| Date |
Report No. |
Title |
| Date Nov. 3, 1977 |
Report No. 095125 |
Title
- . , . ” - -- . ”. UNITED STATES GENERAL ACCOUNTING OFFICE
WASHINGTON, D C 20548 ..
- DIVISION OF FINANCIAL AND GENERAL MANAGIMENT STUDlrTI A
t G
Q * T h i s D i r e c t o r y of S t a t e A u d i t O r g a n i z a t i o n s h a s been c o m p i l e d from i n f o r m a t i o n p r o v i d e d by S t a t e a g e n c i e s i n res p o n s e t o q u e s t i o n n a i r e s s e n t t o them i n ... |
| Date Sept. 26, 1977 |
Report No. FGMSD-77-55 |
Title
DOCUMENI 03461 - [A27239453 RESUME Need for More Effective Cross-Service Auditing Arrangements. PGMSD-77-55; B-176544. September 26, 1977. 19 pp. + appendix (1 pp.).
Report to Bert Lance, Director, Office of Management and Budget; by D. L. Scantlebury, Director, Financial and General Management Studies Div. Issue Area: Internal Auditing Systems (200); Internal Auditing Systems: Audit Agencies' Wor... |
| Date July 27, 1977 |
Report No. FGMSD-77-29 |
Title
D7C UMENT RESUME 02808 - CA2133237] [Review of Accounts Receivable at the General Services Administration]. FGMSD-77-29; B-159687. Jujy 27, 1977. 6 pp. Report to Joel W. Solomkon, Administrator, General Services Administration- by D. L. Scantlebury, Director, Financial and Geaeral Management Studies Div, Issue Area: Accounting and Financial Reporting (2800). Contact: Financial and General Manageme... |
| Date June 1, 1977 |
Report No. CED-77-58 |
Title
--4 NITED STATES U._s
l}tGENERAL ACCOUNTING OFFICE Reporting, Staffing, And Other Changes Would Enhance The Internal Audit Function
Department of Commerce
Generally the Department's Office of Audits has performed its activities satisfactorily; if however, greater benefits could be achieved were available. Several advanrrore personnel in the tages and disadvantages were noted by the approach techni... |
| Date May 16, 1977 |
Report No. 102196 |
Title
DOCUMENT RESUME
02196 A1452447J The New York City Seasonal Financing Act of 1975, Public Law 94-1!3. May 16, 1977. 15 pp. Testimony befo.-e the Senate Committee on Banking, Housing and Urban Affairs; by Victor L. Lve, Director, General Government Div. Issue Area: Accounting and Financial Reporting (2800)); Intergovernmental Relations and Revenue Sharing 400). Contact: General Government Div. Budge... |
| Date April 25, 1977 |
Report No. 094682 |
Title
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| Date April 22, 1977 |
Report No. ID-77-35 |
Title
DCCUBENT
01921 A1192181] ESURE [The Use of a Decentralized Audit Cperatinn for Performing Reviews of United States Activities Overseau]. 1D-77-35; B-188834. April 22, 1977. 3 pp. Report to Rep. Clement J. Zablocki, Chairman, House Committee on International Relations; by Elmer E. Staats, Comptroller General. Issue Area: Internal Auditing Sisterms (200). Contact: International Div. Budget Function:... |
| Date March 24, 1977 |
Report No. 100321 |
Title
DOCUMENT RESUME
00321 - [A10517931 [Federal Supervision of the International Operations of Banks]. March 24, 1977. 9 pp. Testimcny before the Hceuse Committee on Banking, Currency and Housing: Financial Institutions Supervision, Regulation and Insurance Subcommittee; by Fred D. Layton, Director, Task Force on Federal Supervision of Banks. Issue Shea: Accounting and Financial Reporting (2800). Cont... |
| Date March 1, 1977 |
Report No. 095106 |
Title
AUTOMATED SYSTEMS
UNITED STATES GENERAL ACCOUNTING OFFlCE MARCH f977 :- . ,\‘ .: . . _, . . _., - .: ..’ . . UNITED $TATES GENERAL ACCOUNTING OFFICE W A S H INGTON, D.C. 20548 olVI8IoN G-L OF FINANCIAL AN0 M A N A G L M C N T ITUDlm T h e Financial a n d G e n e r a l M a n a g e m e n t S tu d i e s Division prepared this a u d i t g u i d e for u s e o n a u d i ts o f a u to m a te d or It ... |
| Date Feb. 7, 1977 |
Report No. FOD-77-1 |
Title
DOCUMENT RESUSE 00171 - [A0751186] Examination of Financial Statements of the Tennessee Valley Authority for Fiscal Year 1976. POD-77-1; B-114850. February 7, 1977. 27 pp. + enclosures (20 pp.). Report to the Congress; by Elmer B. Staats, Ccmptroller General. Issue Area. Accounting and Financial Reporting (2800). Contact: Field Operations Div. Budget Function: Natural Resources, Environment, and E... |
| Date Feb. 2, 1977 |
Report No. EMD-77-14 |
Title
DOCUMENT RESUME
00170 - L A07511681 [TVA Expenses and Deductions]. END-77-14; B-114850. February 2, 1977. Released February 7, 1977. 5 pp. Report to Rep. Clifford Allen; by Elmer B. Staats, Comptroller General. Issue Area: Accounting and Financial Reporting (2800). Contact: Snergy and Minerals Div. Budget Function: Natural Resources, Environment, and Ene.rgy: Energy (305); General Government: Cent... |
| Date Dec. 23, 1976 |
Report No. EMD-77-10 |
Title
DOCUMENT RESUME
00162 - A05908071 Examination of Financial Statements of Federal Columbia River Power System. ED-77-10; B-114858. December 23, 1976. 2 pp. + enclosures (1{$ pp.). Report to Secretary, Department of the Interior; by Elmer B. Staats, Comptroller General. Contact: Energy and Minerals Div. Fidget Function: Natural Resources, EnvironLment, and k.ergy: Water Resources and Power (301). Or... |
| Date Oct. 8, 1976 |
Report No. FGMSD-76-84 |
Title
llllllllIIllllIIIlllllllllllllllllllllll
LM100003 UNITED STATES GENERAL ACCOUNTING OFFICE Audit Coverage (IIf Internal Financial Operations
Department of Agriculture Ths Accou’nting and Auditing Act ‘of 1950 requires the head of each agency to establish and maintain rfstems of internal control, including appropriate internal audit, in order to provide effective control over and account. abilit... |
| Date Aug. 18, 1976 |
Report No. FOD-76-21 |
Title
10 - {y-2z
~'~"
a REPORT OF THE
.
