| Date |
Report No. |
Title |
| Date April 12, 1976 |
Report No. RED-76-89 |
Title
‘ Y THE COMPTROLL .+3 OF THE UNITED STATES
‘* 2 ‘-J~Jm~ &&&j
LM099376 l1i\iilll~lllllllllllllIllllllllllllllll r Improving uditing
Department of Transportation AK@37 The Department of Transportation’s internal audit office functions independently, is composed of qualified auditors located throughout the United States, and has a formalized system for auditing the Department. GAO believes in... |
| Date March 30, 1976 |
Report No. 099396 |
Title
The audit guide will be evaluated after a l-year trial. Federal agencies are encouraged to use the guide in auditing organizations re’ ceiving funds from severaf-agencies or under several federally assisted programs. Users of .the guide--Federal, State or local auditors as well as CPAs or IPAs--are requested to furnish the General Accounting Office meaningful data to assist in evaluating this gu... |
| Date Jan. 1, 1976 |
Report No. 090956 |
Title
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| Date Dec. 18, 1975 |
Report No. PSAD-76-35 |
Title
Operations uditing By The Defense Contract Audit Agency - Accom plis nts, Problems, And Actions To Improve
Department of Defense Operations audits of the Defense Contract Audit Agency are designed to evaluate the efficiency and economy of contractor operations. These audits have resulted in significant reductions in contract costs. However, improvements are still needed to give increased assurance... |
| Date Dec. 9, 1975 |
Report No. OPA-76-9 |
Title
I111111 Ill1 lllll 111111111111111 Ill11 Ill1
096894 COMPTROLLER GENERAL WASHINGTON. OF D.C. THE I’.-dlT;D 2OS.S STATES -a . .r the Generai Accountinq Office has :-or a number of years, lihe scope of its work and the capability of its been expanding staff to review the results and effectiveness of Government programs. The Comptroller General is given very broad rcoponsibility and authority for t... |
| Date Dec. 1, 1975 |
Report No. 088876 |
Title
AUDIT STANDARDS SUPPLEMENT SERIES NUMBER 7 U flnG RUDlTlnG T IITlPROVE O 3 BYTHECOMPTROLLERGENERALOFTHE UNITEDSTATES 1975
(1978 REPRINT) The pamphlet “Standards for Audit of Governmental Organizations, Programs, Activities & Functions” is for sale by the Superintendent of Documents; price$1.25; stock number 2000-00110. Pamphlets explaining and supplementing the standards have been issued as fo... |
| Date March 21, 1975 |
Report No. 090215 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE
WASHINGTON, DC. 20548 RESOURCES DEVELOPMENT AND ECONOMIC DIVISION >* Mr. Edward G. Jordan President and Chief Operating Officer U.S. Railway Association '.I Y Dear Mr. Jordan: In accordance with the Government Corporation Control Act, we have made an audit of financial statements of the United States Railway Association (USRA) for the period February 1;1974,... |
| Date Jan. 9, 1975 |
Report No. 094606 |
Title
1 t . 4 . . . - w 11 1 l 1I l 1 11ll1 l1 l 1l
094606 c INTERNAL AUDITING AND GAO's AUDIT STANDARDS 1 Ellsworth H. Morse, Jr. . , Assistant Comptroller General U. S. General Accounting Office before the Oklahoma City Chapter of the Institute 3 Oklahoma Cit
: /- i.
I . t i 709796 The expenditure budget of the Federal Government i s now running a t a c l i p of around $300 bi1,lion a year.
W i n t h ... |
| Date Jan. 1, 1975 |
Report No. 090912 |
Title
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| Date Jan. 1, 1975 |
Report No. 090911 |
Title
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| Date Jan. 1, 1975 |
Report No. 091061 |
Title
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| Date Jan. 1, 1975 |
Report No. 090936 |
Title
11III1111llI I Il 1l1l11l 1l l1 l l 1
090936 .-.":a
d
. a 1 i SPRING 1975 THE d;RAN=b, REVIEW . . ! The Capitol dome in Washington has witnessed many parades up Pennsylvania Avenue. One of the first after the dome was completed in 1863 was the Grand Review of the Union Armies in May 1865-a 2-day parade of 150,000 men. This picture-by M. B. Brady-was taken from the point where the avenue turns by t... |
| Date Oct. 31, 1974 |
Report No. 094569 |
Title
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| Date Sept. 26, 1974 |
Report No. 094572 |
Title
.- 72,
' I11111111111111111111111111111 11
094572
a \ ADDRESS BY THE COMPTROLLER 6ENERAL OF THE UNITED -STATES ELMER 3. STAATS BEFORE THE FINANCIAL MANAGEMENT INSTITUTE OF THE PUBLIC SERVICE QF CANADA, OTTAWA, CANADA, SEPTEMBER 26, 1974
"RECENT DEVELOPMENTS IN FINANCIAL MANAGEMENT IN THE UNITED STATES! . 9
' I !! ,1 , 2' 1 M purpose today i s t o provide what m i g h t be termed a progress report ... |
| Date Aug. 1, 1974 |
Report No. 095097 |
Title
IngernuU Auditing un FederuU Agencies , . .~. .. .
