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Government Auditing Standards: 2003 Revision (Superseded by GAO-07-162G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-07-162G, Government Auditing Standards: January 2007 Revision. This is the Government Auditing Standards 2003 revision. This document outlines standards that contain requirements for auditor reporting on internal control. The revision supersedes the 1994 revision."
Date:
June 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Human Capital: A Guide for Assessing Strategic Training and Development Efforts in the Federal Government (Exposure Draft) (Superseded by GAO-04-546G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-546G, Human Capital: A Guide for Assessing Strategic Training and Development Efforts in the Federal Government, March 2004. This guide introduces a framework, consisting of a set of principles and key questions that federal agencies can use to ensure that their training and development investments are targeted strategically and are not wasted on efforts that are irrelevant, duplicative, or ineffective. Effective training and development programs are an integral part of a learning environment that can enhance the federal government's ability to attract and retain employees with the skills and competencies needed to achieve results for the benefit of the American people. Training and developing new and current staff to fill new roles and work in different waqys will be a crucial part of a federal government's endeavors to meet its transformation challenges. Ways that employees learn and achieve results will also continue to transform how agencies do business and engage employees in further innovation and improvements."
Date:
July 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs (Superseded by GAO-04-87G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-87G, Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs, November 2003. The federal government of the United States--the largest and most complex organization in the world--expended approximately $15 billion through federal organizations' purchase card programs in fiscal year 2002. As the steward of taxpayer dollars, federal agencies are accountable for how purchase cards are used and how the funds are spent. To that end, federal agencies are responsible for establishing and maintaining internal control to provide reasonable assurance that (1) the goals and objectives of the purchase card program are met and (2) safeguards against fraudulent, improper, and abusive purchases are adequate. Recent congressional testimony and Inspector General and GAO reports show that some federal agencies do not have adequate internal control over their purchase card programs. Without effective internal control, management has little assurance that fraudulent, improper, and abusive purchases are being prevented or, if occurring, are being promptly detected with appropriate corrective actions taken. A key element of internal control is monitoring that assesses the quality of performance over time and ensures that the findings …
Date:
May 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Forest Service: Year-end Financial Reporting Significantly Improved, but Certain Underlying Problems Remain
A letter report issued by the General Accounting Office with an abstract that begins "Since 1996, we have periodically reported on Forest Service financial management problems that we, the U.S. Department of Agriculture's (USDA) Office of the Inspector General, and other independent auditors have identified. We have designated the Forest Service financial management as a high-risk area since 1999. Because of these longstanding financial management deficiencies, the House Committee on Resource's Subcommittee on Forests and Forest Health asked GAO to report on the Forest Service's progress in correcting its financial management problems and on remaining challenges and actions underway to address those challenges."
Date:
May 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Navy Working Capital Fund: Backlog of Funded Work at the Space and Naval Warfare Systems Command Was Consistently Understated
A letter report issued by the General Accounting Office with an abstract that begins "The Space and Naval Warfare Systems Command (SPAWAR) has hundreds of millions of dollars of funded work that its working capital fund activities did not complete before the end of the fiscal year. Reducing the amount of workload carryover at fiscal year-end is a key factor in the effective management of Department of Defense (DOD) resources and in minimizing the "banking" of funds for work to be performed in subsequent years. GAO was asked to analyze SPAWAR's carryover balances. GAO assessed the accuracy of the budgeted amounts, the accuracy of the reported actual carryover balance, and the reliability of underlying financial data on which reported actual carryover is based."
Date:
July 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Transportation Research: Actions Needed to Improve Coordination and Evaluation of Research
A letter report issued by the General Accounting Office with an abstract that begins "The Research and Special Programs Administration (RSPA) within the Department of Transportation (DOT) is responsible for coordinating and ensuring the evaluation of DOT research programs to promote the efficient use of departmental research funds, which in fiscal year 2002 totaled over $1 billion. RSPA is also responsible for conducting multimodal research that cuts across different modes of transportation. The House Committee on Appropriations directed GAO to examine RSPA's coordination and evaluation of research within DOT and the status of its own multimodal research."
