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Category Archives: Auditing and Financial Management
All About Agency Financial Statement Auditing
Every year, GAO audits selected agencies’ financial statements and the consolidated financial statements of the federal government. We’ve discussed the results of our federal government audit on the WatchBlog before, but we wanted to provide more context on the agency-level … Continue reading
Updated Green Book Standards Help Improve Government Accountability and Performance
In an effort to help all federal agencies improve their performance, GAO has issued the 2014 revision of Standards for Internal Control in the Federal Government, also known as the “Green Book.” The book sets the standards for an effective … Continue reading
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September 10, 2014
Tagged accountability, audit, compliance, control activities, control environment, controls, effectiveness, federal agencies, FMA, GAO, government accountability office, green book, Green Book Advisory Council, information and communication, internal control, monitoring, reliability, reporting, risk assessment, standards, Standards for Internal Control in the Federal Government, usgao
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Partnering Strategies for Arts and Cultural Organizations
To mark Art Appreciation Month, we’re highlighting a report that reviewed congressionally-chartered organizations, and identified some strategies that arts and cultural organizations have used to leverage non-federal resources. In June 2013, we reported on how a few of these organizations—including … Continue reading
What Exactly are “Improper Payments”?
Improper payments are always an area of concern for the federal government. These include overpayments, underpayments, payments made to ineligible recipients, or even payments that weren’t properly documented. While fraudulent payments are considered improper, not all improper payments are the … Continue reading
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August 14, 2014
Tagged medicare, oversight, fraud, abuse, mismanagement, cost savings, consolidated financial statement, financial statements, federal government, management, agencies, Department of Defense, FMA, Medicaid, improper payments, auditing, predictive analytics technologies, prepayment edits, CMS, data mining, Foster Care
What is the Yellow Book?
Since 1972, GAO has produced and maintained Government Auditing Standards, also known as the Yellow Book. The Yellow Book is the book of standards and guidance for auditors and audit organizations, outlining the characteristics of good audit reports, professional qualifications … Continue reading
Fighting Fraud, Waste, and Abuse on the War Front
As the United States engages in conflicts overseas, GAO has worked for decades to identify ways to improve military operations and safeguard taxpayer dollars. While some of our work is done in our GAO offices, we have also sent analysts … Continue reading
Impediments to an Audit Opinion on the Government’s Financial Statements
The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget, annually consolidates individual agency financial statements to provide a comprehensive overview of the federal government’s finances. GAO is required to audit the consolidated … Continue reading
GAO Revising the Green Book Standards for Internal Control
[Update (9/26/2014): The 2014 revision of the Green Book has now been issued. Read about it here.] Internal controls are the plans, methods, policies, and procedures organizations use to ensure that they are using their resources most effectively. GAO publishes Standards … Continue reading →