Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-310G, GAO's Congressional Protocols, July 2004. This report has been superseded by GAO-04-310G, GAO's Congressional Protocols July 2004. This document contains the protocols governing GAO's work for Congress. These protocols are intended to provide (1) clearly defined and transparent policies and practices relating to GAO's work and (2) a means of holding GAO accountable for commitments made to Congress and ensuring that GAO is consistent in dealing with all committees and members."

Correspondence issued by the General Accounting Office with an abstract that begins "Mitchell & Titus, LLP issued its Independent Auditors' Reports on the general purpose financial statements included in the District of Columbia's Comprehensive Annual Financial Report (CAFR) the fiscal year 1999. GAO reviewed the auditors' report in order to answer several congressional questions about to the CAFR. The independent auditors used generally accepted auditing procedures to ensure that the expenditures, revenues, and assets were properly stated in the CAFR. However, the auditors did not, when assessing the District's property, plant, and equipment, include in their risk analysis two issues that could affect the accuracy of the data reported. Accounting errors explained why the District of Columbia Financial Responsibility and Management Assistance Authority's actual expenditures were different on the CAFR and its own audited financial statements. The auditors' report notes that the District's Chief Financial Officer did not use proper procedures in performing reversal of accruals in the Advisory Neighborhood Commission's (ANC) account. By not following the stated procedures, ANC's expenditures were understated by about $277,000."