. . . . :. . . .
i _ - . - . , - , . ..
.. . , - .. .- . . . . . ~ _ i . . STATES GENERAL ACCOUNTING OFFICE
. ~. . . . , oq5097
. .. . . .
. - iNTERNAL AUDlTlNG IN FEDERAL AGENClES Basic principles, standards, and concepts . .~ -. - . - UNITED STATES GENERAL ACCOUNTING OFFICE
.. , .'
. - . . 1974,
- . - ._ . . I .~ .
. . - - ..
. :.~
. , .
~. - .
... |
| Date June 24, 1974 |
Report No. B-161470,B-175281 |
Title
,, I k --. I .. . 1 ,
I , COMPTROLLER GENERAL
WASHINGTON. .4. -t
OF THE
D.C. 20648 ONlTEb STATES I / - B-161470 B-175281 JUM 2 4 1974 8
e’ The Honorable The Secretary Dear Mr. of the Treasury :.
. Illlllllllllllllllllllllllllllllllll
LM095816 Secretary: ? .- Pursuant to the provisions of Public Law 93-189, approved December 17, 1973, we have prepared the enclosed statem.en~~-._a_lIdjting__and re... |
| Date June 12, 1974 |
Report No. 094583 |
Title
UNITED STATES GENERAL ACCOUNTIFJG OFFICE WASHINGTON, 20548 D,C, FOR RELEASE DELIVERY ON EXPECTED AT 1Q:OO WI, EDT WEDNESDAY, JUNE 12, 1974 STATEMENT OF ELMER STAATS B, COMPTROLLER GENERAL THEUNITED OF STATES BEFORE THE SURCOWUTTEE OfIlIl!TERGOVERNNENTAL RELATIONS COfWTTEE GOVER!!!YENT OM OPERATIONS L!NITED STATES SENATE OPJ THEGENERAL REVEKUE SHARING PROGRAM c t . l'4R, CHAIRMAN AND MEMBERS OF THE... |
| Date June 1, 1974 |
Report No. 095124 |
Title
i AUDl7lNG i
I
I EFFICIENC ECONOMY AND
EFFECTIVENESS IN GOVERNMENT .;.'
-% I
5. -. . A Bib8iograpby of Recent Arfr"Ces
June 1974
1 1 UNITED STATES GENERAL ACCOUNTING OFFICE
WASHINGTON, D.C. 20548 h J
*
d DIVISIONOFFINANCIALAND GENERAL MANAGEMENT STUDIES Q i/
T o our s t a f f : This booklet, a bibliography of recent a r t i c l e s on auditing, references material from more than 25 periodicals and... |
| Date April 8, 1974 |
Report No. B-176544 |
Title
- -r--- Increased Intergovernmental Cooperation Needed For More Effective, Less Costly Auditing Of Government Programs
B-176544 General Services Administration UNITED STATES * GENERAL ACCOUNTING OFFICE APRIL $11974 UNITEDSTATES GENERAL ACCOUNTING OFFICE
WASHINGTON, D.C. 20548 DIVISION GENERAL OF FINANCIAL AND STUDIES MANAGEMENT B-176544 The Honorable Administrator Arthur F. Sampson of General Serv... |
| Date Jan. 23, 1974 |
Report No. 094596 |
Title
.- % . OF THE AUDITOR Ellsworth H. Morse, Jr. A s s i s t a n t Comptroller General U . S. General Accounting O f f i c e
1 Before t h e S a l t Lake C i t y Chapter, Federal G o Association, S a l t Lake C i t y , U t a % /" do , I Next week P r e s i d e n t Nixon w i l l be submitting t o t h e This budget 4 Congress t h e Federal budget f o r f i s c a l year 1975. i s expected t o propose exp... |
| Date Jan. 15, 1974 |
Report No. 095087 |
Title
BYTHECOMPTROLLERGENERAL OF THE UNITED STATES 1972
- dy0-W; 7Ob 3- . 4 3 FOREWORD h earlier and rimpler timer in our Nation's hirtory, when the responsibilities of each level of government could be more clearly divided, each level could work fairly independently. Today, profound Change8 i our rocial, political, and economic order have brought a Ste8dily mounting demand8 for new and better public 8O... |
| Date Jan. 1, 1974 |
Report No. 091047 |
Title
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| Date Jan. 1, 1974 |
Report No. 095084 |
Title
FOREWORD Obtaining effective cooperation and coordination of audit work among Federal, State, and local Governments is a complex task. Yet, it is essential if the legislators and executives of these various government levels are t o get the audit information they need without duplication of audit work by the various levels. As a first step, the General Accounting Office in 1972 issued Standards f... |
| Date Oct. 15, 1973 |
Report No. 094523 |
Title
I NOTES ON RELATIONSHIP BETWEEN INTERNAL AUDITORS AND INDEPENDENT AUDITORS Assistant Comptroller General U. S . General Accounting Office Washington, D. C . Chapter
I
I i - The I n s t i t u t e of F i r s t , I would l i k e t o congratulate those who a r e here
t ,o receive recognition as c e r t i f i e d i n t e r n a l auditors.
