| Date |
Report No. |
Title |
| Date June 23, 2005 |
Report No. GAO-05-590R |
Title
A United States Government Accountability Office Washington, D.C. 20548 June 23, 2005 Mr. C. Richard Pfitzinger Chief Financial Officer Farm Credit System Insurance Corporation Mr. Douglas Flory Chairman of the Audit Committee Farm Credit System Insurance Corporation Subject: Financial Audit: The Farm Credit System Insurance Corporation’s 2003 Management Representation Letter on Its Financial St... |
| Date June 23, 2005 |
Report No. GAO-05-591R |
Title
A United States Government Accountability Office Washington, D.C. 20548 June 23, 2005 The Honorable Gwendolyn Sykes Chief Financial Officer National Aeronautics and Space Administration The Honorable Robert W. Cobb Inspector General National Aeronautics and Space Administration Subject: Financial Audit: The National Aeronautics and Space Administration’s Fiscal Year 2004 Management Representatio... |
| Date June 23, 2005 |
Report No. GAO-05-606R |
Title
A United States Government Accountability Office Washington, D.C. 20548 June 23, 2005 Mr. Thomas A. Dumaresq Chief Financial Officer Small Business Administration Mr. Peter L. McClintock Acting Inspector General Small Business Administration Subject: Financial Audit: The Small Business Administration’s Fiscal Year 2004 Management Representation Letter on Its Financial Statements As you know, the... |
| Date June 23, 2005 |
Report No. GAO-05-589R |
Title
A United States Government Accountability Office Washington, D.C. 20548 June 23, 2005 Mr. Michael E. Rescoe Chief Financial Officer and Executive Vice President Financial Services Tennessee Valley Authority The Honorable Richard W. Moore Inspector General Tennessee Valley Authority Subject: Financial Audit: The Tennessee Valley Authority’s Fiscal Year 2004 Management Representation Letter on Its... |
| Date June 9, 2005 |
Report No. GAO-05-396R |
Title
United States Government Accountability Office Washington, DC 20548 June 9, 2005 The Honorable Ms. Phyllis Scheinberg Chief Financial Officer Department of Transportation The Honorable Mr. Kenneth M. Mead Inspector General Department of Transportation Subject: Financial Audit: The Department of Transportation’s Fiscal Year 2004 Management Representation Letter on Its Financial Statements As you ... |
| Date May 26, 2005 |
Report No. GAO-05-244 |
Title
United States Government Accountability Office GAO
May 2005 Report to the Chairman, U.S. Securities and Exchange Commission FINANCIAL AUDIT Securities and Exchange Commission’s Financial Statements for Fiscal Year 2004 GAO-05-244 a May 2005 FINANCIAL AUDIT Highlights
Highlights of GAO-05-244, a report to the Chairman of the Securities and Exchange Commission Accountability Integrity Reliability ... |
| Date April 20, 2005 |
Report No. A22098 |
Title
International Peer Review of the Performance Audit Practice of the United States Government Accountability Office Australia Mexico Australian National Audit Office Auditoría Superior de la Federación Algemene Rekenkamer Norway Riksrevisjonen The Netherlands South Africa Office of the Auditor-General, South Africa Sweden Riksrevisionen April 2005 Peer Review Report Canada Office of the Auditor Ge... |
| Date April 1, 2005 |
Report No. GAO-05-568G |
Title
United States Government Accountability Office GAO
April 2005 By the Comptroller General of the United States GOVERNMENT AUDITING STANDARDS
Guidance on GAGAS Requirements for Continuing Professional Education GAO-05-568G a Foreword This document provides guidance to auditors and audit organizations in implementing the continuing professional education (CPE) requirements prescribed by the 2003 revi... |
| Date March 31, 2005 |
Report No. GAO-05-359 |
Title
United States Government Accountability Office GAO
March 2005 Report to Congressional Committees FINANCIAL AUDIT Independent and Special Counsel Expenditures for the Six Months Ended September 30, 2004 GAO-05-359 a Contents Letter Auditor’s Report
Background Opinions on Statements of Expenditures Opinions on Internal Control Compliance with Laws and Regulations Objectives, Scope, and Methodology... |
| Date March 9, 2005 |
