Financial Audit:
Bureau of the Public Debt's Fiscal Years 1999 and 1998 Schedules of Federal Debt
AIMD-00-79: Published: Mar 1, 2000. Publicly Released: Mar 1, 2000.
Additional Materials:
- Full Report:
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Pursuant to a legislative requirement, GAO audited the Bureau of the Public Debt's (BPD) Schedules of Federal Debt for the fiscal years that ended September 30, 1999 and 1998.
GAO noted that: (1) the Schedules of Federal Debt, including the accompanying notes, present fairly, in all material respects, in conformity with generally accepted accounting principles, the balances as of September 30, 1999, 1998, and 1997, for federal debt managed by BPD, the related accrued interest payables and net unamortized discounts and premiums, and the related increases and decreases for the fiscal years ended September 30, 1999 and 1998; (2) BPD maintained, in all material respects, effective internal control over financial reporting and compliance as of September 30, 1999, that provided reasonable assurance that misstatements, losses, or noncompliance, material in relation to the Schedule of Federal Debt for the fiscal year ended September 30, 1999, would be prevented or detected on a timely basis; (3) management asserted that its internal control is effective based on criteria established under the Federal Managers' Financial Integrity Act of 1982 and the Office of Management and Budget (OMB) Circular A-123; (4) GAO found matters involving computer controls that it does not consider to be reportable conditions; (5) GAO's tests for compliance in FY 1999 with Statutory Debt Limits disclosed no instances of noncompliance that would be reportable under generally accepted government auditing standards or OMB Bulletin No. 98-08; (6) however, the objective of GAO's audit of the Schedule of Federal Debt for the fiscal year ended September 30, 1999, was not to provide an opinion on overall compliance with laws and regulations; and (7) accordingly, GAO does not express such an opinion.
Feb 18, 2021
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Financial Audit:
Federal Deposit Insurance Corporation Funds' 2020 and 2019 Financial StatementsGAO-21-284R: Published: Feb 18, 2021. Publicly Released: Feb 18, 2021.
Nov 16, 2020
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Financial Audit:
Bureau of Consumer Financial Protection's FY 2020 and FY 2019 Financial StatementsGAO-21-174R: Published: Nov 16, 2020. Publicly Released: Nov 16, 2020. -
Financial Audit:
Federal Housing Finance Agency's FY 2020 and FY 2019 Financial StatementsGAO-21-201R: Published: Nov 16, 2020. Publicly Released: Nov 16, 2020. -
Financial Audit:
Securities and Exchange Commission's FY 2020 and FY 2019 Financial StatementsGAO-21-192R: Published: Nov 16, 2020. Publicly Released: Nov 16, 2020.
Nov 10, 2020
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Financial Audit:
IRS's FY 2020 and FY 2019 Financial StatementsGAO-21-162: Published: Nov 10, 2020. Publicly Released: Nov 10, 2020. -
Financial Audit:
Office of Financial Stability's (Troubled Asset Relief Program) FY 2020 and FY 2019 Financial StatementsGAO-21-173R: Published: Nov 10, 2020. Publicly Released: Nov 10, 2020.
Nov 9, 2020
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Financial Audit:
Bureau of the Fiscal Service's FY 2020 and FY 2019 Schedules of Federal DebtGAO-21-124: Published: Nov 9, 2020. Publicly Released: Nov 9, 2020.
Nov 6, 2020
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FY 2020 Excise Tax:
Agreed-Upon Procedures Related to Distributions to Trust FundsGAO-21-163R: Published: Nov 6, 2020. Publicly Released: Nov 6, 2020.
Oct 13, 2020
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DOD Financial Management:
Continued Efforts Needed to Correct Material Weaknesses Identified in Financial Statement AuditsGAO-21-157: Published: Oct 13, 2020. Publicly Released: Oct 13, 2020.
Sep 30, 2020
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Financial Management:
DOD Needs to Implement Comprehensive Plans to Improve Its Systems EnvironmentGAO-20-252: Published: Sep 30, 2020. Publicly Released: Sep 30, 2020.
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