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Guidance on Complying with Government Auditing Standards Reporting Requirements for the Report on Internal Control for Audits of Certain Entities Subject to the Requirements of the Sarbanes-Oxley Act of 2002 and Government Auditing Standards

Description: Other written product issued by the Government Accountability Office with an abstract that begins "In this document, GAO provides guidance on complying with government auditing standards reporting requirements for the report on internal control for audits of certain entities subject to the requirements of the Sarbanes-Oxley Act of 2002 and Government Auditing Standards."
Date: December 20, 2007
Creator: United States. Government Accountability Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Improper Payments: Responses to Posthearing Questions Related to Status of Agencies' Efforts to Address Improper Payment and Recovery Auditing Requirements

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "On January 31, 2008, we testified before Congress' subcommittee at a hearing entitled, "Eliminating Agency Payment Errors." At the hearing, we discussed federal agencies' progress in addressing key requirements of the Improper Payments Information Act of 2002 (IPIA) and Section 831 of the National Defense Authorization Act for Fiscal Year 2002, commonly known as the Recovery Auditing Act. Our review and … more
Date: June 20, 2008
Creator: United States. Government Accountability Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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International Journal of Government Auditing, April 2000, Vol. 27, No. 2 (German Version)

Description: Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institution (INTOSAI) includes articles concerning: (1) auditing in the South Pacific; (2) new training infrastructure in the Asian Organization of Supreme Audit Institutions; (3) national responsibilities and international activities of selected Supreme Audit Institutions; (4) the office of the Auditor General of Mexico; (5) reports in prin… more
Date: April 1, 2000
Creator: United States. General Accounting Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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International Journal of Government Auditing, January 2000, Vol. 27, No. 1

Description: Other written product issued by the General Accounting Office with an abstract that begins "This journal of the International Organization of Supreme Audit Institutions (INTOSAI) includes articles regarding: (1) issues concerning auditing in the new century as discussed at the 17th Commonwealth Auditors-General Conference held in Sun City, South Africa in October 1999; (2) efforts to encourage public health services, public works, and technical assistance at the Organization of African Supreme … more
Date: January 1, 2000
Creator: United States. General Accounting Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Financial Management: DOD's Ability to Prevent, Identify, Investigate, and Report on Antideficiency Act Violations

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "This report formally transmits a briefing in response to Senate Report No.110-77, which accompanied the National Defense Authorization Act for Fiscal Year 2008. The Senate Report directed GAO to review the department's efforts to prevent, identify, investigate, and report Antideficiency Act (ADA) violations and disciplinary actions taken when violations occur. On July 22, 2008, we provided our preliminar… more
Date: July 28, 2008
Creator: United States. Government Accountability Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Management Report: Improvements Are Needed to Strengthen the American Battle Monuments Commission's Internal Controls and Accounting Procedures

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "During our audit of the Commission’s fiscal years 2011 and 2010 financial statements, we identified the following internal control deficiencies that, collectively, constituted a significant deficiency in the Commission’s internal control over financial reporting as of September 30, 2011."
Date: July 26, 2012
Creator: United States. Government Accountability Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Financial Audit: The Farm Credit System Insurance Corporation's Fiscal Year 2003 Management Representation Letter on Its Financial Statements

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit t… more
Date: June 23, 2005
Creator: United States. Government Accountability Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Financial Management: Further Actions Are Needed to Establish Framework to Guide Audit Opinion and Business Management Improvement Efforts at DOD

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "As the Comptroller General recently testified and as discussed in our latest financial audit report, the Department of Defense's (DOD) financial management deficiencies, taken together, continue to represent the single largest obstacle to achieving an unqualified opinion on the U.S. government's consolidated financial statements. For example, to date, none of the military services has passed the test of … more
Date: September 20, 2004
Creator: United States. Government Accountability Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Financial Management: Improper Payments Reported in Fiscal Year 1999 Financial Statements

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the extent of improper payment estimates reported in agencies' during fiscal year (FY) 1999 financial statements."
Date: July 27, 2000
Creator: United States. General Accounting Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Financial Management: Audit of the Senate Gift Shop Revolving Fund for Fiscal Year 2010

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "In a letter dated July 22, 2010, Congress requested that we conduct an audit of the Senate Gift Shop's cash receipts and cash disbursements recorded in the Senate Gift Shop Revolving Fund for the fiscal year ended September 30, 2010. In the letter, Congress also requested that we review the inventory accounting procedures of the Gift Shop. The Senate Gift Shop was established on October 6, 1992, to sell … more
Date: April 6, 2011
Creator: United States. Government Accountability Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Independent Counsels: GAO Audit Responsibilities After OIC Termination

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on its audit responsibilities for independent counsels who have completed their investigations or whose offices have been officially terminated."
Date: June 4, 1999
Creator: United States. General Accounting Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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U.S. Postal Service Actions to Improve Its Financial Reporting

