The GAO Review, Vol. 18, Issue 2, Spring 1983

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The GAO Review, Vol. 18, Issue 2, Spring 1983 . r *. .. e: , i.i The REVIEW Contents Volume 18 Issue 2 1 From Our Briefcase Accounting Update GAO To Inventory Statutory Audit Requirements New Types of Reports on Financial Statements Recent Guidance Issued on Personal Financial Statements Governmental Accounting Standards Board Update GAO’s Work on Tax Administration Activities During 1981 Review Article on Silver Recovery Gets Recycled Joint Financial Management Improvement Program’s 1982 Accomplishments GAO’s 1982 Annual Report-Volumes I and I1 The Civil Rights Report and the Congressional Staff Journal 5 OnLocation GAO Staff Changes Regional Office Administrative Officers Confer Comptroller General Returns from International Tour GAO Reports Task Force Issues Recommendations Office of Foreign Visitors Hosts Many International Guests 8 Manager’s Corner 12 Topics in Evaluation ogs~t,1 Carl E. Wider 14 Looking South. The Latin America Branch 21 Vocational Education and the Robotics Revolution odsybd Patricia A. Cole 26 Auditing, Evaluation, and Management Improvement -The Canadian Experience cmb5 Roger L. Sperry i GAO Reuiew/Spring 1983 .. 30 A Model for the Systematic Inkernal Evaluation of Ageney- wide Human Resource Development and Training Ga s3bv Bob Minick 85 GAO and the Aecsunting Profession 03 mb 5- Charles A. Bowsher 89 Relocating Witmesses: Necessary But Administratively Difficdt 62gbb Mark H. Ahrens and William J. Staab '. 42 Measuring Studen&Academic Progress: A Case Study oa5qb 7 Frankie L. Fulton and Susan G. Stanley 46 A Week's Worth ad\~6v David G. Sapp 49 Legislative Developments aa,Fi~ y Judith Hatter 51 Reflections Diane E. Grant 57 GAO Staff Chamges 89 New Staff Members 60 Professional Activities GAO Review/Spring 1983 OOPESS!! -We Goofed Much to our chagrin, the last GAO page 52,where paragraphs describing Building, overlooking GAO. “From Review contained some obvious mis- top-level staff changes are printed where I sit, listing Dexter Peach as takes. Inadvertent placement of several twice, followed closely (actually pre- Assistant CG may be the publishing titles and paragraphs, combined with ceded) by page 50 where the Far East coup of the year. He certainly has the typographical errors and missing pages Branch is mistakenly listed as assist- qualifications to fill the job! If wisdom in certain copies, made the winter ing Paul Math in his article on shad- prevails, perhaps he may have that 1983 issue one of our “liveliest” to owing. Add to these errors a liberal, if chance. In fact, our readers can say date. Because of these goofs-described not ironic, sprinkling of typos, espe- they saw it first in the GAO Review!” below- many of our readers responded cially in Tom Pastore‘s article (pp. 24- ”My sources report that Dexter and with excellent constructive criticism 27) on the advantage of having basic the others affected by the mistakes (i.e., proofreading help). In fact, our typing skills. accepted our apologies with good humor. embarrassment had a positive result. The Responds I certainly hope so, because our rota- We learned that many people read the Editor ting Bob Hanlon to Detroit was probably Review closely as soon as they receive When informed of the errors, Editor not in his plans!” their copies! John Heller(recent1y retired from GAO) In a more serious tone, Heller added Apologies AU Around said,”Good grief!” He added, however, that the publishing checks on our last ”I always knew GAO Review readers issue were obviously not up to par. We The worst-offending errors are on could respond to a challenge. I am agree. The Review staff has developed page 53, where Dexter Peach’s title as especially pleased to see that, in my additional quality controls and will be director of the Resources, Community absence, the Review has taken some applying them from now on. Again, and Economic Development Division steps to test its audience. Thanks to our apologies to those affected by the was replaced with that of Assistant each of you who alerted our editorial mistakes in the winter 1983 Review Comptroller General, and page61, where staff about this issue’s goofs.“ and thanks to our readers, article and BobHanlon, regional manager in Denver, Heller then described his perception feature writers, and unit liaisons for and several staff members were shown of the major errors from his vantage your support. as moved to Detroit. Next in line was point on the 5th floor of the Metro Page 50 The acknowledgmentof contributors to the Far East article which appears on page 50, column 3, should have preceded the article, “At Home and Abroad in Paradise GAO’s Far East Branch,” page 32 Page 52 Paragraphs describing top-level staff changes are printed twice. Page 53 The title ”GAO’s Assistant Comptrol- lers General” should have been positioned under the pictures of Henry Eschwege and Francis X. Fee. J Dexter Peach‘s title is ”Director, Resources, Community and Economic Development Division ” Page 61 The heading “Detroit” printed in column 3 is