| Date |
Report No. |
Title |
| Date April 30, 2001 |
Report No. GAO-01-619 |
Title
United States General Accounting Office GAO
April 2001 Report to the Congress FINANCIAL AUDIT Capitol Preservation Fund’s Fiscal Years 2000 and 1999 Financial Statements GAO-01-619 Contents Letter Auditor’s Report Financial Statements
Statements of Finanical Position Statements of Activities Statements of Cash Flows Notes to Financial Statements 3 5 10 10 11 12 13 16 16 17 18 19 20 21 Suppleme... |
| Date April 27, 2001 |
Report No. GAO-01-642R |
Title
United States General Accounting Office Washington, DC 20548 April 27, 2001 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 1999 and 1998 Dear Mr. Chairman: As requested, we reviewed the audit ... |
| Date April 27, 2001 |
Report No. GAO-01-649R |
Title
United States General Accounting Office Washington, DC 20548 April 27, 2001 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 1999 Dear Mr. Chairman: As requested, we reviewed the audit report covering the fin... |
| Date April 27, 2001 |
Report No. GAO-01-650R |
Title
United States General Accounting Office Washington, DC 20548 April 27, 2001 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 United States Olympic Committee for 1999, 1998, and 3-Year Period Ended 1999 Dear Mr. Chairman: As requested, we reviewed t... |
| Date April 3, 2001 |
Report No. GAO-01-585T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 9:30 a.m. Tuesday, April 3, 2001 Testimony
Before the Subcommittee on Select Education, Committee on Education and Workforce, House of Representatives FINANCIAL MANAGEMENT Internal Control Weaknesses Leave Department of Education Vulnerable to Improper Payments
Statement of Jeffrey C. Steinhoff Managing Director, Finan... |
| Date April 1, 2001 |
Report No. A01019 |
Title
International Journal of Government Auditing
April 2001 International Journal of Government Auditing
April 2OOlVol.
Q2001 International Journal of Government Auditing, Inc.
The International Journal of Government Auditing ispublished quar- 28, No. 2 terly (January, April, July, October)in Arabic, English, French,German,and Spanish editionson behalf of INTOSAI (International Organizationof Supreme ... |
| Date April 1, 2001 |
Report No. A02147 |
Title
Internationale Zeitschrift 00 fur Staatliche Finanzkontrolle
April 2001 Internationale Zeitschrift fiir staatliche Finanzkontrolle
April 2001Jahrgang
0 2001 International Journal of Government Auditing,Inc.
Redaktionsbeirat 28, Nr. 2 FranzFiedler, Pdsident, Rechnungshof, Gsterreich Die Internationale Zeitschrift staatliche ftir Finanzkontrolle wird Sheila Fraser, AuditorGeneral, Kanada vierteljghr... |
| Date March 30, 2001 |
Report No. GAO-01-505 |
Title
United States General Accounting Office GAO
March 2001 Report to Congressional Committees FINANCIAL AUDIT Independent and Special Counsel Expenditures for the Six Months Ended September 30, 2000 GAO-01-505 Contents Letter Auditor’s Report Appendixes
Appendix I: Statement of Expenditures for Independent Counsel Barrett 3 5 12 15 18 21 24 28 31 Appendix II: Statement of Expenditures for Independen... |
| Date March 30, 2001 |
Report No. GAO-01-438 |
Title
United States General Accounting Office GAO
March 2001 Report to the Chairman, Subcommittee on Space and Aeronautics, Committee on Science, House of Representatives FINANCIAL MANAGEMENT Misstatement of NASA’s Statement of Budgetary Resources GAO-01-438 United States General Accounting Office Washington, DC 20548 March 30, 2001 The Honorable Dana Rohrabacher Chairman, Subcommittee on Space and Ae... |
| Date March 23, 2001 |
Report No. GAO-01-494 |
Title
United States General Accounting Office GAO
March 2001 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 2000 and 1999 GAO-01-494 Contents Letter Appendix
Appendix I: Report on the Audit of the United States Senate Restaurants Revolving Fund Independent Auditors’ Report B... |
| Date March 6, 2001 |
Report No. GAO-01-440R |
Title
United States General Accounting Office Washington, DC 20548 March 6, 2001 The Honorable Henry J. Hyde Chairman, Committee on International Relations The Honorable Benjamin Gilman Chairman, Subcommittee on the Middle East and South Asia House of Representatives Subject: U.N. Peacekeeping: GAO’s Access to Records on Executive Branch Decision-making This letter provides you information about the s... |
| Date March 1, 2001 |
Report No. GAO-01-375 |
Title
United States General Accounting Office GAO
March 2001 Report to Congressional Committees FINANCIAL AUDIT American Battle Monuments Commission’s Financial Statements for Fiscal Years 2000 and 1999 GAO-01-375 Contents Letter Opinion Letter Appendixes
Appendix I: Report on Audit of the American Battle Monuments Commission ABMC Assertion Letter on Internal Controls ABMC Annual Financial Report Mana... |
| Date March 1, 2001 |
Report No. GAO-01-371G |
Title
United States General Accounting Office GAO
March 2001 Financial Management Series GUARANTEED LOAN SYSTEM REQUIREMENTS Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act GAO-01-371G ______________________________________________________________________________ PREFACE ______________________________________________________________________________ March 2001 The F... |
| Date March 1, 2001 |
Report No. GAO-01-419SP |
Title
PHYSICAL INFRASTRUCTURE.