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Over the past 2 years, we have been raising concerns and have made recommendations regarding the lack of sufficient and timely periodic information on the U.S. Postal Service's financial condition and outlook available to the public between publications of its audited year-end financial statements. This report responds to a request that we provide periodic updates on several key areas related to the Service's f… more
Date: November 13, 2002
Creator: United States. General Accounting Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Investigation of Alleged Improper Relocation Allowance at the Department of Labor, Office of Inspector General

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Allegations of favoritism were raised about the Department of Labor's Office of Inspector General's (OIG) payment of relocation allowances to certain employees. GAO investigated the transfers of six OIG employees between or within its New York and New Jersey district offices from 1995 to November 2000. GAO found that decisions to grant or deny permanent change of station (PCS) and related relocation allowances… more
Date: December 8, 2000
Creator: United States. General Accounting Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Financial Audit: Restatements to the Nuclear Regulatory Commission's Fiscal Year 2003 Financial Statements

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. An issue meriting concern and close scrutiny that emerged during… more
Date: October 27, 2005
Creator: United States. Government Accountability Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Improper Payments: Responses to Posthearing Questions Related to Agencies' Progress in Addressing Improper Payment and Recovery Auditing Requirements

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "On March 29, 2007, we testified before the Senate Committee on Homeland Security and Governmental Affairs, Federal Financial Management, Government Information, Federal Services, and International Security Subcommittee at a hearing entitled, "Eliminating and Recovering Improper Payments." At the hearing, we discussed federal agencies' progress in addressing key requirements of the Improper Payments Infor… more
Date: May 30, 2007
Creator: United States. Government Accountability Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Single Audit: Opportunities Exist to Improve the Single Audit Process and Oversight

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "Federal government grant awards to state and local governments and nonprofit organizations have risen substantially from $7 billion in 1960 to $500 billion budgeted in fiscal year 2009. In constant dollars, federal grant awards rose from about $42 billion in 1960 to $500 billion in fiscal year 2009. The auditing of federal awards, including grant funds, administered by state and local governments and non… more
Date: March 13, 2009
Creator: United States. Government Accountability Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Financial Audit: The National Credit Union Share Insurance Fund's 2003 Management Representation Letter on Its Financial Statements

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit t… more
Date: July 22, 2005
Creator: United States. Government Accountability Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Library of Congress: Status of Retail Activities

Description: Correspondence issued by the General Accounting Office with an abstract that begins "This report evaluates the use of profits from the Library of Congress' retail activities to support other Library activities. GAO found that the Library has not yet developed an overall plan, specific business plans, pricing policies, or the accounting procedures to generate profits to support other activities. Although it has policies and procedures to control the use of its logo, the Library has not yet defi… more
Date: April 29, 2002
Creator: United States. General Accounting Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Financial Audit: The Department of Defense's Fiscal Year 2004 Management Representation Letter on Its Financial Statements

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit t… more
Date: June 23, 2005
Creator: United States. Government Accountability Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Financial Audit: Accounting and Internal Control Issues Identified During GAO's 2000 FDIC Financial Statement Audits

Description: Correspondence issued by the General Accounting Office with an abstract that begins "In May 2001, GAO issued its opinions on the calendar year 2000 financial statements of the Bank Insurance Fund, Savings Association Insurance Fund, and FSLIC Resolution Fund. GAO also issued its opinion on the effectiveness of the Federal Deposit Insurance Corporation's (FDIC) internal control as of December 31, 2000, and its evaluation of FDIC's compliance with selected provisions of laws and regulations for t… more
Date: June 28, 2001
Creator: United States. General Accounting Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Financial Management: Bureau of Reclamation Sources and Uses of Funds

Description: Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Bureau of Reclamation's sources and uses of funds at federal water projects, focusing on: (1) the Bureau's legal authorities and policies and procedures for obtaining, using, and accounting for funds, the types and amounts of funding obtained, and how funds were spent; (2) controls that were established to ensure that funds are properly obtained, used, and a… more
Date: May 26, 1999
Creator: United States. General Accounting Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Financial Audit: The Department of Education's Fiscal Year 2004 Management Representation Letter on Its Financial Statements

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to audit t… more
Date: June 23, 2005
Creator: United States. Government Accountability Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Improper Payments: Remaining Challenges and Strategies for Governmentwide Reduction Efforts

Description: Testimony issued by the Government Accountability Office with an abstract that begins "Federal agencies reported an estimated $115.3 billion in improper payments in fiscal year 2011, a decrease of $5.3 billion from the prior year reported estimate of $120.6 billion. According to the Office of Management and Budget (OMB), the $115.3 billion estimate was attributable to 79 programs spread among 17 agencies. Ten programs accounted for about $107 billion or 93 percent of the total estimated imprope… more
Date: March 28, 2012
Creator: United States. Government Accountability Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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Financial Audit: Restatements to the Department of State's Fiscal Year 2003 Financial Statements

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. An issue meriting concern and close scrutiny that emerged du… more
Date: September 20, 2005
Creator: United States. Government Accountability Office.
Item Type: Refine your search to only Text
Partner: UNT Libraries Government Documents Department
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