Financial Reporting: Checklist for Reports Prepared Under the CFO Act
AIMD-12.19.5B
Published: Jul 01, 1995. Publicly Released: Jul 01, 1995.
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Highlights
GAO published a guide to assist agencies in preparing their annual reports submitted under the Chief Financial Officers Act and questions focusing on: (1) an overview of the reporting entity; (2) principal financial statements; and (3) consolidating financial statements and supplemental information.
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Topics
Accounting proceduresAuditing standardsChief financial officersFinancial managementFinancial statement auditsFinancial statementsInternal auditsReporting requirementsReal propertyLoan guarantees