Date:
May 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Department of State
A letter report issued by the General Accounting Office with an abstract that begins "In its 2001 performance and accountability report on the Department of State, GAO identified important issues concerning the security of U.S. facilities and personnel overseas, visa issuance, illicit drugs entering the United States, information security, and other issues facing the department. The information GAO presents in this report is intended to sustain congressional attention and a departmental focus on continuing to make progress in addressing these challenges and ultimately overcoming them. This report is part of a special series of reports on governmentwide and agency-specific issues."
Date:
January 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Flood Insurance: Challenges Facing the National Flood Insurance Program
A statement of record issued by the General Accounting Office with an abstract that begins "Floods have been, and continue to be, the most destructive natural hazard in terms of economic loss to the nation. The National Flood Insurance Program is a key component of the federal government's efforts to minimize the damage and financial impact of floods. The program identifies flood-prone areas of the country, makes flood insurance available in the nearly 20,000 communities that participate in the program, and encourages flood-plain management efforts. Since its inception in 1969, the National Flood Insurance has provided $12 billion in insurance claims to owners of flood-damaged properties, and its building standards are estimated to save $1 billion annually. The program has been managed by the Federal Emergency Management Agency, but along with other activities of the agency, it was recently placed into the Department of Homeland Security. GAO has issued a number of reports on the flood insurance program and was asked to discuss the current challenges to the widespread success of the program."
Date:
April 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Bonneville Power Administration: Long-Term Fiscal Challenges
Correspondence issued by the General Accounting Office with an abstract that begins "The Bonneville Power Administration (BPA) provides about 45 percent of all electric power consumed in the Pacific Northwest--Idaho, Montana, Oregon, and Washington. The power that BPA markets and distributes is generated in large part at hydroelectric projects including dams in the Federal Columbia River Power System. BPA also owns and operates about 75 percent of the region's services. Under the Pacific Northwest Electric Power Planning and Conservation Act of 1980, BPA is responsible for ensuring an adequate, efficient, economical, and reliable power supply for the Pacific Northwest. To do so, BPA balances the needs of its customers against the highly variable water resources available for generating electricity. In maintaining this balance, BPA sometimes buys and sells or otherwise exchanges power with utilities with entities within and outside the Pacific Northwest. In addition to providing power, BPA is required under the 1980 act, various other laws, treaties and court cases, to "protect, mitigate, and enhance" fish and wildlife resources. Recently, BPA has witnessed a substantial deterioration in its financial condition. For example, BPA's cash reserves of $811 million at the end of fiscal year 2000 had fallen $188 million …
Date:
July 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Financial Audit Manual: Checklist for Reports Prepared Under the CFO Act--Revised 2003 Exposure Draft
Guidance issued by the General Accounting Office with an abstract that begins "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-provided resources. GAO and the PCIE are committed to keeping the FAM current. With this goal in mind,we are now requesting comments on an exposure draft that will revise the Checklist for Reports Prepared Under the CFO Act (CFO Checklist). This update will replace the current CFO Checklist in the FAM Volume II, Section 1004. Once finalized,the updated CFO Checklist will be designated in the FAM Volume II at section 1050."
Date:
October 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Department of Labor
A letter report issued by the General Accounting Office with an abstract that begins "In its 2001 performance and accountability report on the Department of Labor, GAO identified major management challenges in increasing the employment and earnings of America's workforce, protecting the benefits of workers, and fostering safe and healthy workplaces. The information GAO presents in this report is intended to help sustain congressional attention and a departmental focus on continuing to make progress in addressing these challenges and ultimately overcoming them. This report is part of a special series of reports on governmentwide and agency-specific issues."
Date:
January 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Department of Housing and Urban Development
A letter report issued by the General Accounting Office with an abstract that begins "This report addresses the major management challenges and program risks facing the U.S. Department of Housing and Urban Development (HUD) as it works to carry out its multiple and highly diverse missions. The report discusses the actions that HUD has taken and that are under way to address the challenges GAO identified in its Performance and Accountability Series 2 years ago. Also, GAO summarizes the challenges that remain, new ones that have emerged, and further actions that GAO believes are needed."
Date:
January 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Department of Justice
A letter report issued by the General Accounting Office with an abstract that begins "In its 2001 performance and accountability report on the Department of Justice, GAO identified five major management challenges. Justice has since made progress on (1) developing measurable performance targets in reducing illegal drugs and (2) improving management of its asset forfeiture program. However, three challenges remain and a fourth managing the FBI's transformation was added. GAO prepared this report to bring these major challenges to the attention of the Congress and Justice. This is part of a special series of reports on governmentwide and agency-specific issues."