Report No. GAO-05-297 |
Title
United States Government Accountability Office GAO
March 2005 Report to the Committee on Rules and Administration, U.S. Senate, and the Architect of the Capitol FINANCIAL AUDIT Senate Restaurants Revolving Fund for Fiscal Years 2004 and 2003 GAO-05-297 a Contents Letter Appendix
Appendix I: Report on Audit of the U.S. Senate Restaurants Revolving Fund Independent Auditor’s Report Balance Sheets ... |
| Date March 1, 2005 |
Report No. GAO-05-298 |
Title
United States Government Accountability Office GAO
March 2005 Report to Congressional Committees FINANCIAL AUDIT American Battle Monuments Commission’s Financial Statements for Fiscal Years 2004 and 2003 GAO-05-298 a March 2005 FINANCIAL AUDIT Highlights
Highlights of GAO-05-298, a report to the Senate and House Committees on Veterans' Affairs Accountability Integrity Reliability American Battle... |
| Date Feb. 3, 2005 |
Report No. GAO-05-236R |
Title
United States Government Accountability Office Washington, DC 20548 February 3, 2005 The Honorable Henry J. Hyde Chairman Committee on International Relations House of Representatives Subject: Applying Agreed-Upon Procedures: House Interparliamentary Groups Dear Mr. Chairman: We have performed the procedures contained in enclosure I to this letter, which we agreed to perform and with which you con... |
| Date Feb. 1, 2005 |
Report No. GAO-05-225G |
Title
United States Government Accountability Office GAO
February 2005 Financial Management Series CORE FINANCIAL SYSTEM REQUIREMENTS Checklist for Reviewing Systems under the Federal Financial Management Improvement Act GAO-05-225G ______________________________________________________________________________ PREFACE
______________________________________________________________________________ Februar... |
| Date Nov. 5, 2004 |
Report No. GAO-05-29R |
Title
United States Government Accountability Office Washington, DC 20548 November 5, 2004 The Honorable Kenneth M. Mead Inspector General Department of Transportation Subject: Applying Agreed-Upon Procedures: Airport and Airway Trust Fund Excise Taxes Dear Mr. Mead: We have performed the procedures contained in the enclosure to this report, which we agreed to perform and with which you concurred, solel... |
| Date Nov. 5, 2004 |
Report No. GAO-05-28R |
Title
United States Government Accountability Office Washington, DC 20548 November 5, 2004 The Honorable Kenneth M. Mead Inspector General Department of Transportation Subject: Applying Agreed-Upon Procedures: Highway Trust Fund Excise Taxes Dear Mr. Mead: We have performed the procedures contained in the enclosure to this report, which we agreed to perform and with which you concurred, solely to assist... |
| Date Oct. 1, 2004 |
Report No. A13153 |
Title
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| Date Sept. 30, 2004 |
Report No. GAO-04-1014 |
Title
United States Government Accountability Office GAO
September 2004 Report to Congressional Committees FINANCIAL AUDIT Independent and Special Counsel Expenditures for the Six Months Ended March 31, 2004 GAO-04-1014 a Contents Letter Auditor’s Report
Background Opinion on Statements of Expenditures Opinion on Internal Control Compliance with Laws and Regulations Objectives, Scope, and Methodology ... |
| Date July 30, 2004 |
Report No. GAO-04-763G |
Title
United States Government Accountability Office GAO
July 2004 Exposure Draft CORE FINANCIAL SYSTEM REQUIREMENTS Checklist for Reviewing Systems under the Federal Financial Management Improvement Act GAO-04-763G a ______________________________________________________________________________ PREFACE
______________________________________________________________________________ July 2004 The Federal ... |
| Date July 30, 2004 |
Report No. GAO-04-942G |
Title
July 2004 Dear Colleague: The U.S. Government Accountability Office (GAO) and the President’s Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. It is a key tool for enhancing accountability over taxpayer-provided resources. GAO and PCIE are committed to keeping th... |
| Date July 30, 2004 |
Report No. GAO-04-1015G |
Title
