| Date |
Report No. |
Title |
| Date Aug. 27, 1982 |
Report No. GGD-82-77 |
Title
BY THE U.S.GENERAL ACCOUNTING OFFICE
Report To The Commissioner, Internal Revenue Service Special IRS Examination Procedures Are Needed For Certain Returns Containing International Tax Issues
Tax returns filed by U.S. citizens abroad and nonresident aliens contain special international tax issues. IRS thus has found it necessary to centralize the related examination responsibility in its foreign O... |
| Date July 30, 1982 |
Report No. AFMD-82-92 |
Title
ai%’ THECOMPTROLLERGENERAL Report ToThe Congress
OF THEUNITED STATES
Review Of The Federal Home Loan Mortgage Corporation’s Financial Statements For The Year Ended December 31,198l
GAO reviewed the report on the audit of the Federal Home Loan Mortgage Corporation’s 1981 financial statements and the work of its independent public accountant. GAO concurs with the opinion of the Corporation’s... |
| Date July 28, 1982 |
Report No. PLRD-82-105 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE
WASHINGTON, D.C. 20548 l PRC,IUCl.w?nCNT. ANC RL&DINfSS L00lfTlcs. DIVISION July 28, 1982 b- 198620 Charles 0. Starrett, Jr. Defense Contract Director, Audit Agency Cameron Station 22314 Alexandria, VA. Dear Mr. Starrett: IlllNlllll
119781 Subject: .-DCAA Audits of Contractor Compliance With Cost Accounting Standard.s' (GAO/PLRD-82-105) This report summarize... |
| Date July 15, 1982 |
Report No. CED-82-100 |
Title
|
| Date June 23, 1982 |
Report No. AFMD-82-42 |
Title
I) . 13 rw( BY THECOMPTROLLERGENERAL ?eport ToThe Congress
OF THEUNITEDSTATES Disclaimer Of Opinion, On The Financial StatementsOf The Pension Benefit Guaranty Corpo.ra.tio.n For. The Fiscal Year Ended September30J 980
GAO disclaims an opinion on whether the Pension Benefit Guaranty Corporation’s financial statements present fairly its finencial condition at September 30, 1980, and the results o... |
| Date May 11, 1982 |
Report No. AFMD-82-39 |
Title
i BYTHECOMPTROLLERGENERAL
* Report To The Clerk Of The . House Of Representatives d/‘78/d- OF THEUNITED STATES
Audit Of The Stationery Revolving Fund For Fiscal Year Ended June 30, 1981 118346 GAO/AFMD82-39 MAY 11,1982 , Request sent to: for copies of GAO reports should be U.S. General Accounting Office Document Handling and Information Services Facility P.O. Box 6015 Gaithersburg, Md. 20760 Tel... |
| Date April 26, 1982 |
Report No. 118174 |
Title
t UNITED STATES GENERAL ACCOUNTING OFFICE 20548 WASHINGTON, D.C. I l%\W FOR RELEASE ON DELIVERY EXPECTED AT lo:00 A.M. EDT MONDAY, APRIL 26, 1982 STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEE ON OVERSIGHT HOUSE COMMITTEE ON WAYS AND MEANS CONCERNING IRS POLICIES AND PROCEDURES II 118174 TO SAFEGUARD TAXPAYER RIGHTS AND THE EFFECTS OF CERTAIN PROVISI... |
| Date April 23, 1982 |
Report No. EMD-82-42 |
Title
r r, i BY THEUS GENE@RAl ACCOUNTING OFFICE 1Wz””
-* Report To Representative Virginia Smith Egrlier Effective Monitoring Of Ailcohol Fuels Projects May Have dinimized Problems
Although the Department of Energy’s syste for monitoring projects for the develop ent and production of alcohol fuels now se ms effective, it was not established until 7 f onths after some of the projects started ankf ... |
| Date March 31, 1982 |
Report No. 117990 |
Title
c UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 9:30 AM WEDNESDAY, MARCH 31, 1982 STATEMENT OF CHARLES A. BOWSHER, COMPTROLLER GENERAL UNITED STATES GENEML ACCOUNTING OFFICE BEFORE THE SUBCOMMITTEE ON INTERGOVERNMENTAL RELATIONS AND HUMAN RESOURCES HOUSE COMMITTEE ON GOVERNMENTOPERATIONS Mr. Chairman: We welcome this opportunity of issues concep... |
| Date March 25, 1982 |
Report No. AFMD-82-23 |
