Skip to Highlights

This publication supersedes GAO-18-626G, Financial Audit Manual: Volume 3, June 2018. The U.S. Government Accountability Office (GAO) and the Council of the Inspectors General on Integrity and Efficiency (CIGIE) maintain the GAO/CIGIE Financial Audit Manual (FAM). The FAM presents a methodology for performing financial statement audits of federal entities in accordance with professional standards and consists of three volumes. The FAM is a key tool for enhancing accountability over taxpayer-provided resources. FAM Volume 3 contains the Federal Financial Reporting Checklist.

In addition to this volume, please see the other two volumes of the GAO/CIGIE FAM:

  • Financial Audit Manual: Volume 1 (GAO-18-601G) contains audit methodology;
  • Financial Audit Manual: Volume 2 (GAO-18-625G) provides detailed implementation guidance.

For more information, please visit the main Financial Audit Manual page, or contact Dawn B. Simpson at (202) 512-3406 or

Full Report

GAO Contacts