July 2004 Dear Colleague: The U.S. Government Accountability Office (GAO) and the President’s Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources. GAO and the PCIE are committed to k... |
| Date July 23, 2004 |
Report No. GAO-04-883 |
Title
United States Government Accountability Office GAO
July 2004 Report to Congressional Requesters PEACEKEEPING Multinational Force and Observers Maintaining Accountability, but State Department Oversight Could Be Improved GAO-04-883 a July 2004 PEACEKEEPING Multinational Force and Observers Maintaining Accountability, but State Department Oversight Could Be Improved Highlights of GAO-04-883, a repor... |
| Date July 19, 2004 |
Report No. GAO-04-774 |
Title
United States Government Accountability Office GAO
July 2004 Report to the Ranking Minority Member, Committee on Governmental Affairs, U.S. Senate FINANCIAL MANAGEMENT Department of Homeland Security Faces Significant Financial Management Challenges GAO-04-774 a July 2004 FINANCIAL MANAGEMENT Department of Homeland Security Faces Significant Financial Management Challenges Highlights of GAO-04-774... |
| Date May 14, 2004 |
Report No. GAO-04-787R |
Title
United States General Accounting Office Washington, DC 20548 May 14, 2004 The Honorable James M. Jeffords Ranking Minority Member Committee on Environment and Public Works United States Senate Subject: Superfund Program: Breakdown of Appropriations Data Dear Senator Jeffords: On February 18, 2004, we issued a report updating the appropriations and expenditure data for the Environmental Protection ... |
| Date April 26, 2004 |
Report No. GAO-04-553R |
Title
United States General Accounting Office Washington, DC 20548 April 26, 2004 The Honorable Mark W. Everson Commissioner of Internal Revenue Subject: Management Report: Improvements Needed in IRS's Internal Controls and Accounting Procedures Dear Mr. Everson: In November 2003, we issued our report on the results of our audit of the Internal Revenue Service’s (IRS) financial statements as of and fo... |
| Date April 20, 2004 |
Report No. GAO-04-674R |
Title
United States General Accounting Office Washington, DC 20548 April 20, 2004 The Honorable Sue W. Kelly Chairwoman Subcommittee on Oversight and Investigations Committee on Financial Services House of Representatives Subject: Posthearing Questions Related to the Federal Deposit Insurance Corporation’s 2003 and 2002 Financial Audits Dear Madam Chairwoman: On March 4, 2004, I testified before your ... |
| Date April 1, 2004 |
Report No. GAO-04-667G |
Title
April 2004 Dear Colleague: The U.S. General Accounting Office (GAO) and the President’s Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources. GAO and the PCIE are committed to keeping... |
| Date March 9, 2004 |
Report No. GAO-04-416 |
Title
United States General Accounting Office GAO
March 2004 Report to the Chairman and Ranking Minority Member, Committee on Rules and Administration, U.S. Senate, and the Architect of the Capitol FINANCIAL AUDIT Senate Restaurants Revolving Fund for Fiscal Years 2003 and 2002 GAO-04-416 a Contents Letter Appendix
Appendix I: Report on Audit of the U.S. Senate Restaurants Revolving Fund Independent Aud... |
| Date March 1, 2004 |
Report No. GAO-04-404 |
Title
United States General Accounting Office GAO
March 2004 Report to Congressional Committees FINANCIAL AUDIT American Battle Monuments Commission’s Financial Statements for Fiscal Years 2003 and 2002 GAO-04-404 a March 2004 FINANCIAL AUDIT American Battle Monuments Commission’s Financial Statements for Fiscal Years 2003 and 2002 Highlights of GAO-04-404, a report to the Senate and House Committee... |
| Date Feb. 26, 2004 |
Report No. GAO-04-217 |
Title
United States General Accounting Office GAO
February 2004 Report to the Senate Committee on Banking, Housing, and Urban Affairs and the House Committee on Financial Services MANDATORY AUDIT FIRM ROTATION STUDY Study Questionnaires, Responses, and Summary of Respondents’ Comments GAO-04-217 a February 2004 MANDATORY AUDIT FIRM ROTATION STUDY
Highlights of GAO-04-217, a report to the Senate Commit... |
| Date Dec. 24, 2003 |
Report No. GAO-04-129 |
Title
United States General Accounting Office GAO
