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 <subject>Noncompliance</subject>
 <subject>Federal agency accounting systems</subject>
 <subject>Accountability</subject>
 <subject>Financial statement audits</subject>
 <subject>Auditing standards</subject>
 <subject>Reporting requirements</subject>
 <subject>Auditing procedures</subject>
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<titleInfo>
 <title>Financial Management: Financial Audit Results at GSA, EPA,</title>
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<abstract>GAO&apos;s audit of the 1998 consolidated financial statements of the federal
government found serious shortcomings in systems, recordkeeping,
documentation, financial reports, and controls. As a result, the
financial statements did not provide decisionmakers or the public with
reliable information. GAO has included the most serious deficiencies on
its list of government activities at high risk for waste, fraud, abuse,
and mismanagement. This testimony discusses data quality at the General
Services Administration, the Environmental Protection Agency, and the
Department of Transportation. GAO summarizes the results of its audits
of the financial statements for these three agencies.</abstract>
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 <topic>Noncompliance</topic>
 <topic>Federal agency accounting systems</topic>
 <topic>Accountability</topic>
 <topic>Financial statement audits</topic>
 <topic>Auditing standards</topic>
 <topic>Reporting requirements</topic>
 <topic>Auditing procedures</topic>
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 <topic>Financial management systems</topic>
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