Guidance issued by the General Accounting Office with an abstract that begins "This document has been superseded by GAO-09-232G. GAO published a manual to provide auditors guidance for evaluating internal controls over the integrity, confidentiality, and availability of data maintained in computer-based information systems. The manual's sections provide detailed guidance on evaluating and testing computer-based controls, including guidance on:(1) identifying the auditee's significant computer-supported operations, assessing the risk associated with these operations, and identifying the controls to be tested; (2) control objectives and commonly used control techniques, as well as audit procedures; and (3) common application control objectives and related control techniques, as well as suggested audit procedures. This 2001 release of the FISCAM document has been reformatted from the January 1999 version. It includes only formatting changes, refers to several different GAO documents, and adds hypertext links to GAO referenced documents; No other content has been modified or updated from the January 1999 release."

Other written product issued by the General Accounting Office with an abstract that begins "GAO published this report on federal trust and other earmarked funds. GAO developed this report to answer some basic questions that often arise about trust funds and other earmarked funds."

Guidance issued by the General Accounting Office with an abstract that begins "This publication has been superseded by GAO-01-911G, Grant Financial System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, September 2001. The Federal Financial Management Improvement Act of 1996 requires that agencies implement and maintain financial management systems that substantially comply with federal financial management systems requirements. These system requirements are spelled out by the Joint Financial Management Improvement Program (JFMIP) and the Office of Management and Budget. This checklist reflects JFMIP's revised requirements for grant financial systems to help (1) agencies in implementing and monitoring their grant financial systems and (2) managers and auditors in reviewing agency grant financial systems to determine if they substantially comply with the act."

A letter report issued by the General Accounting Office with an abstract that begins "This report updates GAO's list of federal programs and operations at high risk for waste, fraud, abuse, and mismanagement. Several high-risk areas have improved enough to be removed from GAO's list. They include the year 2000 computer challenge, the 2000 census, Department of Agriculture's farm loan programs, the Superfund program, and the National Weather Service's information technology modernization. At the same time, GAO added one new area of concern to the 2001 high-risk list--human capital management. GAO is also continuing to monitor 21 other areas previously designated as high risk."

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) the role of Pakistan's Supreme Audit Institution on promoting good national governance, (2) governance issues at the Asian Supreme Audit Institutions' 8th Triennial Assembly and Symposium, (3) the Caribbean Organization of Institutions' 5th Triennial Congress in St. Kitts and Nevis, (4) an audit profile on the State Audit and Inspection Committee of Mongolia, and (5) activities within INTOSAI."

