| Date |
Report No. |
Title |
| 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 10, 2005 |
Report No. GAO-05-553R |
Title
A United States Government Accountability Office Washington, D.C. 20548 June 10, 2005 Mr. Steven O. App Deputy to the Chairman and Chief Financial Officer Federal Deposit Insurance Corporation Subject: Management Report: Opportunities for Improvements in FDIC’s Internal Controls and Accounting Procedures Dear Mr. App: In February 2005, we issued our opinions on the calendar year 2004 financial s... |
| 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 May 26, 2005 |
Report No. GAO-05-244 |
Title
United States Government Accountability Office GAO
May 2005 Report to the Chairman, U.S. Securities and Exchange Commission FINANCIAL AUDIT Securities and Exchange Commission’s Financial Statements for Fiscal Year 2004 GAO-05-244 a May 2005 FINANCIAL AUDIT Highlights
Highlights of GAO-05-244, a report to the Chairman of the Securities and Exchange Commission Accountability Integrity Reliability ... |
| Date May 4, 2005 |
Report No. GAO-05-407 |
Title
United States Government Accountability Office GAO
May 2005 Report to the Secretary of the Treasury and the Director of the Office of Management and Budget FINANCIAL AUDIT Process for Preparing the Consolidated Financial Statements of the U.S. Government Continues to Need Improvement GAO-05-407 a May 2005 FINANCIAL AUDIT Highlights
Highlights of GAO-05-407, a report to the Secretary of the Treasur... |
| Date April 27, 2005 |
Report No. GAO-05-247R |
Title
United States Government Accountability Office Washington, DC 20548 April 27, 2005 The Honorable Mark W. Everson Commissioner of Internal Revenue Subject: Management Report: Improvements Needed in IRS’s Internal Controls Dear Mr. Everson: In November 2004, we issued our report on the results of our audit of the Internal Revenue Service’s (IRS) financial statements as of, and for the fiscal yea... |
| Date March 16, 2005 |
Report No. GAO-05-223 |
Title
United States Government Accountability Office GAO
March 2005 Report to Congressional Committees CREDIT REPORTING LITERACY Consumers Understood the Basics but Could Benefit from Targeted Educational Efforts GAO-05-223 a March 2005 CREDIT REPORTING LITERACY Highlights
Highlights of GAO-05-223, a report to congressional committees Accountability Integrity Reliability Consumers Understood the Basics ... |
| Date March 1, 2005 |
Report No. GAO-05-298 |
Title
United States Government Accountability Office GAO
March 2005 Report to Congressional Committees FINANCIAL AUDIT American Battle Monuments Commission’s Financial Statements for Fiscal Years 2004 and 2003 GAO-05-298 a March 2005 FINANCIAL AUDIT Highlights
Highlights of GAO-05-298, a report to the Senate and House Committees on Veterans' Affairs Accountability Integrity Reliability American Battle... |
| Date Feb. 9, 2005 |
Report No. GAO-05-284T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 2:00 p.m. Wednesday, February 9, 2005 Testimony
Before the Committee on Government Reform, House of Representatives FISCAL YEAR 2004 U.S. GOVERNMENT FINANCIAL STATEMENTS Sustained Improvement in Federal Financial Management Is Crucial to Addressing Our Nation’s Future Fiscal Challenges
Statement of David M. Wa... |
| 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 Nov. 5, 2004 |
Report No. GAO-05-116 |
Title
United States Government Accountability Office GAO
November 2004 Report to the Secretary of the Treasury FINANCIAL AUDIT Bureau of the Public Debt’s Fiscal Years 2004 and 2003 Schedules of Federal Debt GAO-05-116 a November 2004 FINANCIAL AUDIT Highlights
Highlights of GAO-05-116, a report to the Secretary of the Treasury. Accountability Integrity Reliability Bureau of the Public Debt’s Fiscal... |
| Date Sept. 20, 2004 |
Report No. GAO-04-910R |
Title
United States Government Accountability Office Washington, DC 20548 September 20, 2004 The Honorable Norm Coleman Chairman The Honorable Carl Levin Ranking Minority Member Permanent Subcommittee on Investigations Committee on Governmental Affairs United States Senate The Honorable John Ensign Chairman The Honorable Daniel K. Akaka Ranking Minority Member Subcommittee on Readiness and Management Su... |
| Date Aug. 31, 2004 |
Report No. GAO-04-966 |
Title
United States Government Accountability Office GAO
August 2004 Report to Congressional Committees ARCHITECT OF THE CAPITOL Midyear Status Report on Implementation of Management Review Recommendations GAO-04-966 a August 2004 ARCHITECT OF THE CAPITOL Midyear Status Report on Implementation of Management Review Recommendations Highlights of GAO-04-966, a report to Congressional committees. The Confe... |
| Date Aug. 27, 2004 |
Report No. GAO-04-906 |
Title
United States Government Accountability Office GAO
August 2004 Report to the Secretary of the Senate FINANCIAL AUDIT U.S. Senate Gift Shop Revolving Fund’s Fiscal Years 2002 and 2001 Financial Statements GAO-04-906 a Contents Letter Transmittal Letter