- COMPTROLLER GENERAL ' .c,ctO,. OF THE UNITED STATES Examination Of Financial Statements Of Disabled American Veterans National Headquarters, And Life Membership Fund For Year Ended December 31, 1975, And The Service Foundation For The 8-Month Period Ending August 31, 1975 FOD-76-21 -AUG. 18, 1 976
Foni OD-76-2 COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON.... |
| Date July 30, 1976 |
Report No. GGD-76-90 |
Title
REPORT TO THE CONGRESS
BY THE COMPTROLLER GENERAL OF THE UNITED STATES Revenue Sharing Act Audit Requirements Should Be Changed
Department of the Treasury
All recipients of revenue sharing should be required to have a periodic financial audit conducted by an independent auditor, and the results of that audit should be made available to the public and the news media. The Congress may wish to establ... |
| 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. 090922 |
Title
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| Date Jan. 1, 1976 |
Report No. 090921 |
Title
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| Date Jan. 1, 1976 |
Report No. 090953 |
Title
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| Date Jan. 1, 1976 |
Report No. 090945 |
Title
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| Date Jan. 1, 1976 |
Report No. 090941 |
Title
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| Date Jan. 1, 1976 |
Report No. 090956 |
Title
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| Date Jan. 1, 1976 |
Report No. 090942 |
Title
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| Date Jan. 1, 1976 |
Report No. 090967 |
Title
SPIRIT OF ’76
The cover of The GAO Review for the Nation’s Bicentennial year has been designed around the well-known “Spirit of ’76” painting b y Archibald M . Willard that so deftly symbolizes our country’s spirit of determination and dedication to move ahead. Willard was a buggy painter and decorator in Wellington, O h i o , who had some limited training i n art. Wanting to paint so... |
| Date Jan. 1, 1976 |
Report No. 090966 |
Title
SPIRIT OF '76
T h e covpr of The GAO Review f o r t h e Nation's Bicentennial year hccs heen designed around t h e uwll-knoum "Spirit of '76" prcinting by Archihald M . Willard that so deftly symbolizes our country's spirit of determination rind dedication to move ahead. Willard w a s (1 buggy priinter and decorator in Wellington, Ohio. who had some limited training i n art. Wanting to p a i n t ... |
| Date June 16, 1975 |
Report No. 094619 |
Title
1 . , *: . -_ llllllllllllllllllllllllllllllllllllllll
094619 j
. I 5 . e KEYNOTE ADDRESS BY ELMER B. STAATS COMPTROLLER GENERAL OF THE UNITED STATES AT THE SILVER ANNIVERSARY SYMPOSIUM OF THE FEDERAL GOVERNMENT ACCOUNTANTS ASSOCIATION MA I BEACH , FLORIDA IM 4 JUNE 16, 1975 FI NANC IAL MANAGEMENT : L O I G BACK TO 1950 AND AHEAD TO 2000 O KN w I was especially happy t o accept your invitation t o... |
| 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 Feb. 10, 1975 |
Report No. FOD-75-10 |
Title
Accounta sical C Gold Bullion Reser
Department of the Treasury FT
FOD-75-10 STATE COMPTROLLER GENERAL
WASHINGTON. OF THE
D.C. UNITED STATES 20548 B-87620 q 1.:’ To the President Speaker of the
/' I .of of the Senate and the House of Representatives This is our report on the accountability and physical the Treasury Department's gold bullion reserves. g-i controls We made our examination pursuant ... |
| Date Jan. 7, 1975 |
Report No. 093193 |
Title
UNITED STATSSGENERALACCOUNTING OFFICE
REGIONAL
ROOM 201 415 FIRST OFFICE
AVENUE NORTH SEATTLE, WASHINGTON 98109 Major General Rxhard E. McConnell Divlslon Engineer North Paclflc Dlvlslon U.S. Army Corps of Engineers 210 Customs House Portland, Oregon 97209 Dear General
_-/ McConnell We have completed our review of the accounts and accounting procedures for the Corps of Engineers proJects Included ... |
| 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. 091092 |
Title