Title
’ REPORTBY THE Comptroller General
OF THE UNITEDSTATES The Federal Audit Function In The Territories Should Be Strengthened
The audit function presently performed by the U.S. Government Comptrollers in American Samoa, Guam, the Northern Mariana Islands, the Virgin Islands, and the Trust Territory of the Pacific Islands needs to be independent and more effective. But a strengthened Federal audit ... |
| Date March 5, 1982 |
Report No. AFMD-82-36 |
Title
STATES d OF THEUNITED Audit Of T Office Of The Attending Physician Revolving Fund-Fiscal Year 1981 . Request for copies of GAO reports should be sent to: U.S. General Accounting Office Document Handling and Information Services Facility P.O. Box 6615 Gaithersburg, Md. 20760 Telephone (202) 2756241 The first five copies of individual reports are free of charge. Additional copies of bound audit repo... |
| Date Jan. 22, 1982 |
Report No. AFMD-82-32 |
Title
Report ToThe Chairman, LegislationRfiED National Security Subcommittee, House Committee On Government Operations
OF THE UNITEDSTATES Federal Agencies Negligent In Collecting Debts Arising From Audits
Each year, auditors detect and report hundreds of millions in questionable expenses charged to the Government by contractors and grantees. Agencies are required to collect without delay all expenditur... |
| Date Jan. 12, 1982 |
Report No. HRD-82-29 |
Title
r UNITED STATES GENERAL ACCOUNTING OFFlCE
WASHINGTON, D.C. 20!548 HUMaN RLWURCZS DIVISIDN B-205980 The Honorable Raymond J. Donovan The Secretary of Labor Dear Secretary
Subject8 JANUARY 12,1982 Donovan: Improvements Needed in Monitoring State Plans for Occupational Safety and Health (HRD-82-29) /' The Occupational Safety and Health Administration (OSHA) is responsible for approving and monitoring... |
| Date Dec. 31, 1981 |
Report No. 118175 |
Title
- CONTENTS
1 GAO Reports t o the Congress and Federal Agencies .............3
4 How to Obtain Reports. .................................... Indexed by Subject. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . IndexedbyAgency ........................................
Congressional Testimony by GAO Officials ..................... Other Publications. . . . . . . . . . . . ... |
| Date Nov. 20, 1981 |
Report No. 118088 |
Title
BUDGETING, ACCOUNTING, PROGRAM ANALYSIS AND AUDITING: ROLES AND RELATIONSHIPS FOR THE 1980's ANO BEYOND BY
CHARLES A . BOWSHER COMPTXOLLER GENERAL OF THE U N I T E D STATES REMARKS TO THE FALL SYYPOSIUM OF THE AMERICAN ASSOCIATION FOR BUDGET AND P R O G M M ANALYSIS
I THE GEORGE WASHINGTON UNIVERSITY
NOVEMBER 2 0 , 1981
i kt It is a g r e a t pleasure t o b e h e r e w i t h y o u t h i s morning
... |
| Date Nov. 6, 1981 |
Report No. B-202447 |
Title
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| Date Nov. 5, 1981 |
Report No. 116826 |
Title
REMARKS BY CHARLES A. BOWSHER COMPTROLLER GENERAL OF THE UNITED STATES AT THE MONTHLY LUNCHEON MEETING OF THE ASSOCIATION OF GOVERNMENT ACCOUNTANTS ON NOVEMBER 5, 1981 RAISING FINANCIAL MANAGEMENT STANDARDS: CHALLENGE FOR CHANGE It is a great pleasure to be here with you today. This is a precedent setting occasion for me, because it is my first public
speech as Comptroller General of the United St... |
| Date Oct. 30, 1981 |
Report No. AFMD-82-5 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE
WASHINGTON, i/t 370 D.C. 20548 E-204360 The Honorable The Secretary Drew Lewis of Transportation OCTOBER 30,198l Dear Mr. Secretary:
Subject: IH
116770 State Highway Agencies Need to Employ Independent Auditors for Audits of Federal Funds (AFMD-82-5) We recently reviewed the Department of Transportation’s (DOT’s) plan for auditing Federally funded State ... |
| Date Oct. 19, 1981 |