Date:
January 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Smallpox Vaccination: Review of the Implementation of the Military Program
Correspondence issued by the General Accounting Office with an abstract that begins "On December 13, 2002, in response to growing concern that a terrorist or hostile regime might have access to the smallpox virus and attempt to use it against the American people, the President announced the formation of the National Smallpox Vaccination Program. The program has two components--one responsible for vaccinating civilians and another responsible for vaccinating military personnel. The Centers for Disease Control and Prevention (CDC) is responsible for implementing the civilian component of the National Smallpox Vaccination Program. The Department of Defense (DOD) is responsible for implementing the military component of the program. Because the National Smallpox Vaccination Program is the nation's first large-scale bioterrorism defense program, Congress asked us to assess the implementation of the program in order to aid the development of future programs. In April 2003, we reported on the implementation of the civilian component of the National Smallpox Vaccination Program. In this report, we describe (1) how DOD implemented its smallpox vaccination program and (2) the steps DOD took to facilitate the implementation of the program."
Date:
December 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Acquisition/Financial Systems Interface Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act (Exposure Draft) (Superseded by GAO-04-650G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-04-650G, Acquisition/Financial Systems Interface Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act, June 2004. The Federal Financial Management Improvement Act of 1996 (FFMIA) requires that agencies implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are described in detail in the Office of Management and Budget's (OMB) guidance and in the Federal Financial Management System Requirements series issued by the Joint Financial Management Improvement Program (JFMIP). JFMIP intends for its requirements series to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems that support program and financial managers, and to describe specific requirements of financial management systems."
Date:
December 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Benefit System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act (Supersedes GAO-02-762G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-02-762G, Benefit System Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act, September 2002. The Federal Financial Management Improvement Act of 1996 (FFMIA) 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 Federal Financial Management System Requirements series issued by the Joint Financial Management Improvement Program (JFMIP) and in the guidance issued by the Office of Management and Budget (OMB): Circular A-127, Financial Management Systems, and the January 4, 2001, Revised Implementation Guidance for the Federal Financial Management Improvement Act (FFMIA) of 1996. JFMIP intends for the requirements to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems to support program and financial managers, and to describe specific requirements of financial management systems. We are issuing this checklist, which reflects JFMIP's Benefit System (JFMIP-SR-01-01, September 2001), to assist (1) agencies in implementing and monitoring their benefit systems and (2) managers and auditors in reviewing their benefit systems to determine if they substantially comply …
Date:
October 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs (Supersedes GAO-03-678G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication supersedes GAO-03-678G, Audit Guide: Auditing and Investigating the Internal Control of Government Purchase Card Programs, May 2003. The federal government of the United States--the largest and most complex organization in the world--expended approximately $15 billion through federal organizations' purchase card programs in fiscal year 2002. As the steward of taxpayer dollars, federal agencies are accountable for how purchase cards are used and how the funds are spent. To that end, federal agencies are responsible for establishing and maintaining internal control to provide reasonable assurance that (1) the goals and objectives of the purchase card program are met and (2) safeguards against fraudulent, improper, and abusive purchases are adequate. Recent congressional testimony and inspector general and GAO reports show that some federal agencies do not have adequate internal control over their purchase card programs. Without effective internal control, management has little assurance that fraudulent, improper, and abusive purchases are being prevented or, if occurring, are being promptly detected with appropriate corrective actions taken. A key element of internal control is monitoring that assesses the quality of performance over time and ensures that the findings of audits and …
Date:
November 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Maintaining Effective Control over Employee Time and Attendance Reporting
Guidance issued by the General Accounting Office with an abstract that begins "Technological advances and changes in workplace habits have increasingly affected the operating environment for time and attendance (T&A) reporting in recent years. Perhaps the most significant influence on changes to T&A reporting, however, is advancing technology and the accelerated adoption of automation driven largely by the need for increased efficiency, as promoted by the Government Paperwork Elimination Act (GPEA). Although focused on electronic systems that process information obtained from and provided to sources outside the government, GPEA encourages agencies to seek internal applications of paperless systems and use of electronic signatures. This document (1) provides agencies with the flexibility needed to streamline T&A reporting systems and reduce their costs while maintaining adequate internal control, (2) updates the requirements for electronic signature control, and (3) addresses the need for controls over alternative workplace arrangements."
