Financial Audit Manual:
Update to Part II--Tools
GAO-03-466G: Published: Apr 1, 2003. Publicly Released: Apr 1, 2003.
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In July 2001, the U.S. General Accounting Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) issued the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for financial audits conducted by the Inspector General community, GAO, and their contractors. The FAM is a key part in enhancing accountability over taxpayer-provided resources. GAO and the PCIE are committed to keeping the FAM current and intend to prepare updates as needed. With this goal in mind, a GAO/PCIE task force prepared this update to volume II of the FAM, which provides tools to assist the auditor in complying with audit standards .
Jun 4, 2018
Black Lung Benefits Program:
Options for Improving Trust Fund FinancesGAO-18-351: Published: May 30, 2018. Publicly Released: Jun 4, 2018.
May 31, 2018
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Improper Payments:
Actions and Guidance Could Help Address Issues and Inconsistencies in Estimation ProcessesGAO-18-377: Published: May 31, 2018. Publicly Released: May 31, 2018.
May 24, 2018
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Congressional Award Foundation:
Review of the Audit of the Financial Statements for Fiscal Year 2017GAO-18-465R: Published: May 24, 2018. Publicly Released: May 24, 2018.
May 10, 2018
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DOD Financial Management:
The Navy Needs to Improve Internal Control over Its BuildingsGAO-18-289: Published: May 10, 2018. Publicly Released: May 10, 2018.
Apr 17, 2018
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Management Report:
Improvements Needed in the Bureau of the Fiscal Service's Information System ControlsGAO-18-332R: Published: Apr 17, 2018. Publicly Released: Apr 17, 2018.
Apr 5, 2018
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Management Report:
Areas for Improvement in the Federal Reserve Banks' Information System ControlsGAO-18-334R: Published: Apr 5, 2018. Publicly Released: Apr 5, 2018.
Mar 30, 2018
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Patient-Centered Outcomes Research Institute:
Review of the Audit of the Financial Statements for Fiscal Year 2017GAO-18-423R: Published: Mar 30, 2017. Publicly Released: Mar 30, 2018.
Mar 9, 2018
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Inspectors General:
Information on Vacancies and IG Community Views on Their ImpactGAO-18-270: Published: Mar 9, 2018. Publicly Released: Mar 9, 2018.
Feb 15, 2018
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Financial Audit:
Federal Deposit Insurance Corporation Funds' 2017 and 2016 Financial StatementsGAO-18-293R: Published: Feb 15, 2018. Publicly Released: Feb 15, 2018. -
Financial Audit:
Fiscal Years 2017 and 2016 Consolidated Financial Statements of the U.S. GovernmentGAO-18-316R: Published: Feb 15, 2018. Publicly Released: Feb 15, 2018.
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