Report No. GGD-82-5 |
Title
COMPTROLLER GENERAL WASHINGTON OF THE UNITED STATES D.C. 20548 B-197162 OCTOBER l&l991 The Honorable Jake Garn Chairman, Committee on Banking, and Urban Affairs tiousing, United States Senate The Honorable W illiam V. Roth, Jr. Chairman, Committee on Governmental Affairs united States Senate The Honorable Fernand J. St Germain Chairman, Committee on Banking, and Urban Affairs Finance, House of Rep... |
| Date Oct. 16, 1981 |
Report No. 116649 |
Title
. . I, . UNITED STATES GENERAL ACCOUNTING WASHINGTON, D.C. 20548 OFFICE . 116649 .. FOR RELEASE ON DELIVERY Expected at 10 a.m. Friday, October 16, 1981 STATEMENT OF JAMES DUFFUS III SENIOR GROUP DIRECTOR, ENERGY AND MINERALS DIVISION BEFORE THE SENATE COMMITTEE ON ENERGY AND NATURAL RESOURCES ON ENERGY BLOCK GRANTS Mr. Chairman and Members the of the Committee: to be here a report is today on bas... |
| Date Oct. 16, 1981 |
Report No. AFMD-82-7 |
Title
’*B’THECOMPTROLLERGENERA ? Report ToThe Congress
OF THEUNITEDSTATES Federal Agencies StillNeed To Develop Greater Computer Audit Capabilities
As the Federal Government becomes increasingly dependent on computers it is even more important for auditors to ensure that --computer system controls are designed and operating properly; and --computer equipment, programs, personnel, and other resources... |
| Date Oct. 15, 1981 |
Report No. AFMD-82-8 |
Title
C
. (r i 1664~ BY THECOMPTROLLERGENERAL Report To The Congress
OF THEUNITEDSTATES Review Of The Disabled American Veterans’ Financial Statements For The Year Ended December 31II1980
GAO reviewed the report on the audit of the Disabled American Veterans’ ( DAV’ 11980 s fihancial statements and the work of DAV’ s independent public accountant. GAO concurs with the opinion of DAV’ accountan... |
| Date Sept. 17, 1981 |
Report No. AFMD-81-106 |
Title
* UNITEDSTATESGENERALACCOUNTINGOFFKE
WASHINGTON, D.C. 20548 B-199914
The Honorable The Secretary James B. Edwards of Energy SEP 17 IQ01 Dear Mr. Secretary: Subject: Weaknesses in Internal Controls at Department Stations (AFMD-81-106) Financial and Accounting o.f Energy Accounting This report contains the results of our!%survey of accounting controls over revenue and.expenditure transactions at 10 ... |
| Date Aug. 10, 1981 |
Report No. B-203576 |
Title
COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON D.C. 20548 B-203576 AVG I 1980 -The Honorable Ted Stevens Assistant Majority Leader United States Senate Dear Senator Stevens: This responds to your request of May 28, 1981, for our views on H.R. 2322. H.R. 2322 would authorize and direct the General Accounting Office (GAO) to audit the Federal Reserve Board, the Federal Advisory Council, the Fed... |
| Date July 23, 1981 |
Report No. B-202772 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE
WASHINGTON, D.C. 20548 f J OFFICE OF GENERALCOUNSEL July 2 3 , 1981 B-2027 7 2 The Honorable Jack Brooks Chairman, Committee on Government Operations House of Representatives Dear Mr. Chairman: In connection with conference consideration of the omnibus reconciliation bills, Chairman Dingell's office requested our advice on &ate audit requirements for propose... |
| Date July 14, 1981 |
Report No. PLRD-81-51 |
Title
I II L ‘1 w?fq STUDY THESTAFF THEU.S. BY OF General Accounting Office
Federal Facilities Acquisition And Management: Issues For Planning
All Federal departments and agencies need facilities to use in carrying out their missions. The Federal Government owns over $100 billion worth of land and facilities acquired for its use and each year acquires substantial additional amounts. Federal department... |
| Date June 25, 1981 |
Report No. 115771 |
Title
E} /X~797
