponsored by Missouri J uri I111111 Ill1 1111111111 lllll lllllIll1 Ill11
094640 8 & C- FE.6 What is The first that is it that, is performance P comment auditing? one might 2 have about this question is however, to a good ... |
| Date April 16, 1976 |
Report No. GGD-76-33 |
Title
, * 3.36-7-z-_“”.,“W,,d ,% ” : REPORT TO THE JOI& COMtii+TEE ON INTERNAL REVENUai!? TAXATION CONGRESS OF THE UNITED STATES BY THE COMPTROLLER GENERAL OF THE UNITED STATES ; Audit Of Fiduciary Income Tax Returns By The Internal Revenue Service
Department of the Treasury An analysis of what the Internal Revenue Service has done and is doing to provide more effective audit coverage of income ... |
