| Date |
Report No. |
Title |
| Date July 22, 2005 |
Report No. GAO-05-609R |
Title
A United States Government Accountability Office Washington, D.C. 20548 July 22, 2005 Mr. Dennis Winans Chief Financial Officer National Credit Union Administration Mr. William A. DeSarno Acting Inspector General National Credit Union Administration Subject: Financial Audit: The National Credit Union Share Insurance Fund’s 2003 Management Representation Letter on Its Financial Statements As you ... |
| Date July 22, 2005 |
Report No. GAO-05-610R |
Title
A United States Government Accountability Office Washington, D.C. 20548 July 22, 2005 Mr. James C. Gerber Chief Financial Officer Pension Benefit Guaranty Corporation Mr. Robert L. Emmons Inspector General Pension Benefit Guaranty Corporation Subject: Financial Audit: The Pension Benefit Guaranty Corporation’s Fiscal Year 2004 Management Representation Letter on Its Financial Statements As you k... |
| Date July 22, 2005 |
Report No. GAO-05-601R |
Title
A United States Government Accountability Office Washington, D.C. 20548 July 22, 2005 Ms. Lisa Fiely Chief Financial Officer U.S. Agency for International Development Mr. Bruce Crandlemire Acting Inspector General U.S. Agency for International Development Subject: Financial Audit: The United States Agency for International Development’s Fiscal Year 2004 Management Representation Letter on Its Fi... |
| Date July 14, 2005 |
Report No. GAO-05-206 |
Title
United States Government Accountability Office GAO
July 2005 Report to the Congress FINANCIAL AUDIT Capitol Preservation Fund’s Fiscal Years 2003 and 2002 Financial Statements GAO-05-206 a Contents Letter
Opinion on Financial Statements Consideration of Internal Control Compliance with Laws and Regulations Objective, Scope, and Methodology Commission Comments 1 2 3 3 3 5 6 6 7 8 9 Financial Stat... |
| Date July 14, 2005 |
Report No. GAO-05-596R |
Title
A United States Government Accountability Office Washington, D.C. 20548 July 14, 2005 The Honorable Otto J. Wolff Chief Financial Officer Department of Commerce The Honorable Johnnie E. Frazier Inspector General Department of Commerce Subject: Financial Audit: The Department of Commerce’s Fiscal Year 2004 Management Representation Letter on Its Financial Statements As you know, the Secretary of ... |
| Date July 14, 2005 |
Report No. GAO-05-597R |
Title
A United States Government Accountability Office Washington, D.C. 20548 July 14, 2005 The Honorable Susan J. Grant Chief Financial Officer Department of Energy The Honorable Gregory H. Friedman Inspector General Department of Energy Subject: Financial Audit: The Department of Energy’s Fiscal Year 2004 Management Representation Letter on Its Financial Statements As you know, the Secretary of the ... |
| Date July 14, 2005 |
Report No. GAO-05-600R |
Title
A United States Government Accountability Office Washington, D.C. 20548 July 14, 2005 The Honorable Andrew B. Maner Chief Financial Officer Department of Homeland Security Mr. Richard L. Skinner Acting Inspector General Department of Homeland Security Subject: Financial Audit: The Department of Homeland Security’s Fiscal Year 2004 Management Representation Letter on Its Financial Statements As y... |
| Date July 14, 2005 |
Report No. GAO-05-604R |
Title
A United States Government Accountability Office Washington, D.C. 20548 July 14, 2005 Ms. Kathleen M. Turco Chief Financial Officer General Services Administration The Honorable Daniel R. Levinson Inspector General General Services Administration Subject: Financial Audit: The General Services Administration’s Fiscal Year 2004 Management Representation Letter on Its Financial Statements As you kn... |
| Date June 23, 2005 |
Report No. GAO-05-587R |
Title
A United States Government Accountability Office Washington, D.C. 20548 June 23, 2005 The Honorable Tina W. Jonas Chief Financial Officer Department of Defense The Honorable Joseph E. Schmitz Inspector General Department of Defense Subject: Financial Audit: The Department of Defense’s Fiscal Year 2004 Management Representation Letter on Its Financial Statements As you know, the Secretary of the ... |
| Date June 23, 2005 |
Report No. GAO-05-594R |
Title
A United States Government Accountability Office Washington, D.C. 20548 June 23, 2005 The Honorable Jack Martin Chief Financial Officer Department of Education The Honorable John P. Higgins, Jr. Inspector General Department of Education Subject: Financial Audit: The Department of Education’s Fiscal Year 2004 Management Representation Letter on Its Financial Statements As you know, the Secretary ... |