REMARKS OF HARRY E. TAYLOR. JR., EVALUATOR, NEW YORK REGIONAL OFFICE TO THE FT, MONMOUTH CHAPTER, NATIONAL CONTRACT MANAGEMENT ASSOCIATION ON LROLE OF GAO IN AUDITING FEDERALJUNOGRAM IT IS A PLEASURE FOR ME TO BE WITH YOU TODAY TO DISCUSS THE ROLE OF THE GENERAL ACCOUNTING OFFICE 'IN AUDITING FEDERAL PROGRAMS. I HOPE THAT MY REMARKS WILL PROVIDE YOU WITH A BETTER UNDERSTANDING OF HOW GAO... |
| Date June 25, 1981 |
Report No. AFMD-81-58 |
Title
The Congre
Status, Progress, And Problems In Federal ncy Accounting During Fiscal 1980
Federal agency accounting systems are required to conform to the principles and standards prescribed by the Comptroller General. At September 30,. 1980, 193 of the 301 accounting systems In the Federal Government had been approved. However, the unapproved systems account for the expenditures of more than half th... |
| Date June 1, 1981 |
Report No. AFMD-81-91 |
Title
Assessing Reliability Of Computer Output
Audit Guide GAO
U.S. General Accounting Office June. 1981 FORECIlORD GAO's economy and efficiency, and program results audits often involve computer-based systems that produce data used in analyzing a wide range of activities. Generally accepted government auditing standards require a review of both general and application controls in these data processing ... |
| Date June 1, 1981 |
Report No. AFMD-81-76 |
Title
Evaluating Internal Control5 In ComputerBased Systems
Audit Guide FOREWORD This guide is intended to help auditors make a detailed review and evaluation of internal controls in computer-based It is designed specifically for auditors who already systems. have technical training in auditing automatic data processing With this in mind, some terms are included without systems. detailed explanations. T... |
| Date May 27, 1981 |
Report No. 115337 |
Title
UNITEDSTATESGENERALACCOUNT~NG OFFICE
WASHINGTON, D.C. 20548
INTERNATIONAL DIVIS!ON D. Bell, President Mr. Peter Inter-American Foundation 1515 Wilson Boulevard 22209 Arlington, Virginia Dear Mr. Bell: Interstatements courtesy, We have recently completed our audit of the American Foundation's fiscal year 1980 financial and would like to thank you for the cooperation, and assistance extended to us'b... |
| Date May 4, 1981 |
Report No. ID-81-50 |
Title
. COMPTROLLER GENERAL WASHINGTON OF THE UNITED 20548 STATES D.C. B-202917 To the Board Inter-American of Directors Foundation We have examined the statements of financial condition of the Inter-American Foundation as of September 30, 1980 and '1979, and the related statements of investment of the U.S. Government, grant disbursements and expenses, and changes in financial position for the years the... |
| Date April 23, 1981 |
Report No. 115780 |
Title
This Directory lists basic information about State audit organizations responsible for ostaudits. It is published with the intent of enLancing cooperation and exchange of information among the various levels of government. D. L. Scantlebury Division Director and Chief Accountant of GAO U UNITED STATES GENERAL ACCOUNTING OFFICE
WASHINGTON, D.C. 20548 ACCOUNTING AND FINANCIAL MANAGEMENT DIVISION A ... |
| Date March 30, 1981 |
Report No. 114995 |
Title
UNITED STATES GENE&L ACCOUNTINGOFFICE
WASHINGTON, D.C. 20548 ’ JNTERNATIONAL OlVJslON tiAR 30 1981 Mr. Gerald T. West, Acting President =+-0verseas Private Investment Corporation 1129 Twentieth Street, N.W. Washington, D.C. 20527 Dear Mr. West: III ll I : lllIlllll
114995 i We have recently completed our I-audit of the Overseas Private Investment Corporation's fw year 1980 financial StatementsJa... |
| Date March 1, 1981 |
Report No. 114505 |
Title
An Administrative