Opinion on the Financial Statement Opinion on Internal Control Compliance with Laws and Regulations Objectives, Scope, and Methodology Managementâ... |
| Date Aug. 27, 2004 |
Report No. GAO-04-905 |
Title
United States Government Accountability Office GAO
August 2004 Report to the Secretary of the Senate FINANCIAL AUDIT U.S. Senate Stationery Room Revolving Fund’s Fiscal Years 2002 and 2001 Financial Statements GAO-04-905 a Contents Letter Auditor’s Report
Opinion on the Financial Statement Opinion on Internal Control Compliance with Laws and Regulations Recommendations for Executive Action Obj... |
| Date July 8, 2004 |
Report No. GAO-04-962T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 1:30 p.m. EDT Thursday July 8, 2004 Testimony
Before the Subcommittee on Commerce, Trade, and Consumer Protection, House Committee on Energy and Commerce FINANCIAL ACCOUNTING STANDARDS Accounting for Stock Options and Other Share-Based Payments
Statement of David M. Walker Comptroller General of the United States GAO-0... |
| Date July 8, 2004 |
Report No. GAO-04-886T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:30 a.m. EDT Thursday, July 8, 2004 Testimony
Before the Subcommittee on Financial Management, the Budget, and International Security, Committee on Governmental Affairs, U.S. Senate FISCAL YEAR 2003 U.S. GOVERNMENT FINANCIAL STATEMENTS Sustained Improvement in Federal Financial Management Is Crucial to Addressing Our... |
| Date June 28, 2004 |
Report No. GAO-04-840R |
Title
Comptroller General of the United States United States General Accounting Office Washington, DC 20548 June 28, 2004 The Honorable Richard C. Shelby Chairman The Honorable Paul S. Sarbanes Ranking Minority Member Committee on Banking, Housing, and Urban Affairs United States Senate Subject: Independent Standard-Setting Process for Establishing Accounting Standards for Private-Sector Entities This l... |
| Date June 16, 2004 |
Report No. GAO-04-677R |
Title
United States General Accounting Office Washington, DC 20548 June 16, 2004 Mr. Steven O. App Deputy to the Chairman and Chief Financial Officer Federal Deposit Insurance Corporation Subject: Management Report: Opportunities for Improvements in FDIC’s Internal Controls and Accounting Procedures Dear Mr. App: In February 2004, we issued our opinions on the calendar year 2003 financial statements o... |
| Date May 26, 2004 |
Report No. GAO-04-741R |
Title
United States General Accounting Office Washington, DC 20548 May 26, 2004 The Honorable Ernest J. Istook, Jr. Chairman The Honorable John W. Olver Ranking Minority Member Subcommittee on Transportation, Treasury, and Independent Agencies Committee on Appropriations House of Representatives Subject: GSA Actions Leading to Proposed Debarment of WorldCom
1 On June 25, 2002, WorldCom, Inc., announced ... |
| Date April 30, 2004 |
Report No. GAO-04-624R |
Title
Comptroller General of the United States United States General Accounting Office Washington, DC 20548 April 30, 2004 The Honorable Todd R. Platts Chairman Subcommittee on Government Efficiency and Financial Management Committee on Government Reform House of Representatives Subject: Responses to Posthearing Questions Related to GAO’s Testimony on the U.S. Government’s Consolidated Financial Sta... |
| Date April 23, 2004 |
Report No. GAO-04-283 |
Title
United States General Accounting Office GAO
April 2004 Report to the Subcommittee on Domestic and International Monetary Policy, Trade, and Technology, Committee on Financial Services, House of Representatives COINS AND CURRENCY How the Costs and Earnings Associated with Producing Coins and Currency Are Budgeted and Accounted For GAO-04-283 a April 2004 COINS AND CURRENCY How the Costs and Earning... |
| Date March 31, 2004 |
Report No. GAO-04-395 |
Title
United States General Accounting Office GAO
March 2004 Report to the Ranking Minority Member, Committee on Education and the Workforce, House of Representatives PRIVATE PENSIONS Publicly Available Reports Provide Useful but Limited Information on Plans’ Financial Condition GAO-04-395 March 2004 PRIVATE PENSIONS Publicly Available Reports Provide Useful but Limited Information on Plans’ Financi... |
| Date March 31, 2004 |
Report No. GAO-04-389 |
Title
United States General Accounting Office GAO
March 2004 Report to the Senate Sergeant at Arms FINANCIAL AUDIT Senate Health Promotion Revolving Fund’s Fiscal Year 2002 Financial Statements GAO-04-389 a Contents Letter Auditor’s Report
Opinion on the Financial Statements Opinion on Internal Control Compliance with Laws and Regulations Objectives, Scope, and Methodology Recommendations for Execut... |
| Date March 29, 2004 |
Report No. GAO-04-567R |
Title
United States General Accounting Office Washington, DC 20548 March 29, 2004 The Honorable Jim Nussle Chairman, Committee on the Budget House of Representatives Subject: Department of Education’s Federal Direct Loan Program: Status of Recommendations to Improve Cost Estimates and Presentation of Updated Cash Flow Information Dear Mr. Chairman: Under the Department of Education’s Federal Direct ... |
