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United States Government Accountability Office

Overview
Works: 9,635 works in 13,437 publications in 1 language and 1,881,512 library holdings
Genres: Periodicals 
Roles: Publisher, Author
Classifications: HJ9701, 350.7232
Publication Timeline
Key
Publications about United States
Publications by United States
Most widely held works about United States
 
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Most widely held works by United States
International journal of government auditing ( serial )
in English and held by 882 libraries worldwide
Financial audit : the Department of Homeland Security's fiscal year 2004 management representation letter on its financial statements by Gary T Engel( Book )
15 editions published in 2005 in English and held by 228 libraries worldwide
Hedge Funds : regulation and nonregulation by United States( Book )
5 editions published in 2009 in English and held by 58 libraries worldwide
Enforcing federal pollution control laws ( Book )
2 editions published in 2010 in English and held by 47 libraries worldwide
Vehicle fuel economy ( Book )
5 editions published in 2008 in English and held by 40 libraries worldwide
Wildlife refuges : factors and concerns about future sustainability ( Book )
6 editions published between 2009 and 2010 in English and held by 34 libraries worldwide
Credit and debit cards : federal use by United States( Book )
3 editions published in 2009 in English and Undetermined and held by 27 libraries worldwide
Cybersecurity, cyberanalysis, and warning by United States( Book )
2 editions published in 2009 in English and held by 27 libraries worldwide
Federal Land Transaction Facilitation Act by United States( Book )
5 editions published in 2008 in English and held by 26 libraries worldwide
Offshore marine aquaculture by Jean T Nolan( Book )
5 editions published in 2009 in English and held by 25 libraries worldwide
Hearings in the Senate and House of Representatives : a guide for preparation and procedure by Thomas P Carr( Book )
5 editions published in 2009 in English and held by 25 libraries worldwide
Nuclear nonproliferation and the United States ( Book )
6 editions published in 2010 in English and held by 21 libraries worldwide
Defense energy management by United States( Book )
5 editions published in 2009 in English and held by 16 libraries worldwide
National emergency responses ( Book )
5 editions published in 2009 in English and held by 12 libraries worldwide
Global War on Terrorism : reported obligations for the Department of Defense by Sharon L Pickup( Book )
12 editions published between 2007 and 2009 in English and held by 7 libraries worldwide
Since 2001, Congress has provided the Department of Defense (DOD) with about $808 billion in supplemental and annual appropriations, as of September 2008, primarily for military operations in support of the Global War on Terrorism (GWOT). DOD's reported annual obligations for GWOT have shown a steady increase from about $0.2 billion in fiscal year 2001 to about $162.4 billion in fiscal year 2008. The United States' commitments to GWOT will likely involve the continued investment of significant resources, requiring decision makers to consider difficult trade-offs as the nation faces an increasing fiscal challenge. The magnitude of future costs will depend on several direct and indirect cost variables and, in some cases, decisions that have not yet been made. DOD's future costs will likely be affected by the pace and duration of operations, the types of facilities needed to support troops overseas, redeployment plans, and the amount of equipment to be repaired or replaced. DOD compiles and reports monthly and cumulative incremental obligations incurred to support GWOT in a monthly Supplemental and Cost of War Execution Report. DOD leadership uses this report, along with other information, to advise Congress on the costs of the war and to formulate future GWOT budget requests. DOD reports these obligations by appropriation, contingency operation, and military service or defense agency. The monthly cost reports are typically compiled within the 45 days after the end of the reporting month in which the obligations are incurred. DOD has prepared monthly reports on the obligations incurred for its involvement in GWOT since fiscal year 2001. As of September 2008, Congress has appropriated a total of about $808 billion primarily for GWOT operations since 2001. Of that amount, about $187 billion has been provided for fiscal year 2008. In addition, about $65.9 billion was appropriated in fiscal year 2008 for fiscal year 2009 but was not available for obligation in fiscal year 2008. DOD will likely request additional funds for fiscal year 2009. DOD has reported obligations of about $654.7 billion for military operations in support of the war from fiscal year 2001 through fiscal year 2008. The $152.2 billion difference between DOD's appropriations and reported obligations can generally be attributed to multiyear funding for procurement; military construction; and research, development, test, and evaluation from previous GWOT-related appropriations that have yet to be obligated; and obligations for non-DOD classified and other activities, which DOD considers to be non-GWOT related, that are not reported in DOD's cost-of-war reports. This difference also includes the $65.9 billion appropriated for fiscal year 2009. As part of our ongoing work, we are reviewing DOD's rationale for reporting its GWOT related obligations
Information security : further efforts needed to address significant weaknesses at the Internal Revenue Service : report to the Commissioner of Internal Revenue by United States( Book )
10 editions published between 2007 and 2013 in English and held by 6 libraries worldwide
The Internal Revenue Service (IRS) relies extensively on computerized systems to carry out its demanding responsibilities to collect taxes, process tax returns, and enforce the nation's tax laws. Effective information security controls are essential to protect financial and taxpayer information from inadvertent or deliberate misuse, improper disclosure, or destruction. As part of its audit of IRS's fiscal years 2009 and 2008 financial statements, GAO assessed (1) the status of IRS's actions to correct or mitigate previously reported information security weaknesses and (2) whether controls over key financial and tax processing systems are effective in ensuring the confidentiality, integrity, and availability of financial and sensitive taxpayer information. To do this, GAO examined IRS information security policies, plans, and procedures; tested controls over key financial applications; and interviewed key agency officials at six sites. GAO is recommending that IRS take four actions towards fully implementing its agencywide information security program. In a separate report with limited distribution, GAO recommends 23 specific actions for IRS to take in correcting newly identified control weaknesses
Applying agreed-upon procedures : airport and airway trust fund excise tax procedures by Steven J Sebastian( Book )
8 editions published between 2006 and 2009 in English and held by 2 libraries worldwide
We have performed the procedures described in the enclosure to this letter, which we agreed to perform and with which you concurred, solely to assist your office in ascertaining whether the net excise tax revenue distributed to the Highway Trust Fund (HTF) for the fiscal year ended September 30, 2008, is supported by the underlying records. As agreed with your office, we evaluated fiscal year 2008 activity affecting distributions to the HTF. We conducted the engagement in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. You are responsible for the adequacy of these agreed-upon procedures to meet your objectives, and we make no representation in that respect. The procedures we agreed to perform were related to (1) transactions that represent the underlying basis of amounts distributed to the HTF during fiscal year 2008, (2) the Internal Revenue Service's (IRS) quarterly HTF receipt certifications during fiscal year 2008, (3) the Department of the Treasury's Financial Management Service adjustments to the HTF during fiscal year 2008, (4) the Department of the Treasury's Office of Tax Analysis's (OTA) process for estimating excise tax amounts to be distributed to the HTF for the fourth quarter of fiscal year 2008, (5) adjustments to the HTF for tax on kerosene used in aviation during fiscal year 2008, and (6) the amount of net excise taxes distributed to the HTF during fiscal year 2008. The enclosure provides more detail on the agreed-upon procedures and our results
Financial audit : the National Credit Union Share Insurance Fund's 2003 management representation letter on its financial statements by Gary T Engel( file )
4 editions published in 2005 in English and held by 0 libraries worldwide
Defense acquisitions : managing risk to achieve better outcomes : testimony before the Subcommittee on Defense, Committee on Appropriations, House of Representatives by Paul L Francis( file )
11 editions published between 2007 and 2010 in English and held by 0 libraries worldwide
The Future Combat System (FCS) program -- which comprises 14 integrated weapon systems and an advanced information network -- is the centerpiece of the Army's effort to transition to a lighter, more agile, and more capable combat force. The substantial technical challenges, the cost of the program, and the Army's acquisition strategy are among the reasons why the program is recognized as needing special oversight and review
 