.. .* This new program of The I n s t i t u t e of I n t e r n a... |
| Date Sept. 28, 1973 |
Report No. 094519 |
Title
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| Date Sept. 24, 1973 |
Report No. 094517 |
Title
.- I 0
-OPEMTIONAL
by 0 I1111111 1111l1111l1 lI1 1l1111I l11ll
094517 AUDITING AND AUDITING STANDARDS Ellsworth H. Morse, Jr. A s s i s t a t Comptroller General U. S. General Accounting O f f i c e 93 I>/ LW 4
/ Pres en t ed a t American Planagemen t As soc i a t i o n Seminar on Operational New York C i t y , The term " o p e r a t i o n a l a u d i t i n g " i s one of t h e terms used t o i d... |
| Date Sept. 14, 1973 |
Report No. 089507 |
Title
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| Date Sept. 3, 1973 |
Report No. 089509 |
Title
UNITEG S~ATESGENERAL ACCOUNTING OFFICE
REGIONAL
7014
FEDERAL BUILDING OFFICE
1961S~our STREET DENVER, COLQRADO 80202 September 6, 1973 COFXr,ziXldW El&n&on kr Force Base Texas 77030 Dear SUWe have examined certain transactions affecting the JUMPS Intervn Leave System at the Air Force Accountrng and FnancePk(&abqq Center (AFAFC) to determine how well the accountq and finance offxcs:r (AFO) at your ... |
| Date June 4, 1973 |
Report No. 094549 |
Title
BDDRESS BY ELMER 3 . S T M T S COMPTROLLER GENERAL OF TI-IIE UNITED STATES BEFORE THE ANNUAL CONFERENCE OF
PAL FINANCE OFPICERS ASSOCIATION JUNE 4, 1973 4 9 ________ ---- ~ --- _ . . _ __ -- - ORK AFFECTS LOCAL GOVERNMENT
I am very a p p r e c i a t i v e o f t h e opportunity t o t a l k t o t h i s l a r g e g a t h e r i n g of municipal f i n a n c i a l o f f i c i a l s . W in the e General ... |
| Date May 9, 1973 |
Report No. 094543 |
Title
ADDRESS BY ELMER B . STAATS COMPTROLLER GENERAL OF THE UNITED STATES BEFORE THE COUNCIL OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS 1 COLORADO SPRINGS, COLORADO 4 MAY 9,,1973 P '11
c you today.
- When John Lawlor i n v i t e d m t o a t t e n d your meete
i i n g , he s u g g e s t e d t h a t you would be i n t e r e s t e d i n t h e view from GAO. W seem t o be i n v o l v e d i n... |
| Date March 8, 1973 |
Report No. 093879 |
Title
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| Date Feb. 27, 1973 |
Report No. 093890 |
Title
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| Date Feb. 27, 1973 |
Report No. 093889 |
Title
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| Date Feb. 5, 1973 |
Report No. 093909 |
Title
?NASHINGTON
FlFTW 8(13 WEST REGiONAL
FLOOR STREET VIRGIWA BROAD OFFlCE ('&~q 22646 ~j~s~~----- FAU.S CHURCH, Dear Mr. Chamberlin Enclosed for your information is a copy of our letter with enclosure Nataonai Bureau of Staudards, Department of Comto the Actlug Dzrector, merce, on the results of our recent revxew of selected aspects of the Bureau's financial management system. we evaluated the effect... |
| Date Feb. 5, 1973 |
Report No. 093910 |
Title
UNITED Ssms GENERALACCOUNTINGOFFICE
TON REGiONAL OFFICE G 4 JJ c, c, 3 ‘J 5 .- FIFTH FLOOR 803 WEST BROAD STRE!ZT FALLS CHURCH, VIRGINIA 22046 Dear Dr. Kushner: We have reviewed selected aspects of the financial management system Our review included an examination of the National Bureau of Standards. of the accounts of accountable officers through June 30, 1971; a,review of the payroll and leave... |
| Date Jan. 27, 1973 |
Report No. 093888 |
Title
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| Date Jan. 19, 1973 |
Report No. 087544 |
Title
J f 111111111111lIl1I I111111111111 l l 1 l1 1
087544 the mptroller general of the united states I ANNUAL COMPTROLLER GENERAL OF T H E UNITED STATES WASHINGTON. D C 20548 .. January 19, 1973 Dear S i r s :
I n accordance w i t h s e c t i o n 3 1 2 ( a ) of t h e Budget and Accounting A c t of 1921, I r e s p e c t f u l l y submit t h e a n n u a l r e p o r t on t h e a c t i v i t i e s o f t h... |
| Date Dec. 12, 1972 |
Report No. 093912 |
Title
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| Date Nov. 27, 1972 |
Report No. 089502 |
Title
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| Date Oct. 3, 1972 |
Report No. 094404 |
Title
I 1 . -.