History Roger L Sperry . Timothy D. Desmond Kathi F. McGraw Barbara Schmitt U.S. General Accounting Office 1981 Foreword
As my term as Comptroller General neared its end. 1 established,a special project to summarize the significant?ntemal events, directions. and changes that occurred between 1966 and 1981. The purpose of the project was to bring together in one place the develop... |
| Date Feb. 1, 1981 |
Report No. 114419 |
Title
ACCOUNTING NEWS
February 1981 Federal Accounting and Financial Reporting Principles and Standards Single Audit Steering Committee GAOissued its third exposure draft on the conceptual p. framework..................... 1 An intergovernmental Single Audit Steering Committee has been organized to facilitate the implementation of the single p. 1 audit approach... JFMIP is initiating a study of the capa... |
| Date Jan. 28, 1981 |
Report No. GGD-81-22 |
Title
B’Y’ THE COMPTROLLER GENERAL Report To The Governor, Farm Credit Administration
OF THE UNITEDSTATES How The Farm Credit Administration Can Improve Its Use Of Auditing
The cooperative Farm Credit System holds about one third of the Nation’s total farm debt. Its supervisory body, the Farm Credit Administration, has recognized the need for independent internal review of its management activitie... |
| Date Jan. 26, 1981 |
Report No. B-200555 |
Title
COMPTROLLER GENERAL OF THE UNITED STATES
*
.4', .s / ' WASHINGTON D.C. 20548 January 26, 1981
B-200555 The Honorable Jesse Helms Chairman Committee on Agriculture, Nutrition, and Forestry United States Senate Dear Mr. Chairman: On October 30, 1980, your staff verbally requested that we provide information to supplement our October 9, 1980, letter to you. That letter responded to your request for u... |
| Date Jan. 23, 1981 |
Report No. AFMD-81-27 |
Title
. fw’ Ill)39 BYTHE U.S.GENERAL ACCOUNTING OFFICE Chairman, Subcommittee On Legislation And National Security, House Committee On Government Operations Disappointing Progress In Improving
by the u ia bii ii ,~lgreosiana!-pe)?~~~:qnol, ..- Alt t!!$%!%!ment agencies’ ‘spend hundreds of millions annually to audit Federal programs and operations, most of them still lack effective systems for reso... |
| Date Jan. 12, 1981 |
Report No. ID-81-14 |
Title
//4r3o
c
? * BY THECOMPTROLLER GENERAL
O THE UNITED STATES F w Report T The Congress o
Examination Of Fiscal Year 1979 Financial Statements Of T e Panama Canal h Organization And Treaty-Related Issues
This report covers the examination of the Panama Canal organization's financial statements for fiscal year 1979. I n carrying out future audits of the new Panama Canal Commission, the Panama Canal Ac... |
| Date Dec. 22, 1980 |
Report No. HRD-81-23 |
Title
h c* GAO -. IIw9~/
Human Resources Diuision .United States General Accounting Office Washington, DC 20548 B-201396 outside thy Qd RESTRICTED - Mot to be released Accounting Office except on tie basis Of SPWim WW’@~ by the Office of Congressional Pkhtion& The Honorable John W. Wydler House of Representatives Dear Mr. Wydler: RELEASED DECEMBER 22,198O Subject: pertain Activities of the Economic Op... |
| Date Dec. 2, 1980 |
Report No. GGD-81-16 |
Title
. .I 7 v5+-FE&P 1/3evs REPorii BY THE Comptroller General
OF! THE UNITEDSTATES Audit Of Financial Transactions Ofthe Sergeant At Arms Fol The 12 MonthsEnded June 30,198O House Of Representatives llllllllllllll ll
113885 . OQD-8516 DECEMBER 2,1980 Request for copies of GAO reports should be sent to: U.S. General Accounting Office Document Handling and Information Services Facility P.O. Box 6015 Gai... |
| Date Nov. 11, 1980 |
Report No. 090886 |
Title
EXPOSURE DRAFT
1, 1lllllllllIlllllllllll
090886
IC Measurement Concepts of Accounting and Financial Reporting in the Federal Government.
