| Date |
Report No. |
Title |
| Date Oct. 1, 2002 |
Report No. A06726 |
Title
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| Date Sept. 20, 2002 |
Report No. GAO-02-1114R |
Title
United States General Accounting Office Washington, DC 20548 September 20, 2002 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Fund for Medical Education for 2000 Dear Mr. Chairman: As requested, we reviewed the audit report covering the... |
| Date Sept. 20, 2002 |
Report No. GAO-02-1119R |
Title
United States General Accounting Office Washington, DC 20548 September 20, 2002 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Vietnam Veterans of America, Inc., for Fiscal Year 2001 Dear Mr. Chairman: As requested, we reviewed the audit report c... |
| Date Sept. 1, 2002 |
Report No. GAO-02-15G |
Title
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| Date Sept. 1, 2002 |
Report No. GAO-02-1009G |
Title
Exposure Draft Update to Joint GAO/PCIE Financial Audit Manual (FAM) Instructions for Comment We welcome comments from everyone. GAO and the PCIE encourage the widest possible distribution of the exposure draft of the FAM update. Agency inspectors general should encourage their independent public accounting firms to review and comment. Please e-mail comments to FAM_Comments@oig.doi.gov. Include co... |
| Date July 1, 2002 |
Report No. GAO-02-870G |
Title
d02870G.book Page 1 Tuesday, July 2, 2002 2:11 PM United States General Accounting Office GAO
July 2002 By the Comptroller General of the United States GOVERNMENT AUDITING STANDARDS
Answers to Independence Standard Questions GAO-02-870G d02870G.book Page i Tuesday, July 2, 2002 2:11 PM Contents Questions Relating to Independence Standard Implementation and Transition Questions Concerning Certain I... |
| Date July 1, 2002 |
Report No. A04577 |
Title
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| Date July 1, 2002 |
Report No. A05796 |
Title
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| Date June 26, 2002 |
Report No. GAO-02-705 |
Title
United States General Accounting Office GAO
June 2002 Report to the Chairman, Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations, Committee on Government Reform, House of Representatives SINGLE AUDIT Actions Needed to Ensure That Findings Are Corrected GAO-02-705 a Contents Letter
Results in Brief Background Objectives, Scope, and Methodology Agencies’ Ef... |
| Date June 26, 2002 |
Report No. GAO-02-877T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10 a.m. EDT Wednesday, June 26, 2002 Testimony
Before the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations, Committee on Government Reform, House of Representatives SINGLE AUDIT Single Audit Act Effectiveness Issues
Statement of Sally E. Thompson Director, Financial Management... |
| Date May 17, 2002 |
Report No. GAO-02-587 |
Title
United States General Accounting Office GAO
May 2002 Report to the Congress FINANCIAL AUDIT Capitol Preservation Fund’s Fiscal Years 2001 and 2000 Financial Statements GAO-02-587 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 3 3 3 4 4 6 8 8 9 10 1... |
| Date May 17, 2002 |
Report No. GAO-02-756R |
Title
United States General Accounting Office Washington, DC 20548 May 17, 2002 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Reports for The Foundation of the Federal Bar Association for Fiscal Years 2000 and 1999 Dear Mr. Chairman: As requested, we reviewed the au... |
| Date May 17, 2002 |
Report No. GAO-02-411 |
Title
United States General Accounting Office GAO
May 2002 Report to the Ranking Minority Member, Committee on Energy and Commerce, House of Representatives THE ACCOUNTING PROFESSION Status of Panel on Audit Effectiveness Recommendations to Enhance the Self-Regulatory System GAO-02-411 a Contents Letter
Results in Brief Background Objectives, Scope, and Methodology POB’s Oversight Authority, Independe... |
| Date May 14, 2002 |
Report No. GAO-02-740T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 2:00 p.m. Tuesday, May 14, 2002 Testimony
Before the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations, Committee on Government Reform, House of Representatives FINANCIAL MANAGEMENT Extending the Financial Statements Audit Requirement of the CFO Act to Additional Federal Agenci... |
