| Date |
Report No. |
Title |
| 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
|
| Date April 1, 2002 |
Report No. A05821 |
Title
|
| 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 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
|
| Date Jan. 1, 2002 |
Report No. A05146 |
Title
|
| 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. 1, 2001 |
Report No. A03634 |
Title
|
| Date Oct. 1, 2001 |
Report No. A03643 |
Title
|
| Date Aug. 1, 2001 |
Report No. A02538 |
Title
;; KAUB .- 7. ,.z. ,,c,Federal Accounting,.,i :,. ,. Advisory .: Why or why not? Do you believe that the standard should specify certain criteria, such as program size, for identifying major programs? If so, do you believe that the largest programs should be identified as major programs? What other criteria would you suggest? The Board considered a special situation in which some entities administ... |
| 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
|
| 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
|
| 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 June 1, 2001 |
Report No. A01441 |
Title
Issue 68 l June 200 l/July 2QO 1 FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD AAAPC Member Lane Four Years of Service Concludes he Accounting and Auditing Policy Committee’s original at-large member, Mr. Jay Lane, has completed his service. Mr. Lane was an original member of the Committee and was instrumental in establishing the original operating procedures as well as the first five Technical Re... |
| 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 ... |
| Date May 1, 2001 |
Report No. GAO-01-703G |
Title
United States General Accounting Office Washington, DC 20548 May 2001 HEADS OF DEPARTMENTS AND AGENCIES Improper payments are a widespread and significant problem in the federal government and will continue to be of concern in the future. They include inadvertent errors, payments for unsupported or inadequately supported claims, payments for services not rendered, payments to ineligible beneficiar... |
| 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-01-438 |
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 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 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 ... |
| 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 Dec. 1, 2000 |
Report No. GAO-01-186G |
Title
United States General Accounting Office Washington, DC 20548 December 2000 The Federal Managers’ Financial Integrity Act of 1982 (FMFIA) (31 U.S.C. 3512(c), (d)) requires the General Accounting Office (GAO) to issue government internal control standards and guidelines. As part of our responsibility under FMFIA and because of our commitment to improving financial management in government, we are ... |
| 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-01-159SP |
Title
United States General Accounting Office GAO
November 2000 Determining Performance and Accountability Challenges and High Risks GAO-01-159SP Contents Foreword Determining Performance and Accountability Challenges and High Risks
Introduction Criteria for Identifying and Assessing Major Program and Mission Areas Criteria for Assessing Agency Management and Program Performance Criteria for Determining... |
| 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-00-317 |
Title
United States General Accounting Office GAO
September 2000 Report to Congressional Requesters FINANCIAL MANAGEMENT Census Monitoring Board Disbursements, Internal Control Weaknesses, and Other Matters GAO/AIMD-00-317 Printed copies of this document will be available shortly.
GAO Form 171 Rev. (3/99) U.S. GOVERNMENT PRINTING OFFICE 1991-523-762 Contents Letter Appendixes
Appendix I: Census Monitori... |
| 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. 28, 2000 |
Report No. NSIAD-00-235 |
Title
United States General Accounting Office GAO
September 2000 Report to the Chairman, Committee on Foreign Relations, U.S. Senate INTER-AMERICAN FOUNDATION Better Compliance With Some Key Procedures Needed GAO/NSIAD-00-235 Contents Letter Appendixes
Appendix I: Comments From the Inter-American Foundation 3 26 35 37 7 10 11 17 Appendix II: Comments From the Department of State Appendix III: GAO Contac... |