Date:
January 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Bureau of the Public Debt: Areas for Improvement in Computer Controls
Correspondence issued by the General Accounting Office with an abstract that begins "In connection with fulfilling the requirement to audit the financial statements of the U.S. government, GAO audited and reported on the Schedules of Federal Debt Managed by the Bureau of the Public Debt (BPD) for the fiscal years ended September 30, 2002 and 2001. As part of these audits, GAO performed a review of the general and application computer controls over key BPD financial systems."
Date:
May 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Information Technology: A Framework for Assessing and Improving Enterprise Architecture Management (Version 1.1) (Superseded by GAO-10-846G)
Guidance issued by the General Accounting Office with an abstract that begins "This publication is superseded by GAO-10-846G, Organizational Transformation: A Framework for Assessing and Improving Enterprise Architecture Management (Version 2.0), August 2010. Effective use of enterprise architectures is a recognized hallmark of successful public and private organizations. For over a decade, GAO has promoted the use of architectures, recognizing them as a crucial means to a challenging goal: agency operational structures that are optimally defined, in both business and technological environments. The alternative, as GAO's work has shown, is perpetuation of the kinds of operational environments that saddle most agencies today, in which lack of integration among business operations and supporting information technology (IT) resources leads to inefficiencies and duplication. Why are enterprise architectures so important? Metaphorically, an enterprise architecture is to an organization's operations and systems as a set of blue prints is to a building. That is, building blueprints provide those who own, construct, and maintain the building with a clear and understandable picture of the building's uses, features, functions, and supporting systems, including relevant building standards. Further, the building blueprints capture the relationships among building components and govern the construction process. Enterprise architectures provide to people …
Date:
April 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Financial Audit Manual: Update to Part II--Tools
Guidance issued by the General Accounting Office with an abstract that begins "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). The FAM provides guidance for financial audits conducted by the Inspector General community, GAO, and their contractors. The FAM is a key part in enhancing accountability over taxpayer-provided resources. GAO and the PCIE are committed to keeping the FAM current and intend to prepare updates as needed. With this goal in mind, a GAO/PCIE task force prepared this update to volume II of the FAM, which provides tools to assist the auditor in complying with audit standards ."
Date:
April 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Major Management Challenges and Program Risks: Social Security Administration
A letter report issued by the General Accounting Office with an abstract that begins "In its 2001 performance and accountability report on the Social Security Administration (SSA), GAO identified important issues relating to research capacity, its process for determining disability, management of a high-risk Supplemental Security Income (SSI) program, future service delivery plans, and protection of information facing the agency. The information GAO presents in this report is intended to help to sustain congressional attention and an agency focus on continuing to make progress in addressing these challenges and ultimately overcoming them. This report is part of a special series of reports on governmentwide and agency-specific issues."
Date:
January 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Federal Real Property: Actions Needed to Address Long-standing and Complex Problems
Testimony issued by the General Accounting Office with an abstract that begins "The federal government faces longstanding problems with excess and underutilized real property, deteriorating facilities, unreliable real property data, and costly space. These problems have multibillion-dollar cost implications and can seriously jeopardize agencies' missions. In addition, federal agencies face many challenges securing real property due to the threat of terrorism. This testimony discusses long-standing, complex problems in the federal real property area and what actions are needed to address them."
Date:
October 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Forest Service: Little Progress on Performance Accountability Likely Unless Management Addresses Key Challenges
A letter report issued by the General Accounting Office with an abstract that begins "Historically, the Forest Service has not been able to provide Congress or the public with a clear understanding of what the Forest Service's 30,000 employees accomplish with the approximately $5 billion the agency receives every year. Since 1990, GAO has reported 7 times on performance accountability weaknesses at the Forest Service, including its inability to systematically link planning, budgeting, and results reporting. This report reviews the recent progress the Forest Service has made in resolving previously identified performance accountability problems and identifies key challenges the Forest Service must overcome to resolve these problems."
Date:
May 1, 2003
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library