United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2001-11-01 monographic deposited born digital 28 p. GA 1.13:GAO-02-248G https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-248G P0b002ee18038b2bb f:d02248g DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-02-248G machine generated eng fdlp REPORT GAOREPORTS-GAO-02-248G GAO-02-248G Accounting procedures Accounting standards Cost accounting Executive agencies Federal agency accounting systems Financial management systems Internal controls Reporting requirements Other Written Product A02685

This is one in a series or reports designed to help federal agencies improve or maintain effective internal control, financial management systems, and financial reporting. GAO discusses the status of the 13 remaining standards in Title 2, "Accounting," of the GAO Policy and Procedures Manual for Guidance of Federal Agencies in light of the most recent compendium of Federal Accounting Standards Advisory Board (FASAB) standards and guidance. GAO either (1) reprinted the standards that remain in effect, along with any updated citations to relevant guidance, or (2) provided the citation of current guidance replacing that standard. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-248G/html/GAOREPORTS-GAO-02-248G.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-248G/pdf/GAOREPORTS-GAO-02-248G.pdf GAO-02-248G https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-248G Other Written Product GAO-02-248G; Accounting Principles, Standards, and Requirements: Title 2 Standards Not Superceded by FASAB Issuances; Accounting procedures Accounting standards Cost accounting Executive agencies Federal agency accounting systems Financial management systems Internal controls Reporting requirements Title 22 Section 2363 22 U.S.C. 2363 Title 31 Section 3342 Title 31 Section 3511 31 U.S.C. 3342 31 U.S.C. 3511