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1

United States. Congress. House. Committee on Government Reform. Subcommittee on Government Management, Finance, and Accountability. The Improper Payments Information Act : Are agencies meeting the requirements of the law ? : hearing before the Subcommittee on Government Management, Finance, and Accountability of the Committee on Government Reform, House of Representatives, One Hundred Ninth Congress, second session, April 5, 2006. Washington : U.S. G.P.O., 2008.

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2

United States. Bureau of Justice Assistance, dir. Local Law Enforcement Block Grants Program : Program progress reports : state administrative agencies. [Washington, DC] : The Bureau, 1997.

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3

Krouse, William J. Commerce, justice and science appropriations agencies. New York : Nova Science Publishers, 2008.

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4

Office, General Accounting. Examination of statement of accountability for appropriations and other funds, Finance Office, House of Representatives, for the year ended September 30, 1984 (GAO/AFMD-85-41). Washington, D.C : Comptroller General of the United States, 1985.

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5

United States. Congress. Senate. Committee on Governmental Affairs. Hollow government : The Food and Drug Administration : hearing before the Committee on Governmental Affairs, United States Senate, One Hundred Second Congress, first session, July 25, 1991. Washington : U.S. G.P.O., 1993.

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6

Improper Payments Information Act of 2002 : Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 4878 to provide for estimates and reports of improper payments by federal agencies. Washington : U.S. G.P.O., 2002.

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7

United States. Congress. Senate. Committee on Governmental Affairs. Improper Payments Information Act of 2002 : Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 4878 to provide for estimates and reports of improper payments by federal agencies. Washington : U.S. G.P.O., 2002.

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8

Harrell, Rhett D. Working with the revised yellow book on government auditing standards. New York : American Institute of Certified Public Accountants, 1995.

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9

Harrell, Rhett D. Working with the 1988 revised Yellow book on government auditing standards. New York : American Institute of Certified Public Accountants, 1992.

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10

United States. Congress. Senate. Committee on Governmental Affairs. Improper Payments Information Act of 2002 : Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 4878 to provide for estimates and reports of improper payments by federal agencies. Washington : U.S. G.P.O., 2002.

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11

United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Subcommittee on Federal Financial Management, Government Information, Federal Services, and International Security. Eliminating agency payment errors : Hearing before the Federal Financial Management, Government Information, Federal Services, and International Security Subcommittee of the Committee on Homeland Security and Governmental Affairs, United States Senate, One Hundred Tenth Congress, second session, January 31, 2008. Washington : U.S. G.P.O., 2008.

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12

United States. Congress. House. Committee on Government Reform. Subcommittee on Government Management, Finance, and Accountability. 15 years of the CFO Act : What is the current state of federal financial management ? : hearing before the Subcommittee on Government Management, Finance, and Accountability of the Committee on Government Reform, House of Representatives, One Hundred Ninth Congress, first session, November 17, 2005. Washington : U.S. G.P.O., 2006.

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13

United States. Congress. House. Committee on Commerce. Subcommittee on Commerce, Trade, and Hazardous Materials. Department of Commerce Dismantling Act of 1995 : Joint hearing before the Subcommittee on Commerce, Trade, and Hazardous Materials and the Subcommittee on Telecommunications and Finance of the Committee on Commerce, House of Representatives, One Hundred Fourth Congress, first session, on H.R. 1756, July 24, 1995. Washington : U.S. G.P.O., 1996.

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14

Office, General Accounting. Government auditing standards. 2e éd. Washington, D.C : U.S. General Accounting Office, 2003.

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15

Government auditing standards. Washington, D.C : The Office, 1994.

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16

Office, General Accounting. Government auditing standards. Washington, D.C : The Office, 1999.

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17

United States. Congress. Senate. Committee on Governmental Affairs. Cash Management Improvement Act Amendments of 1992 : Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 2970 ... Washington : U.S. G.P.O., 1992.

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18

United States. Government Accountability Office. Program evaluation : OMB's PART reviews increased agencies' attention to improving evidence of program results : report to the Chairman, Subcommittee on Government Management, Finance, and Accountability, Committee on Government Reform, House of Representatives. Washington, D.C : GAO, 2005.

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19

United, States Congress House Committee on Government Reform Subcommittee on Government Management Finance and Accountability. Implementing the Improper Payments Information Act : Are we making progress ? : hearing before the Subcommittee on Government Management, Finance, and Accountability of the Committee on Government Reform, House of Representatives, One Hundred Ninth Congress, first session, July 20, 2005. Washington : U.S. G.P.O., 2006.

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20

United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency and Financial Management. Federal debt management : Are agencies using collection tools effectively ? : hearing before the Subcommittee on Government Efficiency and Financial Management of the Committee on Government Reform, House of Representatives, One Hundred Eighth Congress, first session, June 17, 2003. Washington : U.S. G.P.O., 2003.