December 2003 Report to the Committee on Appropriations, U.S. Senate, and the Committee on Appropriations, House of Representatives FEMA CERRO GRANDE CLAIMS Payments Properly Processed, but Reporting Could Be Improved GAO-04-129 a December 2003 FEMA CERRO GRANDE CLAIMS Payments Properly Processed, but Reporting Could Be Improved Highlights of GAO-04-129,... |
| Date Nov. 21, 2003 |
Report No. GAO-04-216 |
Title
United States General Accounting Office GAO
November 2003 Report to the Senate Committee on Banking, Housing, and Urban Affairs and the House Committee on Financial Services PUBLIC ACCOUNTING FIRMS Required Study on the Potential Effects of Mandatory Audit Firm Rotation GAO-04-216 a November 2003 PUBLIC ACCOUNTING FIRMS Required Study on the Potential Effects of Mandatory Audit Firm Rotation Highl... |
| Date Oct. 17, 2003 |
Report No. GAO-04-141R |
Title
United States General Accounting Office Washington, DC 20548 October 17, 2003 The Honorable Emily J. Reynolds Secretary of the United States Senate Subject: Senate Office of Public Records Revolving Fund Dear Ms. Secretary: We performed procedures you requested to assist you in determining whether the Senate Office of Public Records revolving fund’s reported fiscal year 2001 (October 1, 2000, th... |
| Date Oct. 1, 2003 |
Report No. GAO-04-44G |
Title
October 2003 Dear Colleague: In July 2001, the U.S. General Accounting Office (GAO) and the President’s Council on Integrity and Efficiency (PCIE) issued the GAO/PCIE Financial Audit Manual (FAM). In April 2003, we issued an update to the FAM. The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-... |
| Date Sept. 30, 2003 |
Report No. GAO-03-1158 |
Title
United States General Accounting Office GAO September 2003 Report to the Senate Committee on Banking, Housing, and Urban Affairs and the House Committee on Financial Services ACCOUNTING FIRM CONSOLIDATION Selected Large Public Company Views on Audit Fees, Quality, Independence, and Choice GAO-03-1158 a September 2003 ACCOUNTING FIRM CONSOLIDATION Views of Surveyed Large Public Companies on Audit F... |
| Date Sept. 19, 2003 |
Report No. GAO-03-1018 |
Title
United States General Accounting Office GAO
September 2003 Report to Congressional Committees DOD BUSINESS SYSTEMS MODERNIZATION Important Progress Made to Develop Business Enterprise Architecture, but Much Work Remains GAO-03-1018 a September 2003 DOD BUSINESS SYSTEMS MODERNIZATION
Highlights of GAO-03-1018, a report to congressional committees Important Progress Made to Develop Business Enterpri... |
| Date Sept. 3, 2003 |
Report No. GAO-03-982R |
Title
United States General Accounting Office Washington, DC 20548 September 3, 2003 The Honorable John D. Dingell Ranking Minority Member Committee on Energy and Commerce House of Representatives Subject: Securities Exchange Act: Review of Reporting Under Section 10A Dear Mr. Dingell: This report responds to your request that we update our February 4, 2000, report1 on reporting under Section 10A of the... |
| Date July 30, 2003 |
Report No. GAO-03-864 |
Title
United States General Accounting Office GAO
July 2003 Report to the Senate Committee on Banking, Housing, and Urban Affairs and the House Committee on Financial Services PUBLIC ACCOUNTING FIRMS Mandated Study on Consolidation and Competition GAO-03-864 a July 2003 PUBLIC ACCOUNTING FIRMS Mandated Study on Consolidation and Competition Highlights of GAO-03-864, a report to the Senate Committee on B... |
| Date July 1, 2003 |
Report No. A08035 |
Title
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| Date June 13, 2003 |
Report No. GAO-03-822 |
Title
United States General Accounting Office GAO
June 2003 Report to the Congress FINANCIAL AUDIT Capitol Preservation Fund’s Fiscal Years 2002 and 2001 Financial Statements GAO-03-822 a Contents Letter Auditor’s Report
Opinion on Financial Statements Consideration of Internal Control Compliance with Laws and Regulations Objectives, Scope, and Methodology Commission Comments 1 2 2 2 3 3 5 6 6 7 8 9... |
| Date June 1, 2003 |
Report No. GAO-03-673G |
Title
d03673g.book Page 1 Thursday, July 24, 2003 12:37 PM United States General Accounting Office GAO
