Answers to Independence Standard Questions (Superseded by GAO-12-331G) GAO-02-870G, July 2002
GAO-02-870G: Published: Jul 1, 2002. Publicly Released: Jul 1, 2002.
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In January 2002, GAO issued an amendment to Government Auditing Standards, Amendment No. 3, Independence, which substantially changed the previous standard to better serve the public interest and to maintain a high degree of integrity, objectivity and independence for audits of government entities. GAO has received many inquiries about the new independence standard due to its significant effect on audits of federal entities and funds and on those who have adopted or are otherwise required to use Government Auditing Standards. Accordingly, this document responds to questions related to the independence standard's implementation time frame, underlying concepts, and application in specific nonaudit circumstances.
Feb 6, 2018
Budget Issues:
Continuing Resolutions and Other Budget Uncertainties Present Management ChallengesGAO-18-368T: Published: Feb 6, 2018. Publicly Released: Feb 6, 2018.
Oct 12, 2017
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Public Relations Spending:
Selected Agencies' Activities Supported by Contracts and Public Affairs StaffGAO-17-711: Published: Sep 12, 2017. Publicly Released: Oct 12, 2017.
Oct 2, 2017
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U.S. Territories:
Public Debt OutlookGAO-18-160: Published: Oct 2, 2017. Publicly Released: Oct 2, 2017.
Sep 20, 2017
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Budget Issues:
Budget Uncertainty and Disruptions Affect Timing of Agency SpendingGAO-17-807T: Published: Sep 20, 2017. Publicly Released: Sep 20, 2017.
May 3, 2017
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The Nation's Fiscal Health:
Action is Needed to Address the Federal Government's Fiscal FutureGAO-17-579T: Published: May 3, 2017. Publicly Released: May 3, 2017.
Jan 18, 2017
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Overseas Contingency Operations:
OMB and DOD Should Revise the Criteria for Determining Eligible Costs and Identify the Costs Likely to Endure Long TermGAO-17-68: Published: Jan 18, 2017. Publicly Released: Jan 18, 2017.
Jan 17, 2017
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The Nation's Fiscal Health:
Action is Needed to Address the Federal Government's Fiscal FutureGAO-17-237SP: Published: Jan 17, 2017. Publicly Released: Jan 17, 2017.
Jan 12, 2017
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Grants Management:
Selected Agencies Should Clarify Merit-Based Award Criteria and Provide Guidance for Reviewing Potentially Duplicative AwardsGAO-17-113: Published: Jan 12, 2017. Publicly Released: Jan 12, 2017.
Dec 20, 2016
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Declining Resources:
Selected Agencies Took Steps to Minimize Effects on Mission but Opportunities Exist for Additional ActionGAO-17-79: Published: Dec 20, 2016. Publicly Released: Dec 20, 2016.
Dec 8, 2016
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State and Local Governments' Fiscal Outlook:
2016 UpdateGAO-17-213SP: Published: Dec 8, 2016. Publicly Released: Dec 8, 2016.
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