Agreed-Upon Procedures:
Federal Unemployment Taxes
AIMD-98-79R: Published: Feb 26, 1998. Publicly Released: Feb 26, 1998.
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Pursuant to a legislative requirement, GAO reviewed fiscal year 1997 federal unemployment tax (FUTA) net collection activity.
GAO noted that: (1) GAO completed the agreed-upon procedures on February 11, 1998; (2) in performing the agreed-upon procedures, GAO conducted the work in accordance with generally accepted government auditing standards which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants; (3) these standards also provide guidance when performing and reporting the results of agreed-upon procedures; and (4) GAO was not engaged to, and did not, perform an audit. The procedures GAO agreed to perform included: (1) detailed tests of a sample FUTA collection and refund transactions to check the validity of the transactions and their accurate accounting and reporting; and (2) a review of key reconciliations of the Internal Revenue Service to Department of the Treasury records.
Oct 13, 2020
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.
Oct 7, 2020
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The Nation's Fiscal Health:
A Long-Term Plan Is Needed for Fiscal SustainabilityGAO-21-161T: Published: Oct 7, 2020. Publicly Released: Oct 7, 2020. -
Unaccompanied Children:
Actions Needed to Improve Grant Application Reviews and Oversight of Care FacilitiesGAO-20-609: Published: Sep 15, 2020. Publicly Released: Oct 7, 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.
Sep 9, 2020
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Defense Real Property:
DOD-Wide Strategy Needed to Address Control Issues and Improve Reliability of RecordsGAO-20-615: Published: Sep 9, 2020. Publicly Released: Sep 9, 2020.
Aug 25, 2020
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Management Report:
Improvements Needed in Controls over the Processes Used to Prepare the U.S. Consolidated Financial StatementsGAO-20-586: Published: Aug 25, 2020. Publicly Released: Aug 25, 2020.
Aug 6, 2020
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Federal Financial Management:
Substantial Progress Made since Enactment of the 1990 CFO Act; Refinements Would Yield Added BenefitsGAO-20-566: Published: Aug 6, 2020. Publicly Released: Aug 6, 2020.
Jun 17, 2020
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Improper Payments:
Improvements Needed to Ensure Reliability and Accuracy in DOE's Risk Assessments and ReportingGAO-20-442: Published: Jun 17, 2020. Publicly Released: Jun 17, 2020.
Jun 10, 2020
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Civil Monetary Penalties:
Review of Federal Agencies' Compliance with the 2019 Annual Inflation Adjustment RequirementsGAO-20-538R: Published: Jun 10, 2020. Publicly Released: Jun 10, 2020.
Jun 8, 2020
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Inspectors General:
Independence Principles and Considerations for ReformGAO-20-639R: Published: Jun 8, 2020. Publicly Released: Jun 8, 2020.
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