‘s economic growth and security are heavily dependent on its pbysicdl infiatructure systems that inchde, among other things, transportation, postal and delivery, and communicatiuns networks; public housing; dnd thousands offederal buildings and facilities. Historicdlly, the fedderdlguvernment has supported the construction of much tbis infiustrzkcture and helped ensure t... |
| Date March 1, 2001 |
Report No. GAO-01-394 |
Title
United States General Accounting Office GAO
March 2001 Report to the Secretary of the Treasury FINANCIAL AUDIT IRS’ Fiscal Year 2000 Financial Statements GAO-01-394 Contents Letter Auditor’s Report Management Discussion and Analysis Financial Statements
Balance Sheet Statement of Net Cost Statement of Changes in Net Position Statement of Budgetary Resources Statement of Financing Statement of ... |
| Date Feb. 26, 2001 |
Report No. GAO-01-384R |
Title
United States General Accounting Office Washington, DC 20548 February 26, 2001 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. 26, 2001 |
Report No. GAO-01-382R |
Title
United States General Accounting Office Washington, DC 20548 February 26, 2001 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 your office in... |
| Date Feb. 26, 2001 |
Report No. GAO-01-383R |
Title
United States General Accounting Office Washington, DC 20548 February 26, 2001 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 Feb. 1, 2001 |
Report No. GAO-01-131G |
Title
United States General Accounting Office Washington, DC 20548 February 2001 HEADS OF DEPARTMENTS AND AGENCIES The Federal Managers’ Financial Integrity Act of 1982 requires, among other things, that the General Accounting Office (GAO) issue standards for internal control in the federal government. GAO first issued the standards in 1983. They became widely known throughout the government as the â€... |
| Date Jan. 1, 2001 |
Report No. GAO-01-238G |
Title
United States General Accounting Office Washington, DC 20548 January 2001 HEADS OF DEPARTMENTS AND AGENCIES 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 systems requirements. These requirements are detailed in the Financial ... |
| Date Jan. 1, 2001 |
Report No. SP-01-9 |
Title
. . International Journal of Government Auditing
January 2001-Vol.
02001 Znternatz’onal Journal of Government Auditing, Inc. ispublished quarterly (January, April, July, October)in Arabic, English, French,German, andSpanish editionson behalf of INTOSAI (International Organization Supreme of Audit Institutions). The Journal, which istheofficial organ INTOSAI, isdedicated theadvancement of to of g... |
| Date Dec. 6, 2000 |
Report No. JFMIP-ET-01-01 |
Title
*CFO~ Project Managers Implementing Financial Systems in the Federal Government I' DECEMBER 2000
A Joint Project of the Chief Financial Officers Council and the Joint Financial Management Improvement Program JFMIP- ET- 01- 01 U.S. GOVERNMENT CHIEF FINANCIAL OFFICERS COUNCIL JOINT FINANCIAL MANAGEMENT IMPROVEMENT PROGRAM The members of the U.S. Government Chief Financial Officers (CFO) Council-the ... |
| Date Dec. 1, 2000 |
Report No. GAO-01-281G |
Title
United States General Accounting Office President’s Council on Integrity and Efficiency GAO/PCIE Financial Audit Manual Exposure Draft Volume 1
GAO-01-281G [This page intentionally left blank] CONTENTS [This page intentionally left blank] CONTENTS
100 200 210 220 225 230 235 240 245 250 260 270 275 280 INTRODUCTION PLANNING PHASE Overview Understand the Entity's Operations Perform Preliminary An... |
| Date Nov. 3, 2000 |
Report No. GAO-01-173R |
Title
United States General Accounting Office Washington, DC 20548 November 3, 2000 The Honorable Ernest J. Istook, Jr. Chairman, Subcommittee on the District of Columbia Committee on Appropriations House of Representatives Subject: Review of Certain Aspects of the District of Columbia’s Fiscal Year 1999 Comprehensive Annual Financial Report (CAFR) Dear Mr. Chairman: On April 24, 2000, Mitchell & Titu... |
