About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

GAO-04-942G 1 (2004-07-01)

handle is hein.gao/gaocrptaqnf0001 and id is 1 raw text is: July 2004 Dear Colleague: The U.S. Government Accountability 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. It is a key tool for enhancing accountability over taxpayer-provided resources. GAO and PCIE are committed to keeping the FAM current. With this goal in mind, in October of 2003, we revised the Checklist for Reports Prepared Under the CFO Act (CFO Checklist), and requested comments on an exposure draft of the checklist. One of the key changes in the final checklist is its title, which has been changed to Checklist for Federal Accounting, Reporting, and Disclosures. This change was made to reflect the checklist's potential application to any federal entity preparing annual audited financial statements in accordance with the Office of Management and Budget's (OMB) form and content guidance. This checklist is located in section 1050 of the GAO/PCIE FAM. It can be accessed at either the GAO Web site (www.gaogto) or the PCIE Web site (.ige(.jgov___ande/-uditilhtir#gtide). We extend our thanks to the individuals and organizations that provided comments to make this checklist more effective. Jeffrey C. Steinhoff The Honorable Everett L. Mosley Managing Director Chair Financial Management and Assurance President's Council on Integrity U.S. Government Accountability Office and Efficiency Audit Committee Attachment

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most