Financial Restatement Database
GAO-06-1053R: Published: Aug 31, 2006. Publicly Released: Sep 18, 2006.
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On July 24, 2006, we issued a report to Congress entitled, Financial Restatements: Update of Public Company Trends, Market Impacts, and Regulatory Enforcement Activities. That report included a listing of 1,390 financial restatement announcements that we identified as having been made because of financial reporting fraud and/or accounting errors between July 1, 2002, and September 30, 2005. As part of that work, Congress asked that we provide a limited update of that database for the period October 1, 2005, through June 30, 2006.
This updated database, along with the database included in our July 2006 report, can be viewed at http://www.gao.gov/cgi-bin/getrpt?GAO-06-1079SP. This correspondence provides information about restatement announcements since October 2005. We encourage researchers and the public to consider our objective, scope, and methodology and engage in their own analyses of the data contained in our restatements database.
Oct 2, 2019
Head Start:
Action Needed to Enhance Program Oversight and Mitigate Significant Fraud and Improper Payment RisksGAO-19-519: Published: Sep 13, 2019. Publicly Released: Oct 2, 2019.
Sep 4, 2019
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Management Report:
Improvements Needed in Controls over the Processes Used to Prepare the U.S. Consolidated Financial StatementsGAO-19-624: Published: Sep 4, 2019. Publicly Released: Sep 4, 2019.
Aug 15, 2019
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Defense Travel:
DOD Should Strengthen Its Ongoing Actions to Reduce Improper Travel PaymentsGAO-19-530: Published: Aug 15, 2019. Publicly Released: Aug 15, 2019.
Jul 24, 2019
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Civil Monetary Penalties:
Review of Federal Agencies' Compliance with the 2018 Annual Inflation Adjustment RequirementsGAO-19-567R: Published: Jul 24, 2019. Publicly Released: Jul 24, 2019.
Jun 28, 2019
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U.S. Territories:
Public Debt Outlook – 2019 UpdateGAO-19-525: Published: Jun 28, 2019. Publicly Released: Jun 28, 2019.
May 21, 2019
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Congressional Award Foundation:
Review of the Audit of the Financial Statements for Fiscal Year 2018GAO-19-472R: Published: May 21, 2019. Publicly Released: May 21, 2019.
May 15, 2019
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Financial Audit:
Bureau of the Fiscal Service's Fiscal Year 2018 Schedules of the General FundGAO-19-185: Published: May 15, 2019. Publicly Released: May 15, 2019.
May 9, 2019
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Management Report:
Improvements Are Needed to Enhance the Internal Revenue Service's Internal Control over Financial ReportingGAO-19-412R: Published: May 9, 2019. Publicly Released: May 9, 2019.
May 7, 2019
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Whistleblowers:
Key Practices for Congress to Consider When Receiving and Referring InformationGAO-19-432: Published: May 7, 2019. Publicly Released: May 7, 2019.
Mar 29, 2019
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Patient-Centered Outcomes Research Institute:
Review of the Audit of the Financial Statements for Fiscal Year 2018GAO-19-413R: Published: Mar 29, 2019. Publicly Released: Mar 29, 2019.
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