June 2003 By the Comptroller General of the United States Government Auditing Standards
2003 Revision GAO-03-673G d03673g.book Page 1 Thursday, July 24, 2003 12:37 PM United States General Accounting Office GAO
June 2003 By the Comptroller General of the United States Government Auditing Standards
2003... |
| Date April 1, 2003 |
Report No. A06936 |
Title
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| Date April 1, 2003 |
Report No. GAO-03-466G |
Title
United States General Accounting Office President’s Council on Integrity and Efficiency GAO/PCIE Financial Audit Manual Update to Part II - Tools Update to Part II
GAO-03-466G [This page intentionally left blank] April 2003 Dear Colleague: In July 2001, the U.S. General Accounting Office (GAO) and the President’s Council on Integrity and Efficiency (PCIE) issued the GAO/PCIE Financial Audit Ma... |
| Date March 14, 2003 |
Report No. GAO-03-410 |
Title
United States General Accounting Office GAO
March 2003 Report to the Chairman and Ranking Minority Member, Committee on Rules and Administration, U.S. Senate, and the Architect of the Capitol FINANCIAL AUDIT Senate Restaurants Revolving Fund for Fiscal Years 2002 and 2001 GAO-03-410 a Contents Letter Appendix
Appendix I: Report on Audit of the U.S. Senate Restaurants Revolving Fund Independent Aud... |
| Date Feb. 28, 2003 |
Report No. GAO-03-444 |
Title
United States General Accounting Office GAO
February 2003 Report to Congressional Committees FINANCIAL AUDIT American Battle Monuments Commission’s Financial Statements for Fiscal Years 2002 and 2001 GAO-03-444 a February 2003 FINANCIAL AUDIT
Highlights of GAO-03-444, a report to the Senate and House Committees on Veterans’ Affairs American Battle Monuments Commission’s Financial Statements ... |
| Date Jan. 24, 2003 |
Report No. GAO-03-419SP |
Title
United States General Accounting Office GAO
January 2003 Comptroller General of the United States GAO FORUM ON GOVERNANCE AND ACCOUNTABILITY Challenges to Restore Public Confidence in U.S. Corporate Governance and Accountability Systems GAO-03-419SP a G A O
Accountability Integrity Reliability December 9, 2002 Governance and Accountability
Forum Discussion
There was general agreement among the par... |
| Date Jan. 17, 2003 |
Report No. GAO-03-395R |
Title
United States General Accounting Office Washington, DC 20548 January 17, 2003 The Honorable Paul S. Sarbanes Ranking Minority Member Committee on Banking, Housing, and Urban Affairs United States Senate Subject: Financial Statement Restatement Database On October 4, 2002, we issued a report to you entitled Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remainin... |
| Date Dec. 19, 2002 |
Report No. GAO-03-339 |
Title
United States General Accounting Office GAO
December 2002 Report to Congressional Requesters SECURITIES AND EXCHANGE COMMISSION Actions Needed to Improve Public Company Accounting Oversight Board Selection Process GAO-03-339 December 2002 SECURITIES AND EXCHANGE COMMISSION
Highlights of GAO-03-339, a report to the Chairman, Senate Banking, Housing, and Urban Affairs Committee; Ranking Minority Mem... |
| Date Oct. 4, 2002 |
Report No. GAO-03-138 |
Title
United States General Accounting Office GAO
October 2002 Report to the Chairman, Committee on Banking, Housing, and Urban Affairs, U.S. Senate FINANCIAL STATEMENT RESTATEMENTS Trends, Market Impacts, Regulatory Responses, and Remaining Challenges GAO-03-138 a Contents Letter
Results in Brief Background The Number of Restatements Has Grown Significantly and Trends Emerge Restating Publicly Traded C... |
| Date Oct. 1, 2002 |
Report No. GAO-03-273G |
Title
United States General Accounting Office GAO
October 2002 External Version 1 Applied Research and Methods Assessing the Reliability of Computer-Processed Data GAO-03-273G a Contents Preface Section 1: Introduction Section 2: Understanding Data Reliability Section 3: Deciding If a Data Reliability Assessment Is Necessary Section 4: Performing a Data Reliability Assessment Section 5: Viewing the Enti... |
| Date Oct. 1, 2002 |
Report No. A03633 |
Title
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