| Date May 3, 2002 |
Report No. GAO-02-742R |
Title
Comptroller General of the United States United States General Accounting Office Washington, DC 20548 May 3, 2002 The Honorable Paul S. Sarbanes Chairman, Committee on Banking, Housing, and Urban Affairs United States Senate Subject: Accounting Profession: Oversight, Auditor Independence, and Financial Reporting Issues Dear Mr. Chairman: This letter responds to your recent request that we provide ... |
| Date April 10, 2002 |
Report No. GAO-02-504R |
Title
United States General Accounting Office Washington, DC 20548 April 10, 2002 The Honorable Ernest Hollings Chairman The Honorable John McCain Ranking Minority Member Committee on Commerce, Science, and Transportation United States Senate The Honorable Sherwood L. Boehlert Chairman The Honorable Ralph Hall Ranking Minority Member Committee on Science House of Representatives Subject: NASA: Complianc... |
| Date April 9, 2002 |
Report No. GAO-02-601T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 2:00 p.m. Tuesday, April 9, 2002 Testimony
Before the Committee on Financial Services, House of Representatives PROTECTING THE PUBLIC’S INTEREST Considerations for Addressing Selected Regulatory Oversight, Auditing, Corporate Governance, and Financial Reporting Issues
Statement of David M. Walker, Comptroller General... |
| Date April 1, 2002 |
Report No. A05760 |
Title
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| Date April 1, 2002 |
Report No. A05821 |
Title
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| Date March 29, 2002 |
Report No. GAO-02-443 |
Title
United States General Accounting Office GAO
March 2002 Report to Congressional Committees FINANCIAL AUDIT Independent and Special Counsel Expenditures for the Six Months Ended September 30, 2001 GAO-02-443 a Contents Letter Auditor’s Report
Background Opinion on Statements of Expenditures Consideration of Internal Control Compliance with Laws and Regulations Objectives, Scope, and Methodology Ag... |
| Date March 15, 2002 |
Report No. GAO-02-461 |
Title
United States General Accounting Office GAO March 2002 Report to the Chairman, Committee on Rules and Administration, U. S. Senate, and the Architect of the Capitol FINANCIAL AUDIT Senate Restaurants Revolving Fund for Fiscal Years 2001 and 2000 GAO-02-461 a Contents Letter Appendix
Appendix I: Report on Audit of the U.S. Senate Restaurants Revolving Fund Independent Auditor’s Report Balance She... |
| Date March 15, 2002 |
Report No. GAO-02-376 |
Title
United States General Accounting Office GAO
March 2002 Report to the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations, Committee on Government Reform, House of Representatives SINGLE AUDIT Survey of CFO Act Agencies GAO-02-376 a Contents Letter
Results in Brief Objectives, Scope, and Methodology Background Single Audit Processes in Place but Use of Result... |
| Date March 5, 2002 |
Report No. GAO-02-494SP |
Title
United States General Accounting Office GAO March 2002 By the Comptroller General of the United States HIGHLIGHTS OF GAO’S CORPORATE GOVERNANCE, TRANSPARENCY AND ACCOUNTABILITY FORUM GAO-02-494SP a Comptroller General of the United States United States General Accounting Office Washington, DC 20548 March 5, 2002 Subject: Highlights of GAO’s Corporate Governance, Transparency, and Accountabilit... |
| Date March 5, 2002 |
Report No. GAO-02-483T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10 a.m. EST Tuesday, March 5, 2002 Before the Committee on Banking, Housing, and Urban Affairs, U.S. Senate PROTECTING THE PUBLIC INTEREST Selected Governance, Regulatory Oversight, Auditing, Accounting, and Financial Reporting Issues
Statement of David M. Walker Comptroller General of the United States GAO-02-483T a M... |
| Date March 1, 2002 |
Report No. GAO-02-390 |
Title
United States General Accounting Office GAO
March 2002 Report to Congressional Committees FINANCIAL AUDIT American Battle Monuments Commission’s Financial Statements for Fiscal Years 2001 and 2000 GAO-02-390 a Contents Letter Auditor’s Report
Opinion on Financial Statements Opinion on Internal Control Reportable Condition Compliance with Laws and Regulations Consistency of Other Information Ob... |
