GAO’s reports and testimonies give Congress, federal agencies, and the public timely, fact-based, non-partisan information that can improve government operations and save taxpayers billions of dollars.
In 1936, the Social Security Administration established the Social Security number (SSN) to track worker's earnings for Social Security benefit purposes. Since its creation, the SSN has evolved beyond its original purpose and has become the identifier of choice for public and private sector entities.
The use of wireless networks is becoming increasingly popular. Wireless networks extend the range of traditional wired networks by using radio waves to transmit data to wireless-enabled devices such as laptops. They can offer federal agencies many potential benefits but they are difficult to secure.
The U.S. General Accounting Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) maintain the GAO/PCIE Financial Audit Manual (FAM). The FAM provides guidance for performing financial statement audits of federal entities.
This publication has been superseded by GAO-07-162G, Government Auditing Standards: January 2007 Revision. This is the Government Auditing Standards 2003 revision. This document outlines standards that contain requirements for auditor reporting on internal control.
The Social Security number (SSN) was created in 1936 to track workers' earnings and eligibility for Social Security benefits. Because SSNs are unique identifiers and do not change, the numbers provide a convenient and efficient way to manage records.
GAO published a functional requirements document intended to assist agencies when developing new systems and when improving or evaluating existing systems. It provides the baseline functionality that agency systems must have in order to support agency missions and comply with laws and regulations.
The collection of outstanding criminal debt has been a long-standing problem for the federal government. Since October 1985, as reported in the U.S. Attorney's statistical reports, the balance of outstanding criminal debt has grown from $260 million to more than $13 billion.
GAO has updated its guidance on controls over employee time and attendance activities to (1) provide agencies with the flexibility needed to streamline time and attendance reporting systems, (2) allow agencies to reduce their costs while maintaining adequate internal control, and (3) update the requirements...