Other written product issued by the General Accounting Office with an abstract that begins "GAO provided information on the Joint Financial Management Improvement Program's current financial management initiatives, activities, and practices."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Nuclear Regulatory Commission (NRC). GAO found that NRC must resolve issues related to its risk-informed regulatory approach for commercial power plants. NRC developed the Risk-Informed Regulation Implementation Plan to guide its efforts to transition from its traditional regulatory approach to a risk-informed approach. This plan, however, is not as comprehensive as it could be. GAO found that the plan lacks critical performance measures and does not address activities that cut across agency resources. NRC must also address the inherent difficulties in applying a risk-informed approach to nuclear material licensees. Other challenges facing NRC include strengthening its personnel management, developing an effective cost accounting system, and resolving financial management issues."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, provides an overview of management challenges and program risks facing the federal government. The series also contains 21 separate reports on individual agencies."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Agriculture (USDA). These challenges include (1) improving USDA's farm loan programs to reduce its vulnerability to loss, (2) improving delivery of services to farmers, (3) maintaining the integrity of the food assistance programs, (4) minimizing foodborne illnesses, (5) strengthening Department-wide information security, (6) improving USDA's financial accountability, (7) providing Congress and the public with a better understanding of what it accomplishes with appropriated funds, and (8) improving USDA's processing of discrimination complaints."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Commerce. These challenges include (1) increasing U.S. businesses' access to international markets, (2) ensuring that the United States is secure from proliferation of dual-use commodities and chemical weapons, (3) ensuring that weather forecasts and severe weather warnings are accurate and timely, (4) improving the economy in distressed areas, and (5) addressing other challenges to building a high-performing organization."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Defense (DOD). DOD has begun several Department-wide reform initiatives and other actions to improve its key business processes in such areas as financial and information management, weapons systems acquisitions, and logistics reengineering. However, problems continue to plague DOD in several areas, including financial management, information technology, acquisitions, contracts, support infrastructure, and logistics."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Education. These challenges include (1) ensuring access to postsecondary education, (2) encouraging states to improve performance information, (3) promoting coordination with other federal agencies and school districts, and (4) improving financial management."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Energy (DOE) as it seeks to maintain the nation's nuclear weapons capabilities, clean up the contamination resulting from nuclear weapons activities, and foster a reliable and sustainable energy system. Many of the challenges facing DOE are long-standing, and sustained management attention will be needed to correct these weaknesses. DOE must address shortcomings in its management of nuclear weapons and must improve its financial and contract management activities."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Health and Human Services (HHS). HHS must improve its administration of the Medicare Program to ensure that it remains fiscally sustainable. GAO found that HHS must address several issues, including frequent changes in leadership and recruitment of qualified personnel. Because of Medicare's vulnerability to waste, fraud, and abuse, HHS must strengthen its internal controls for processing claims. Another key mission that GAO identified as high risk is HHS' oversight of nursing homes. Although HHS has taken significant steps towards correcting problems in the nation's nursing homes, many weaknesses persist. HHS must also ensure that manufacturers of medical products comply with safety and quality standards. Finally, HHS faces challenges in ensuring that federal funds are properly used to ensure the well being of families and children."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Housing and Urban Development (HUD). These challenges include reducing HUD's single-family insurance risk, improving HUD's rental housing assistance programs, and resolving issues related to information and financial management."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Justice (DOJ). These include (1) improving the enforcement of immigration laws and immigration naturalization services, (2) managing programs designed to support state and local efforts to reduce crime, (3) developing measurable performance targets to help the Drug Enforcement Agency determine its progress in reducing the availability of illegal drugs, (4) achieving excellence in financial management, and (5) improving management and accountability over DOJ asset forfeiture program."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Labor (DOL). These challenges include (1) increasing the employment and earnings of America's workforce, (2) protecting the benefits of workers, and (3) fostering safe and healthy workplaces."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of State. GAO found that the most critical infrastructure need for State is to enhance the protection of U.S. embassies and other overseas facilities in response to the rising threat of terrorism. Other significant challenges that State must address involve improving the management of drug control assistance to Colombia, providing expedited visa processing, and strengthening its strategic and performance goals."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of the Interior. Interior needs to (1) improve its management of national parks, (2) address persistent management problems in the Indian trust fund programs, (3) improve management of ecosystem restoration efforts, and (4) address challenges in managing an expanding land base."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of the Treasury. The primary challenges facing Treasury include (1) modernizing the Internal Revenue Service's tax administration systems; (2) improving Customs Service's regulation of commercial trade; (3) achieving sound financial management; (4) improving the Bureau of Alcohol, Tobacco, and Firearms' performance measures; and (5) improving the management of Treasury's asset forfeiture program."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Transportation (DOT). DOT has been very successful in achieving its objectives and improving its operations, but it still must address problems in safety standards, financial management, railroad assistance, travel security, and fair competition."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Department of Veterans Affairs. Health care access for veterans, compensation and pension claims processing, and agencywide management strategies are some of the most critical challenges facing the agency."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the Environmental Protection Agency (EPA). These challenges include (1) improving environmental performance information management, (2) developing a comprehensive human capital approach, and (3) strengthening working relationships with the states."

A letter report issued by the General Accounting Office with an abstract that begins "This report, part of GAO's performance and accountability series, discusses the major management challenges and program risks facing the National Aeronautics and Space Administration (NASA). GAO identified the following four areas of concern: contract management, space station costs, space exploration strategies, and human capital management."