| Date Feb. 28, 2002 |
Report No. GAO-02-458R |
Title
United States General Accounting Office Washington, DC 20548 February 28, 2002 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the 82nd Airborne Division Association, Incorporated, for 2000 and 1999 Dear Mr. Chairman: As requested, we reviewed the aud... |
| Date Feb. 28, 2002 |
Report No. GAO-02-453R |
Title
United States General Accounting Office Washington, DC 20548 February 28, 2002 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Agricultural Hall of Fame for 2000 and 1999 Dear Mr. Chairman: As requested, we reviewed the audit report covering the f... |
| Date Feb. 15, 2002 |
Report No. GAO-02-380R |
Title
United States General Accounting Office Washington, DC 20548 February 15, 2002 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 letter, which we agreed to perform and with which you concurred, solely to a... |
| Date Feb. 15, 2002 |
Report No. GAO-02-381R |
Title
DRAFT DRAFT United States General Accounting Office Washington, DC 20548 February 15, 2002 The Honorable Gordon S. Heddell Inspector General Department of Labor Subject: Applying Agreed-Upon Procedures: Federal Unemployment Taxes Dear Mr. Heddell: We have performed the procedures contained in the enclosure to this letter, which we agreed to perform and with which you concurred, solely to assist yo... |
| Date Feb. 11, 2002 |
Report No. GAO-02-379R |
Title
United States General Accounting Office Washington, DC 20548 February 11, 2002 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 letter, which we agreed to perform and with which you concurred, solely to assist your ... |
| Date Jan. 1, 2002 |
Report No. GAO-02-340G |
Title
United States General Accounting Office GAO
January 2002 By the Comptroller General of the United States Government Auditing Standards
2002 Revision Exposure Draft GAO-02-340G a United States General Accounting Office Washington, DC 20548 January 2002 TO AUDIT OFFICIALS AND OTHERS INTERESTED IN GOVERNMENT AUDITING STANDARDS GAO invites your comments on the accompanying proposed changes to Governme... |
| Date Jan. 1, 2002 |
Report No. GAO-02-388G |
Title
United States General Accounting Office GAO
January 2002 By the Comptroller General of the United States Government Auditing Standards
Amendment No. 3 Independence GAO-02-388G Comptroller General of the United States United States General Accounting Office Washington, D.C. 20548 This third amendment to Government Auditing Standards (1994 revision), Amendment No. 3, Independence, substantially chan... |
| Date Jan. 1, 2002 |
Report No. A05740 |
Title
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| Date Jan. 1, 2002 |
Report No. A05146 |
Title
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| Date Dec. 21, 2001 |
Report No. GAO-02-253R |
Title
United States General Accounting Office Washington, DC 20548 December 20, 2001 The Honorable Carl Levin Chairman Committee on Armed Services United States Senate Subject: Inspectors General: Department of Defense IG Peer Reviews Dear Mr. Chairman: This letter and its enclosure respond to your request for information about the peer reviews of the Department of Defense Inspector General (DOD IG). A ... |
| Date Dec. 20, 2001 |
Report No. GAO-02-252R |
Title
United States General Accounting Office Washington, DC 20548 December 20, 2001 The Honorable Charles E. Grassley United States Senate Subject: Inspectors General: Department of Defense IG Peer Reviews Dear Senator Grassley: This letter and its enclosure respond to your request for information about the peer reviews of the Department of Defense Inspector General (DOD IG). A peer review, known as an... |
| Date Dec. 1, 2001 |
Report No. GAO-02-126G |
Title
United States General Accounting Office GAO
December 2001 Financial Management and Assurance FINANCIAL AUDIT GUIDE Auditing the Statement of Budgetary Resources GAO-02-126G a Contents Preface Introduction
Using This Guide Other Matters Related to This Guide 1 3 3 4 Appendix I SBR Preparation and Linkage to the President’s Budget 5 Appendix II Linkage Between SBR and the President’s Budget 8 Ap... |
| Date Dec. 1, 2001 |
Report No. GAO-02-171G |
Title
United States General Accounting Office GAO