I United States General Accounting Office November 11,1980om- - ?
I UNITED STATES GENERAL ACCOUNTING OFFICE
WASHINGTON, DE. 20548 ACCOUNTING AND FINANCIAL MANAGEMENT DIVISION Under the Accounting and Auditing Act of 1950, the General Accounting Office ( G A O ) i... |
| Date Oct. 16, 1980 |
Report No. 113596 |
Title
tso~Xco LAUDIT AND EVALUATION: IS THERE A DIFFERENCE?3 BY HARRY S. HAVENS PREPARED FOR DELIVERY TO THE ATLANTA CHAPTER ASSOCIATION OF GOVERNMENT ACCOUNTANTS OCTOBER 16, 1980 The General Accounting Office is responsible for auditing government programs.j, This responsibility is embodied in statutes going back to the Budget and Accounting Act, 1921. The General Accounting Office is Calso responsible... |
| Date Oct. 8, 1980 |
Report No. FGMSD-81-6 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE
WASHINGTON, D.C. 20548 B-199914 Mr. Thomas M. Tracy Assistant Secretary Department of State Dear Mr. Tracy: Subject: OCTOBER 8,198O for Administration 113493 at State Department Accountfinternal Controls ing Stations in Latin America and the Caribbean (FGMSD-81-6) 3 This report contains the results of our survey of accounting controls over revenue and expend... |
| Date Sept. 30, 1980 |
Report No. FGMSD-80-94 |
Title
UNITED STATES GENFIRAI. ACCOUNTING OFFICE
, WASIHING'i0N. D.C. 20548 Mr. Kevin D. Rooney Assistant General, Administration Justice Management Division Department of Justice Dear Mr. Rooney: / L Approval for the Capital of Accounting Procedures Used Dcfpartmt-J:lt of Justice Workj.ng Fund](FG?.?:;i) -80.-94) Rttorney Subject: Your letter of September 26, 1380, requests approval of used for the Dcyp... |
| Date Sept. 30, 1980 |
Report No. FGMSD-80-93 |
Title
COMPTROLLER GENERAL OF THE UNITED STATES B-200556
. The The Dear Honorable Secretary M r. Bob Bergland of Agriculture Secretary: ,.LApproval of The Agricultural Stabilization Subject: and Conservation Service Accounting System Design For Program Operation; (F(;KSD--80.-93) 3 It is my pleasure to approve the accounting system design for program operations of the Agricultural Stabilization and Conse... |
| Date Sept. 30, 1980 |
Report No. FGMSD-80-90 |
Title
.. . .. A tt e n ti o n : s s i s t a n t S e c r e t a r y o f c! E fer, s e (Conptroll e r 1 D e ; i r !4r. S e c r e t a r y : Silbject: i* p p r o v a l of t h e DesiSn o f t h e D e r ' e ~ s e! |
| Date Sept. 30, 1980 |
Report No. FGMSD-80-91 |
Title
SEP 3 Signed Elmer B. S t a d s - |
| Date Sept. 30, 1980 |
Report No. FGMSD-80-97 |
Title
nk5nIr.GlON D C 20j48 ' 4. E-115390 September 30, 1280 The Honorable John Fanning Chairman, National Labor Relations Board Dear Mr. Fanning: Subject: KReapproval of the National Labor Relations Board Accounting Principles and Standards Statement (FGMSD-80-97) 1 It is my pleasure to reapprove the Statement o f Accounting Principles and Standards for the National Labor Relations Board submitted with... |