| Date Nov. 1, 2000 |
Report No. GAO-01-180T |
Title
United States General Accounting Office GAO
For Release on Delivery 10 a.m., EST Wednesday, November 1, 2000 Before the Committee on International Relations, House of Representatives U.N. PEACEKEEPING Access to Records Concerning the U.S. Decision-making Process
Statement for the Record by Henry L. Hinton Jr., Assistant Comptroller General, National Security and International Affairs Division GAO-... |
| Date Oct. 31, 2000 |
Report No. GAO-01-41 |
Title
United States General Accounting Office GAO
October 2000 Report to Congressional Committees and Subcommittees FINANCIAL AUDIT District of Columbia Highway Trust Fund's Fiscal Year 1999 and 1998 Financial Statements GAO-01-41 Contents Letter Opinion Letter Financial Statements
Balance Sheets Statements of Revenues, Expenditures, and Change in Fund Balance Notes to the Financial Statements Forecaste... |
| Date Oct. 31, 2000 |
Report No. GAO-01-164R |
Title
United States General Accounting Office Washington, DC 20548 October 31, 2000 Ms. Jeanne Fites Deputy Under Secretary of Defense, Program Integration Department of Defense Ms. Gwendolyn Brown Deputy Assistant Secretary of Defense, Health Budgets and Financial Policy Department of Defense Subject: DOD Retiree Health Benefits Liability: Evaluation of DOD’s Sensitivity Analysis As part of our ongoi... |
| Date Oct. 27, 2000 |
Report No. GAO-01-166R |
Title
United States General Accounting Office Washington, DC 20548 October 27, 2000 The Honorable Henry J. Hyde Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Ski Patrol System, Incorporated, for Fiscal Years 1999 and 1998 Dear Mr. Chairman: As requested, we reviewed the audit report ... |
| Date Oct. 27, 2000 |
Report No. GAO-01-167R |
Title
United States General Accounting Office Washington, DC 20548 October 27, 2000 The Honorable Henry J. Hyde Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the National Society of the Daughters of the American Revolution for Fiscal Years 1999 and 1998 Dear Mr. Chairman: As requested, we review... |
| Date Oct. 16, 2000 |
Report No. GAO-01-103 |
Title
United States General Accounting Office GAO
October 2000 The Secretary of Housing and Urban Development HUD MANAGEMENT Status of Actions to Resolve Serious Internal Control Weaknesses GAO-01-103 Contents Letter Appendixes
Appendix I: Objectives, Scope, and Methodology 3 30 32 37 74 91 Appendix II: HUD and FHA Must Continue to Address Resource Management Weaknesses Appendix III: Status of HUD’s M... |
| Date Oct. 11, 2000 |
Report No. GAO-01-89 |
Title
United States General Accounting Office GAO
October 2000 Report to the Acting Commander, U.S. Army Corps of Engineers FINANCIAL MANAGEMENT Significant Weaknesses in Corps of Engineers’ Computer Controls GAO-01-89 United States General Accounting Office Washington, D.C. 20548 October 11, 2000 Major General Russell L. Fuhrman, USA Acting Commander U.S. Army Corps of Engineers Dear General Fuhrman:... |
| Date Oct. 1, 2000 |
Report No. GAO-01-99G |
Title
United States General Accounting Office GAO
October 2000 Financial Management Series SEIZED PROPERTY AND FORFEITED ASSETS SYSTEMS REQUIREMENTS Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act GAO-01-99G ______________________________________________________________________________ CONTENTS _______________________________________________________________________... |
| Date Oct. 1, 2000 |
Report No. SP-01-3 |
Title
ational Journal of Government Auditing
October 2000 International Journal of Govkrnment Auditing
October 02000 International Journal of Government Audiling, Inc.