December 2001 PROPERTY MANAGEMENT SYSTEMS REQUIREMENTS Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act GAO-02-171G ______________________________________________________________________________ PREFACE ______________________________________________________________________________ December 2001 The Federal Financial ... |
| Date Oct. 19, 2001 |
Report No. GAO-02-35 |
Title
United States General Accounting Office GAO
October 2001 Report to the Commissioner of Internal Revenue INTERNAL REVENUE SERVICE Progress Made, but Further Actions Needed to Improve Financial Management GAO-02-35 a Contents Letter
Results in Brief Background Objectives, Scope, and Methodology Weaknesses Hinder Management of Unpaid Assessments Weaknesses in Controls Over Refunds and Earned Income T... |
| Date Oct. 1, 2001 |
Report No. A03634 |
Title
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| Date Oct. 1, 2001 |
Report No. A03643 |
Title
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| Date Sept. 6, 2001 |
Report No. GAO-01-1038R |
Title
United States General Accounting Office Washington, DC 20548 September 6, 2001 The Honorable Doug Bereuter Chairman The Honorable Bernard Sanders Ranking Minority Member Subcommittee on International Monetary Policy and Trade Committee on Financial Services House of Representatives Subject: U.S. Export-Import Bank: Views on Inspector General Oversight This letter responds to your request that we p... |
| Date Aug. 1, 2001 |
Report No. GAO-01-1008G |
Title
United States General Accounting Office GAO
August 2001 Internal Control Standards Internal Control Management and Evaluation Tool GAO-01-1008G PREFACE
August 2001 The General Accounting Office (GAO) issues standards for internal control in the federal government as required by 31 U.S.C. 3512(c), commonly referred to as the Federal Managers’ Financial Integrity Act of 1982. GAO first issued the ... |
| Date Aug. 1, 2001 |
Report No. GAO-01-765G |
Title
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| Date July 24, 2001 |
Report No. GAO-01-997T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 9:30 a.m. Tuesday, July 24, 2001 Testimony
Before the Subcommittee on Select Education, Committee on Education and Workforce, House of Representatives FINANCIAL MANAGEMENT Poor Internal Control Exposes Department of Education to Improper Payments
Statement of Linda Calbom Director, Financial Management and Assurance GA... |
| Date July 18, 2001 |
Report No. GAO-01-847 |
Title
United States General Accounting Office GAO
July 2001 Report to Agency Officials FINANCIAL MANAGEMENT Improvements in Air Force Fund Balance With Treasury Reconciliation Process GAO-01-847 United States General Accounting Office Washington, DC 20548 July 18, 2001 Mr. Thomas R. Bloom Director Defense Finance and Accounting Service Mr. Zack E. Gaddy Director Defense Finance and Accounting Service—... |
| Date July 1, 2001 |
Report No. A02150 |
Title
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| Date July 1, 2001 |
Report No. A02090 |
Title
International Journal of Government Auditing
July 2001 International Journal of Government
&.diting July 2001-Vol.
02001 International Journal of Government Auditing, Inc.
Journal of GovernmentAuditing ispublished quarterly (January, April, July, October)in Arabic, English,French,German,and Spanish editionson behalf of INTOSAI (International Organization Supreme of Audit Institutions).TheJournal, ... |
| Date June 1, 2001 |
Report No. GAO-01-554G |
Title
United States General Accounting Office Washington, DC 20548 June 2001 The Federal Financial Management Improvement Act (FFMIA) of 1996 requires, among other things, that agencies implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are detailed in the Financial Management System Requirements series ... |
| Date May 4, 2001 |
Report No. GAGAS-ED-4 |
Title
United States General Accounting Office GAO
May2001 Exposure Draft Government ‘Auditing Standards Independence GAOIGAGAS-ED-4 A 0.0 9~s 1. a ,’ , GAO’,,,, _ _ ..-. _ ...” .._... ,,,,,.,...._.._....,,,.,.,,.,~~.....~.,,....,.,,,..,,, “__ !,’ United States General Accounting Washington, I N-J 20648 Office May 4,200l TO AUDI? OFtiCIALS G6VERNMkh?AUDITING !&D OT&RS INTERESTEO STANDARDS IN ... |