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Associated Subjects
Auditing Auditing--Standards Automatic data collection systems Automobiles--Fuel systems Committees Computer crimes--Prevention Computer networks--Security measures Credit card fees Cyberterrorism--Prevention Disclosure of information--Law and legislation Discrimination in employment Electronic government information--Access control Employees--Salaries, etc Environmental law Expenditures, Public Finance, Public--Accounting Governmental investigations Government purchasing--Law and legislation Hedge funds--Law and legislation Internal security International Organization of Supreme Audit Institutions Law enforcement Legislative hearings Library of Congress Management Mariculture--Law and legislation National security National Wildlife Refuge System (U.S.) Offenses against the environment Personnel management Public administration--Planning Public contracts Public lands--Economic aspects Public lands--Management Security clearances Sunset reviews of government programs--Law and legislation United States United States.--Architect of the Capitol United States.--Congress United States.--Congress.--House United States.--Congressional Budget Office United States.--Department of Defense United States.--Department of Homeland Security United States.--Department of the Treasury United States.--Government Accountability Office United States.--Government Printing Office United States.--Government Publishing Office Waste in government spending--Prevention Wildlife conservation Wildlife refuges--Management
Alternative Names

controlled identity United States. General Accounting Office

Comptroller General
Comptroller General United States, Government Accountability Office
Dīwān al-Musā[alif(hamzah)]alah li-Ḥukūmat al-Wilāyāt al-Mutaḥḥidah
GAO
GAO (General Accounting Office)
GAO (Government Accountability Office)
General Accountability Office.
Government Accountability Office
Government Accountability Office government agency
Government Accountability Office United States
Government Accounting Office
Government Accounting Office United States
Spojené státy americké. Comptroller General of the United States
United States Comptroller General
United States Comptroller General Government Accountability Office
United States. Comptroller General of the United States
United States General Accounting Office
United States Government Accountability Office
United States Government Accounting Office
Счётная Палата США
دفتر حسابداری حکومتی
وان المساءلة لحكومة الولايات المتّحدة
미국 회계 감사원
政府審計辦公室
政府審計總署
政府監査院
美国政府责任署
Languages
English (224)
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