Financial Audit Manual: Checklist for Federal Accounting Reporting, and Disclosures
GAO-04-942G: Published: Jul 30, 2004. Publicly Released: Jul 30, 2004.
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.