THE CITY OF WASHINGTON .In 1892 Currier 24 l a p s lithogrciph shouc n birds-eye iieic of the city of Wmhington f r o m the Potomac, looking north. Capitol Hill dominates the uiew. Besides the Washington Monument. other Goziernment structures shown include the White House: the War, Natiy & State Building; the Treasury; the Patent OfJice: and the Smithsonian Institution. At the foot o Capitol Hill... |
| Date Jan. 1, 1975 |
Report No. 091060 |
Title
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| 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 Aug. 1, 1974 |
Report No. 090875 |
Title
Y
1 - * , - r
\ USING REGRES,SION ANALYSIS TO'ESTIMATE COSTS: A' Ck!k.STUDY
/
* ' CONTENTS CHAPTER 1 INTRODUCTION Purpose of case s t u d y What is regression? THE AUDIT SITUATION Legislative mandate for the review Need for life-cycle estimates
GAO ANALYSIS Analytical Procedure Example: analysis of pharmacy department
USE OF THE ANALYSIS PAGE 1 1 1 2 2 2
4 5
7 3 4 10 CHAPTER 1
INTRODUCTION T h i s... |
| 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 May 22, 1974 |
Report No. 093138 |
Title
7014 FEDERAL DROVER, BUILDING, COLORADO 1961STou~ STREET 30202 May 22, 1974 Comiiander Department of the Air APO New York 09677 Dear Sir: llllllllllllll llllllllllllllllll Ill lllllllllllllll
Force
LM093138 Our audit of travel and temporary lodging allowance (TLA) vouchers paid by the accounting and finance officer (AFO) at Goose ALr Base for the period October 2 through 31, 1973, disclosed the fo... |
| Date March 20, 1974 |
Report No. 093546 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE
WASHINGTON REGION AL OFFICE FIFTHFLOOR 803WESTBROADSTREET FALLS CHURCH,VIRGINIA 22046 WY Mr. Carroll Smith AssIstant Admlnlstrator for Admlnlstratlon National Credit Union Adminlstratlon 2025 11 Street, NW. Washington, D.C. 20036 Dear Mr. Srmth. In the course of our recently completed audit of the Admmlstration, we saw at first hand the progress that has bee... |
| Date Feb. 15, 1974 |
Report No. 093554 |
Title
UNITEDSTATES GENERAL ACCOUNTINGOFFICE
WASHINGTON
803 FALLS REGIONAL OFFICE FIFTH FLOOR WEST BROAD STREET CHURCH, VIRGINIA 22046 Mr. John L. Burke
Vice-President Fiscal Management Government National Mortgage Association Department of Housing and Urban Development Dear Mr. Burke: FEB 1 5 1974 llllllllllllllllllllllllllllll
LM093554 As you know, we place considerable reliance on the work the Federal... |
| 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. 091050 |
Title
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| Date Jan. 1, 1974 |
Report No. 091011 |
Title
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| Date Jan. 1, 1974 |
Report No. 091090 |
Title
e Capitol of the United States-1844 . . ..
. , . , . .. . . . . I , _ " _ I . This picture is the enrliest known photogrtiphir imuge 01 the U S . Capitol Building, home of the national legislature, the CongresJ of the United States. dnguerreot\pe pltite about 1836 and is attributed to John Plumbe, /ram the east. T h e stcitue on the north side ot the portico is not in place. T h e building is cli... |
| 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 June 22, 1973 |
Report No. 094535 |
Title
:*
ADDRESS BY ASSZSTAPJT D I R E C M R , GENERAL G O V E R W N T D I V I S I O N 1l1 lllllllllIl1111 Il1 1lI1 l
094535 UNITED STATES GENERAL ACCOUNTING OFFICE
Y ALBERT M. HAIR BEFORE STATE AND LOCAL GOVERNMENT O F F I C I A L S O F CALIFORNIA, ARIZONIA AND NEVADA SEMINAR ON REVENUE SHARING SPONSORED BY THE C I T Y OF
SAN DIEGO, CALIFORNIA "THE GENERAL ACCOUNTING O F F I C E LOOKS AT REVENUE SHARIN... |
| Date April 5, 1973 |
Report No. 093859 |
Title
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| Date March 6, 1973 |
Report No. 093881 |
Title
UNITED STATES GENERAL WCCOUNTIMG OFFICE
REGIONAL
7014 F.EDERAL BUILDING DENVER,COLORADO OFFICE
1961Sxw~ STREET 80202 MaJor General Maurice Adlutant General Utah NatIonal Guard Salt Lake City, Utah Dear General Watts * L. Watts 84108 We have completed our The maJor Payroll System. adequacy and effectiveness audit. In our opfnlon, the used, with a few exceptions, timely payroll. review of the Almy N... |