The International Journal of Government Auditingispublished quarterly (January, April, July, October)in Arabic, English;French, German,and Spanish editionson behalf of INTOSAI (International Organization Supreme of Audit Institutions). Th... |
| Date Oct. 1, 2000 |
Report No. A02148 |
Title
Internationale Zeitschrift bb fur Staatliche Finanzkontrolle
Oktober 2000 Internationale Zeitschrift fiir staatliche Finanzkontrolle
Oktober
0 2000 International Journal of Government Auditing, Inc. 2000-Jahrgang 27, Nr. 4 Redaktionsbeirat FranzFiedler, Prasident, Rechnungshof, Gsterreich Die Internationale Zeitschrtj? f?ir staatliche Finanzkontrolle wird Desautels, AuditorGeneral, Kanada viertelj... |
| Date Oct. 1, 2000 |
Report No. A02584 |
Title
Revista International de Auditoria Gubernamental
Octubre 2000 INTOSAI Revista International de Auditoria Gubernamental
Octubre de 2000 - Vol. 27, No 4
@ 2000 Revista International de Auditoria Guberna’mental, Inc. La Rev&a Intemacional de Auditoria Gubemamental se publica trimestralmente (enero, abril, julio y octubre) en ediciones en brabe, ingles, fianc&s,alemen y espafiol, a nombre de INTOSAI... |
| Date Oct. 1, 2000 |
Report No. A02583 |
Title
|
| Date Sept. 29, 2000 |
Report No. AIMD-00-293 |
Title
United States General Accounting Office GAO
September 2000 Report to the Subcommittee on Government Management, Information, and Technology, Committee on Government Reform, House of Representatives SINGLE AUDIT Update on the Implementation of the Single Audit Act Amendments of 1996 GAO/AIMD-00-293 Contents Letter Appendixes
Appendix I: Data Collection Form for Reporting on Audits of States, Local ... |
| Date Sept. 13, 2000 |
Report No. AIMD-00-312R |
Title
United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-286184 September 13, 2000 Mr. Nelson Toye Deputy Chief Financial Officer Office of the Under Secretary of Defense (Comptroller) Subject: Financial Management: Financial Reporting Issues Related to the Navy’s Direct Vendor Delivery Initiative Dear Mr. Toye: As a part of our ongoing effort... |
| Date Aug. 25, 2000 |
Report No. AIMD-00-301R |
Title
United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-285948
August 25, 2000 The Honorable Henry J. Hyde Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for Little League Baseball, Incorporated, for Fiscal Years 1998 and 1999 Dear Mr. Chairm... |
| Date Aug. 25, 2000 |
Report No. AIMD-00-303R |
Title
United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-285951
August 25, 2000 The Honorable Henry J. Hyde Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Council on Radiation Protection and Measurements for 1998 Dear Mr. Chai... |
| Date Aug. 25, 2000 |
Report No. AIMD-00-302R |
Title
United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-285950
August 25, 2000 The Honorable Henry J. Hyde Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the National Academy of Sciences for Fiscal Year 1998 and the 6 Months Ended Decemb... |
| Date Aug. 9, 2000 |
Report No. AIMD-00-269 |
Title
United States General Accounting Office GAO
August 2000 Report to the Secretary of the Treasury BUREAU OF THE PUBLIC DEBT Areas for Improvement in Computer Controls GAO/AIMD-00-269 United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-285216 August 9, 2000 The Honorable Lawrence H. Summers The Secretary of the Treasury Dear Mr. Secretary: I... |
| Date Aug. 1, 2000 |
Report No. AIMD-21.2.7 |
Title
United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-285669
July 2000 HEADS OF DEPARTMENTS AND AGENCIES 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 systems requiremen... |
| Date Aug. 1, 2000 |
Report No. OCG-00-12 |
Title
United States General Accounting Office GAO
August 2000 Exposure Draft Determining Performance and Accountability Challenges and High Risks GAO/OCG-00-12 Contents Preface 1 Determining Performance and Accountability Challenges and High Risks Figures 2 Introduction 2 Criteria for Identifying and Assessing Major Program and Mission Areas 3 Criteria for Assessing Agency and Program Performance and Re... |
| Date July 28, 2000 |
Report No. AIMD-00-266R |
Title
United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-285870 July 28, 2000 Mr. James F. Manning National Director Congressional Award Foundation Subject: Congressional Award Foundation: Management Action Still Needed to Establish and Document Control Requirements and Related Procedures Dear Mr. Manning:
1 In May 2000, we issued a report expre... |
| Date July 28, 2000 |
Report No. AIMD-00-273R |
Title
United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-285734
July 28, 2000 The Honorable Henry J. Hyde Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Air Force Sergeants Association for Fiscal Years 1998 and 1999 Dear Mr. Chairman: ... |
| Date July 28, 2000 |
Report No. AIMD-00-274R |
Title
United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-285741
July 28, 2000 The Honorable Henry J. Hyde Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American Chemical Society for 1997 and 1998 Dear Mr. Chairman: As requested, we re... |
| Date July 28, 2000 |
Report No. AIMD-00-275R |
Title
United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-285742
July 28, 2000 The Honorable Henry J. Hyde Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American Gold Star Mothers, Incorporated, for Fiscal Years 1998 and 1999 Dear Mr. ... |
| Date July 28, 2000 |
Report No. AIMD-00-276R |
Title
United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-285743
July 28, 2000 The Honorable Henry J. Hyde Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the The American Legion for 1997 and 1998 Dear Mr. Chairman: As requested, we reviewed... |
| Date July 28, 2000 |
Report No. AIMD-00-277R |
Title
United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-285744
July 28, 2000 The Honorable Henry J. Hyde Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American War Mothers for Fiscal Year 1999 Dear Mr. Chairman: As requested, we revi... |