| Date June 23, 2005 |
Report No. GAO-05-588R |
Title
A United States Government Accountability Office Washington, D.C. 20548 June 23, 2005 Mr. Kerry Weems Acting Chief Financial Officer Department of Health and Human Services Mr. Daniel R. Levinson Acting Inspector General Department of Health and Human Services Subject: Financial Audit: The Department of Health and Human Services’s Fiscal Year 2004 Management Representation Letter on Its Financia... |
| Date June 23, 2005 |
Report No. GAO-05-593R |
Title
A United States Government Accountability Office Washington, D.C. 20548 June 23, 2005 The Honorable Samuel T. Mok Chief Financial Officer Department of Labor The Honorable Gordon S. Heddell Inspector General Department of Labor Subject: Financial Audit: The Department of Labor’s Fiscal Year 2004 Management Representation Letter on Its Financial Statements As you know, the Secretary of the Treasu... |
| Date June 23, 2005 |
Report No. GAO-05-592R |
Title
A United States Government Accountability Office Washington, D.C. 20548 June 23, 2005 Mr. Sid L. Kaplan Acting Assistant Secretary and Chief Financial Officer Department of State The Honorable Howard J. Krongard Inspector General Department of State Subject: Financial Audit: The Department of State’s Fiscal Year 2004 Management Representation Letter on Its Financial Statements As you know, the S... |
| 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 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 Feb. 16, 2005 |
Report No. GAO-05-321T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 2:00 p.m. EST Wednesday, February 16, 2005 Testimony
Before the Subcommittee on Government Management, Finance, and Accountability, Committee on Government Reform, House of Representatives FINANCIAL MANAGEMENT Effective Internal Control Is Key to Accountability
Statement of Jeffrey C. Steinhoff Managing Director... |
| Date Feb. 11, 2005 |
Report No. GAO-05-229 |
Title
United States Government Accountability Office GAO
February 2005 Report to the Chairman, Committee on Homeland Security and Governmental Affairs, U.S. Senate CONTRACT MANAGEMENT Opportunities to Improve Pricing of GSA Multiple Award Schedules Contracts GAO-05-229 a February 2005 CONTRACT MANAGEMENT Highlights
Highlights of GAO-05-229, a report to Chairman, Senate Homeland Security and Governmental... |
| 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-05-27R |
Title
United States Government Accountability Office Washington, DC 20548 November 5, 2004 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 report, which we agreed to perform and with which you concurred, solely to assist your off... |
| 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 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 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 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 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 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 Nov. 14, 2003 |
Report No. GAO-04-212R |
Title
United States General Accounting Office Washington, DC 20548 November 14, 2003 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 report, which we agreed to perform and with which you concurred, solely to assist your office in... |
| 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 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 28, 2003 |
Report No. GAO-03-457 |
Title
United States General Accounting Office GAO
March 2003 Report to the Chairman and Ranking Minority Member, Subcommittee on Readiness and Management Support, Committee on Armed Services, U.S. Senate FINANCIAL MANAGEMENT DOD’s Metrics Program Provides Focus for Improving Performance GAO-03-457 a March 2003 FINANCIAL MANAGEMENT
Highlights of GAO-03-457, a report to the Chairman and Ranking Minority... |
| 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 Oct. 1, 2002 |
Report No. A03633 |
Title
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| Date Oct. 1, 2002 |
Report No. A06726 |
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. A04577 |
Title
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| Date July 1, 2002 |
Report No. A05796 |
Title
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| 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... |
