Author : U S Government Accountability Office (G
Publisher : BiblioGov
Page : 228 pages
File Size : 19,26 MB
Release : 2013-07
Category :
ISBN : 9781289167783
Book Description
In July 2001, the U.S. General Accounting Office (GAO) and the President's Council on Integrity and Efficiency (PCIE) issued the GAO/PCIE Financial Audit Manual (FAM). In April 2003, we issued an update to the FAM. The FAM provides guidance for performing financial statement audits of federal entities. The FAM is a key tool for enhancing accountability over taxpayer-provided resources. GAO and the PCIE are committed to keeping the FAM current. With this goal in mind, we are now requesting comments on an exposure draft that will revise the Checklist for Reports Prepared Under the CFO Act (CFO Checklist). This update will replace the current CFO Checklist in the FAM Volume II, Section 1004. Once finalized, the updated CFO Checklist will be designated in the FAM Volume II at section 105