Auditing procedures (1 - 4 of 4 items)
Financial Audit: The Federal Communications Commission's Fiscal Year 2004 Management Representation Letter on Its Financial Statements
GAO-05-608R: Published: Jul 22, 2005. Publicly Released: Jul 22, 2005.
The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements (CFS) and report on the results of our work. In connection with fulfilling our requirement to...
Maintaining Effective Control Over Employee Time and Attendance Reporting
GAO-01-186G: Published: Dec 1, 2000. Publicly Released: Dec 1, 2000.
GAO has updated its guidance on controls over employee time and attendance activities to (1) provide agencies with the flexibility needed to streamline time and attendance reporting systems, (2) allow agencies to reduce their costs while maintaining adequate internal control, and (3) update the requirements on electronic signature control...
Telephone Communications: Controlling Cross-Subsidy Between Regulated and Competitive Services
RCED-88-34: Published: Oct 23, 1987. Publicly Released: Nov 10, 1987.
In response to a congressional request, GAO evaluated the Federal Communication Commission's (FCC) proposed implementation of accounting controls to prevent cross-subsidization between regulated and nonregulated telephone service in order to facilitate competition among telephone companies.GAO found that: (1) the FCC allocation process was inefficient because it impeded companies from offering new...
Telecommunications Security and Privacy
122613: Oct 17, 1983
Testimony was given concerning computer and telecommunications security vulnerabilities in Federal departments and agencies. GAO stated that the potential for data loss is increasing because more information is maintained in automated systems. The importance of the necessity for all Government agencies to contribute to achieving security was emphasized. A comprehensive policy is needed; however, G...