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.
What GAO Found Three Department of Defense (DOD) agencies, including the Defense Logistics Agency (DLA), use the Defense-Wide Working Capital Fund (DWWCF) to fund their operations and then deposit the proceeds from sales of goods and services to their customers back into the fund.
What GAO Found The Social Security Administration (SSA) has undertaken several efforts to encourage employment for individuals with disabilities who receive Supplemental Security Income (SSI) and who would like to work, but few benefit from these supports.
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).
What GAO Found GAO's audit of the fiscal year 2020 consolidated financial statements of the U.S. government (CFS) found continuing control deficiencies in the Department of the Treasury's (Treasury) and the Office of Management and Budget's (OMB) processes used to prepare the CFS.
This letter provides GAO's response to the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board's (ASB) Proposed Statement on Quality Management Standards – Quality Management: A Firm's System of Quality Management (SQMS No.
What GAO Found GAO found that the policies and procedures for the United States Capitol Preservation Commission's operations and oversight and the Library of Congress's operations and reporting were sufficiently documented, adequately designed, and consistent with applicable federal internal control...
What GAO Found GAO found that the policies and procedures for the Senate Commission on Art's operations and oversight and the Library of Congress's operations and reporting were sufficiently documented, adequately designed, and consistent with applicable federal internal control standards to reasonably...
What GAO Found Commonwealth of Puerto Rico (Puerto Rico): Puerto Rico remains in default. It has finalized three debt restructuring agreements or settlements to date, pursuant to three distinct legal approaches, and it is using one of these approaches to restructure additional debt.
This letter provides GAO's comments on the proposed interpretation and definition entitled Responding to Non-Compliance with Laws and Regulations, which the American Institute of Certified Public Accountants (AICPA) prepared.