Special Publications - Accounting and Financial Management

  • Alternative Market Mechanisms for the Student Loan Program. GAO-02-84SP, December 18, 2001.
  • Answers to Key Questions About Private Pension Plans. GAO-02-745SP, September 18, 2002.
  • Auditor Independence: New GAGAS Independence Standard. GAO-02-767SP, May 2002.
  • The Chief Financial Officers Act: A Mandate for Federal Financial Management Reform. GAO/AFMD-12.19.4, September 1991.
  • Executive Guide: Best Practices in Achieving Consistent, Accurate Physical Counts of Inventory and Related Property. GAO-02-447G, March 1, 2002.
  • Executive Guide: Creating Value Through World-Class Financial Management. GAO/AIMD-00-134, April 2000.
  • Executive Guide: Effectively Implementing the Government Performance and Results Act. GAO/GGD-96-118, June 1, 1996.
  • Executive Guide: Leading Practices in Capital Decision-Making. GAO/AIMD-99-32, December 1998. [Available only in PDF version]
  • Federal Accounting Standards Advisory Board. FASAB Volume I, Original Statements. Statements of Federal Financial Accounting Concepts and Standards as of February 28, 1997. SFFAC Nos. 1-2 SFFAS Nos. 1-8
  • Federal Information System Controls Audit Manual: Volume I Financial Statement Audits. AIMD-12.19.6, June 2001.
    • Download appendices 1-4, 10 that allow users to enter data to support the gathering and analysis of audit evidence. [ZIP]
  • Federal Trust and Other Earmarked Funds: Answers to Frequently Asked Questions. GAO-01-199SP, January 2001.
  • Final Report Regarding the Findings of the Study Group on Feasibility of Using Alternative Financial Instruments for Determining Lender Yield Under the Federal Family Education Loan Program. (Joint report with the Department of Education.) GAO-01-343SP, January 19, 2001.
  • Financial Audit Manual, A Joint GAO/PCIE Publication. GAO-01-765G, July 2001, updated through July 2004.
  • Financial Audit Manual: Update (issued jointly by GAO and the President's Council on Integrity and Efficiency). GAO-04-1015G, July 2004.
  • Financial Audit Manual Update - Checklist for Federal Accounting, Reporting, and Disclosures (issued jointly by GAO and the President's Council on Integrity and Efficiency). GAO-04-942G, July 2004.
  • Financial Report of the United States Government.
  • Fund Audit: Reconciliation of Fund Balances with Treasury. GAO/AIMD-97-104R, June 24, 1997.
  • Future Role of the Cost Accounting Standards Board. Prepared for Congress by the Cost Accounting Standards Board Review Panel. SP-99-1, April 2, 1999.
  • GAO Forum on Governance and Accountability: Challenges to Restore Public Confidence in U.S. Corporate Governance and Accountability Systems. GAO-03-419SP, January 24, 2003.
  • Guide for Evaluating and Testing Controls Over Sensitive Payments. AFMD-8.1.2, May 1993.
  • National Saving: Answers to Key Questions. GAO-01-591SP, June 2001.
  • Reliable Financial Information: A Key to Effective Program Management and Accountability. PDF Version, January 1997.
  • Strategies to Manage Improper Payments: Learning from Public and Private Sector Organizations. (Exposure draft.) GAO-01-703G, May 2001.
  • Strategies to Manage Improper Payments: Learning from Public and Private Sector Organizations. GAO-02-69G, October 2001.
  • Understanding the Primary Components of the Annual Financial Report of the United States Government. GAO-05-958SP, October 1, 2005.