| Date March 11, 2004 |
Report No. GAO-04-313 |
Title
United States General Accounting Office GAO
March 2004 Report to Congressional Requesters AIR POLLUTION EPA Could Take Additional Steps to Help Maximize the Benefits from the 2007 Diesel Emissions Standards GAO-04-313 a March 2004 AIR POLLUTION EPA Could Take Additional Steps to Help Maximize the Benefits from the 2007 Diesel Emissions Standards Highlights of GAO-04-313, a report to congressional ... |
| Date March 3, 2004 |
Report No. GAO-04-477T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 2:00 p.m. EST Wednesday, March 3, 2004 Testimony Before the Subcommittee on Government Efficiency and Financial Management, Committee on Government Reform, House of Representatives FISCAL YEAR 2003 U.S. GOVERNMENT FINANCIAL STATEMENTS Sustained Improvement in Federal Financial Management Is Crucial to Addressing Our Na... |
| 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 Oct. 30, 2003 |
Report No. GAO-04-45 |
Title
United States General Accounting Office GAO
October 2003 Report to the Secretary of the Treasury and the Director of the Office of Management and Budget FINANCIAL AUDIT Process for Preparing the Consolidated Financial Statements of the U.S. Government Needs Improvement GAO-04-45 a October 2003 FINANCIAL AUDIT Process for Preparing the Consolidated Financial Statements of the U.S. Government Needs ... |
| Date Aug. 7, 2003 |
Report No. GAO-03-1079R |
Title
United States General Accounting Office Washington, DC 20548 August 7, 2003 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the General Federation of Women’s Clubs for Fiscal Years 2000-2002 Dear Mr. Chairman: As requested, we reviewed the audit re... |
| Date July 23, 2003 |
Report No. GAO-03-687R |
Title
United States General Accounting Office Washington, DC 20548 July 23, 2003 The Honorable Mark W. Everson Commissioner of Internal Revenue Subject: Management Report: Improvements Needed in Controls over IRS’s Excise Tax Certification Process Dear Mr. Everson: The Internal Revenue Service (IRS), along with other components of the Department of the Treasury, collects and distributes excise tax rec... |
| Date June 27, 2003 |
Report No. GAO-03-903R |
Title
A United States General Accounting Office Washington, D.C. 20548 June 27, 2003 The Honorable Todd R. Platts Chairman, Subcommittee on Government Efficiency and Financial Management Committee on Government Reform House of Representatives Subject: Financial Management Systems: Core Financial Systems at the 24 Chief Financial Officers Act Agencies Dear Mr. Chairman: On April 8, 2003, we testified bef... |
| Date June 16, 2003 |
Report No. GAO-03-848R |
Title
Comptroller General of the United States United States General Accounting Office Washington, DC 20548 June 16, 2003 The Honorable Todd R. Platts Chairman Subcommittee on Government Efficiency and Financial Management Committee on Government Reform House of Representatives Subject: Responses to Posthearing Questions Related to GAO’s Testimony on the U.S. Government’s Consolidated Financial Stat... |
| Date June 9, 2003 |
Report No. GAO-03-885R |
Title
United States General Accounting Office Washington, DC 20548 June 9, 2003 The Honorable Rod Paige The Secretary of Education Subject: Response to the Department of Education’s Request to Reconsider the High-Risk Designation of Federal Student Aid Programs Dear Mr. Secretary: This letter is in response to your May 2, 2003, letter requesting that we make a commitment to reconsider by early this su... |
| Date April 8, 2003 |
Report No. GAO-03-572T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:30 a.m. Tuesday, April 8, 2003 Testimony
Before the Subcommittee on Government Efficiency and Financial Management, Committee on Government Reform, House of Representatives FISCAL YEAR 2002 U.S. GOVERNMENT FINANCIAL STATEMENTS Sustained Leadership and Oversight Needed for Effective Implementation of Financial Manage... |
| 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 Jan. 17, 2003 |
Report No. GAO-03-395R |
Title
United States General Accounting Office Washington, DC 20548 January 17, 2003 The Honorable Paul S. Sarbanes Ranking Minority Member Committee on Banking, Housing, and Urban Affairs United States Senate Subject: Financial Statement Restatement Database On October 4, 2002, we issued a report to you entitled Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remainin... |
| Date Jan. 3, 2003 |
Report No. GAO-03-87 |
Title
United States General Accounting Office GAO
January 2003 Report to the Ranking Minority Member, Committee on Small Business and Entrepreneurship, U. S. Senate SMALL BUSINESS ADMINISTRATION Accounting Anomalies and Limited Operational Data Make Results of Loan Sales Uncertain GAO-03-87 a January 2003 SMALL BUSINESS ADMINISTRATION Accounting Anomalies and Limited Operational Data Make Results of Loa... |