L $ 9 J AND STANDARDS FOR
r
I PUBLIC SECTOR \ Ellsworth H. Morse, Jr. Assistant Comptroller General U . S . General Accounting Office at the 85th Annual Meeting of the
American Institute of Denver, / This subject i s a very comprehensive one for the
timeframe that we have available for it.
The most that I can do is t o touch on a few highlights from the standp o i n t of governmental audi... |
| Date April 12, 1972 |
Report No. 094508 |
Title
with you this morning to express th e views of the Cost Accounting which would amend Standards Section Fir-St, it Baard on S, 1903, 92nd Congress, a bill 719 of the Defense Production would abolish Act of 1953 in Tao major respects. Standards Board the pre,cent Cost Accounting and establish a ne\z Cost Accounting Standards Board as an indeperdent The five members of the of board of the Executive B... |
| Date Feb. 2, 1972 |
Report No. B-146742 |
Title
-j J /k f-? : . -5” is / c!cl lllll~lllllliiillllllllllllllilliillllll ,
LM096678 Review Of T Of The Qffic Govern
B-146742 Department of the interior GENERAL BY THE CC THE UNITED STATES
FEB. 2,1972 COMPTROLLER GEPdERAL WPPSHIN6TOtd. OF THE UNITED D.C. 20148 STATES B- 146742 Dear Mr. Chairman: of the Office of the Govern3, I?? (7 The results of the Interior. to you in response to your re- ’ Thi... |
| Date Jan. 20, 1972 |
Report No. 092366 |
Title
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| Date Jan. 1, 1972 |
Report No. 091003 |
Title
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| Date Sept. 1, 1971 |
Report No. 094412 |
Title
COMMITTEE 111 (1ST SESSION) SUMMARY OF SIGNIFICANT ISSUES RAISED I N THE PAPERS ON SUBJECT 111 __ Supreme AuditInsti tutions" PRESENTED BY MR. ELMER B . STAATS COMPTROLLER GENERAL UNITED STATES OF AMERICA MANAGEMENT OR OPERATIONAL AUDITING I think it would be well to start with a few comments : t about the terminology of the subject we are talking about. I
has been our experience that the terms "m... |
| Date June 9, 1971 |
Report No. B-162878 |
Title
Audit Of The t-louse Beauty Shop Calendar Year 1970
8.162878 House Of Representatives BY THE COMPTROLLER GENERAL OF THE UNITED STATES JUNE 9,%9-V z e 4 Y COMPTROLUER GENERAL
WASHINGTON OlDC THE UNITED
20548 STATES B- 162878 Dear Madam Chairman* The General Accounting Office has made an audit of the fmanclal transactions of the House Beauty Shop for calendar year 1970 as required by the Leglslatrve... |
| Date June 9, 1969 |
Report No. 094473 |
Title
. Address by t h e Comptroller General of t h e United S t a t e s , Elmer B. S t a a t s , a t t h e 18th Annual National Symposium .and Exposition of t h e Federal Government Accountants Association, Washington, D. C., June 9, 1969 P E FINANCIAL MANAGEMENT SCENE, 19693 W are meeting a t a time when t h e need f o r g r e a t e r understanding e of t h e importance of improved financial managemen... |
| Date March 26, 1969 |
Report No. B-125007 |
Title
'J
&C L I·`~ · ~k~ "i' · ixI, · Y C-a~;~
~7/N ~ A X iN
a j.~~~~J~b$dIJ
F
* jI~4 4K
-ii
A'~-r 1 i-i·~ f
* 9 1~
9. S ~, YR 4·
S *1 -) ~~~~~~~~~pl~~~~~~~~~~~~~R MUME&J Of THE BMDGET or controlled foreisn currencies in lieu f teollars In a report submitted to the Congress in January 1968, we suggested to the Bureau of the Budget that it bring to the attention of all departments and agencies of t... |
| Date Jan. 1, 1969 |
Report No. 091020 |
Title
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| Date Jan. 1, 1969 |
Report No. 091027 |
Title
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