misplaced. It should have appeared on page 62, preceding the name of William Laurie iii GAO Review/Spring 1983 Prom Our Briefcase GAO has recently completed a compilation of the financial state- ments of the United States Railway Association (AFMD-82-69) and a review of the financial statements of the Commodity Credit Corpora- t ion (CED-81-137). Recent Guidance Issued on Personal Financial Statements The AICPA has issued two pro- nouncements on personal financial statements. “Accounting and Finan- cial Reporting for Personal Finan- cial Statements,’’ AICPA Statement of Position 82-1, was issued on Oc- tober 1, 1982. This statement deals with preparing and presenting finan- cial statements of individuals or Accounting Update to existing legislation, including the groups of related individuals possibility of proposing some form (families). Personal financial GAO To Inventory of “cross-cutting” single entity statements assist individuals to for- audit legislation for all Federal mally organize and plan their finan- Statutory Audit assistance programs. Requirements cial affairs in general or may be used for specific purposes, such as New Types of Reports on obtaining credit, income tax plan- GAO is undertaking a project to Financial Statements identify the maze of audit require- ning, or retirement planning. “Personal Financial Statements- ments found in the nearly 1,000 Fed- Opinions and disclaimers of opin- Compilation, Review, and Audit,” a eral programs, projects, services, ion are not the only types of reports proposed guide issued on November and activities which provide assis- GAO issues on government corpora- 1,1982, discusses the scope of work tance or benefits to the public. GAO tions’ financial statements. GAO and form of report for an audit, re- studies have shown that these re- now also issues reports on financial view, or compilation of personal quirements have led to inconsisten- statement compilations and reviews. financial statements. cies, gaps, and duplications in audit In a compilation, the accountant coverage. The project will result in a presents information in financial For copies, or for further informa- tion, contact the AICPA, 1211 comprehensive inventory and analy- statement form which represents Avenue of the Americas, New York, sis of the statutory audit provisions management without undertaking pertaining to Federal financial as- to express any assurance on the NY 10036. sistance programs. statements. The accountant does The project will help GAO further not audit the statements and, ac- Governmental Accounting develop and advance the concept of cordingly, does not express an opin- Standards Board Update the single entity audit, which pro- ion or any other form of assurance vides for a financial and compliance on them. The Financial Accounting Foun- audit (including a comprehensive re- In a review, the accountant per- dation reached agreement in De- view of internal controls) of a single forms inquiry and analytical pro- cember 1982 with representatives of entity or organization rather than cedures that provide a reasonable State and local governmental orga- detailed audits for each separate basis for expressing certain limited nizations and the public accounting program involving financial assis- assurances. A review is more lim- profession regarding the establish- tance. The concept provides an im- ited in scope than an audit, so it ment of a Governmental Accounting proved audit base for performing ad- does not provide a basis for expres- Standards Board. The proposed ditional selective audits for detailed sion of an opinion regarding the fi- Board, which would establish compliance issues as well as to de- nancial statements taken as a whole. accounting and reporting require- termine economy and efficiency or The American Institute of Certified ments for State and local govern- program results. Public Accountants (AICPA) has ment, would be under the Founda- Identifying Federal audit require- issued several Statements on Stan- tion in the same respect as the ments will assist GAO as it con- dards for Accounting and Review existing Financial Accounting Stan- siders recommending amendments Services. dards Board, which establishes ac- GAO Reviem/Spring 1983 From Our Briefcase counting and reporting require- Although the annual tax adminis- lined in the proposal.” Dr. Kolin also ments for business. tration report is compiled primarily to expressed his interest in receiving In addition, a governmental ad- meet the Congress’ legislative man- any feasibility studies used in GAO. visory and oversight body to be date, it has also been useful for plan- The Review congratulates author known as the Governmental Ac- ning and managing GAO’s work in Orr and notes that the GAO reports counting Standards Advisory Coun- the tax area. For example, it has on which his article was based’ are cil would be established under the facilitated following up GAO recom- used as case-study material in Foundation. Approximately 20 orga- mendations and promoting GAO’s GAO’s entry-level training course.
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