Answers to Independence Standard Questions (Superseded by GAO-12-331G) GAO-02-870G, July 2002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.
Apr 10, 2019
The Nation's Fiscal Health:
Action Is Needed to Address the Federal Government's Fiscal FutureGAO-19-314SP: Published: Apr 10, 2019. Publicly Released: Apr 10, 2019.
Mar 27, 2019
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Fiscal Exposures:
Federal Insurance and Other Activities That Transfer Risk or Losses to the GovernmentGAO-19-353: Published: Mar 27, 2019. Publicly Released: Mar 27, 2019.
Mar 22, 2019
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Data Act:
OMB Needs to Formalize Data Governance for Reporting Federal SpendingGAO-19-284: Published: Mar 22, 2019. Publicly Released: Mar 22, 2019.
Feb 27, 2019
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Fiscal Year 2020 Budget Request:
U.S. Government Accountability OfficeGAO-19-403T: Published: Feb 27, 2019. Publicly Released: Feb 27, 2019.
Dec 19, 2018
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Army Corps of Engineers:
Budget Requests Included Construction Projects Located in Over 30 States, Selected Using a Multi-level ProcessGAO-19-99: Published: Dec 19, 2018. Publicly Released: Dec 19, 2018.
Dec 13, 2018
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State and Local Governments' Fiscal Outlook:
2018 UpdateGAO-19-208SP: Published: Dec 13, 2018. Publicly Released: Dec 13, 2018.
Dec 11, 2018
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Federal Budget:
Government-Wide Inventory of Accounts with Spending Authority and Permanent Appropriations, Fiscal Years 1995 to 2015GAO-19-289T: Published: Dec 11, 2018. Publicly Released: Dec 11, 2018. -
Federal Budget:
Government-Wide Inventory of Accounts with Spending Authority and Permanent Appropriations, Fiscal Years 1995 to 2015GAO-19-36: Published: Nov 29, 2018. Publicly Released: Dec 11, 2018.
Jun 28, 2018
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U.S. Postal Service:
Projected Capital Spending and Processes for Addressing Uncertainties and RisksGAO-18-515: Published: Jun 28, 2018. Publicly Released: Jun 28, 2018.
Jun 21, 2018
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The Nation's Fiscal Health:
Action Is Needed to Address the Federal Government's Fiscal FutureGAO-18-299SP: Published: Jun 21, 2018. Publicly Released: Jun 21, 2018.
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