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21

United States. Congress. Senate. Committee on Governmental Affairs. Financial problems : Are the agencies getting better ? : hearing before the Committee on Governmental Affairs, United States Senate, One Hundred Third Congress, second session, July 28, 1994. Washington : U.S. G.P.O., 1995.

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22

Affairs, United States Congress Senate Committee on Governmental. Cash Management Improvement Act Amendments of 1992 : Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 2970 .... Washington : U.S. G.P.O., 1992.

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23

United States. Congress. Senate. Committee on Governmental Affairs. Cash Management Improvement Act Amendments of 1992 : Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 2970 .... Washington : U.S. G.P.O., 1992.

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24

Engstrom, John H. Essentials of accounting for governmental and not-for-profit organizations. 5e éd. Boston : Irwin/McGraw-Hill, 1999.

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25

Engstrom, John H. Essentials of accounting for governmental and not-for-profit organizations. 4e éd. Chicago : Irwin, 1996.

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26

United States. General Accounting Office., dir. Improving government : Need to reexamine organization and performance : statement of Charles A. Bowsher, Comptroller General of the United States, before the Committee on Governmental Affairs, United States Senate. [Washington, D.C.] : The Office, 1993.

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27

M, Walker David. Auditing the nation's finances : Fiscal year 1998 results highlight major issues needing resolution : statement of David M. Walker, Comptroller General of the United States, before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform, House of Representatives. Washington, D.C : The Office, 1999.

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28

United States. General Accounting Office. et United States. Congress. House. Committee on Government Reform. Subcommittee on Government Management, Information, and Technology., dir. Auditing the nation's finances : Fiscal year 1999 results highlight major issues needing resolution : statement of David M. Walker, Comptroller General of the United States, before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform, House of Representatives. Washington, D.C : The Office, 2000.

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29

United States. General Accounting Office, dir. Government reorganization : Observations about creating a U.S. Trade Administration : statement of Allan I. Mendelowitz, Managing Director, International Trade, Finance, and Competitiveness Issues, General Government Division, before the Subcommittee on International Economic Policy and Trade, Committee on International Relations, House of Representatives. [Washington, D.C.] : The Office, 1995.

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30

Office, United States Government Accountability. President's management agenda : Review of OMB's improved financial performance scorecard process : report to the Subcommittee on Government Management, Finance, and Accountability, Committee on Government Reform, House of Representatives. Washington, D.C : GAO, 2006.

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31

United States. General Accounting Office. et United States. Congress. Senate. Committee on Governmental Affairs., dir. Improving government : GAO's views on H.R. 3400 management initiatives : statement of Charles A. Bowsher, Comptroller General of the United States, before the Committee on Governmental Affairs, United States Senate. Washington, D.C : The Office, 1994.

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32

Light, Paul Charles. Monitoring government : Inspectors general and the search for accountability. Washington, D.C : Brookings Institution, 1993.

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33

United States. General Accounting Office., dir. Improving government : Actions needed to sustain and enhance management reforms : statement of Charles A. Bowsher, Comptroller General of the United States, before the Committee on Governmental Affairs, United States Senate. Washington, D.C : The Office, 1994.

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34

United, States Congress House Committee on Oversight and Government Reform Subcommittee on Federal Workforce U. S. Postal Service and the Census. OPM's revolving fund : A cycle of government waste : hearing before the Subcommittee on Federal Workforce, US Postal Service, and the Census of the Committee on Oversight and Government Reform, House of Representatives, One Hundred Thirteenth Congress, first session, June 5, 2013. Washington : U.S. Government Printing Office, 2013.

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35

Office, General Accounting. Government auditing standards : Exposure draft. 2e éd. Washington, D.C. (P.O. Box 37050, Washington 20013) : U.S. General Accounting Office, 2002.

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36

Office, General Accounting. Government auditing standards : Standards for audit of governmental organizations, programs, activities, and functions. Washington, D.C : The Office, 1988.

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37

Office, General Accounting. Government auditing standards : Independence : exposure draft. Washington, D.C : The Office, 2001.

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38

Office, General Accounting. Government auditing standards. 2e éd. Washington, D.C : U.S. General Accounting Office, 2007.

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39

Office, General Accounting. Government auditing standards. Washington, D.C : The Office, 1999.

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40

Office, General Accounting. Government auditing standards : Answers to independence standard questions. Washington, D.C : U.S. General Accounting Office, 2002.

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41

Chaplain, Cristina T. Space : Defense and civilian agencies request significant funding for launch-related activities. Washington, DC : U.S. Government Accountability Office, 2013.

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42

United States. Congress. House. Committee on Science, Space, and Technology. Government Reform and Savings Act of 1993 : Report (to accompany H.R. 3400 which ... referred jointly to the following committees for a period ending not later than November 15, 1993, Agriculture, Armed Services, Banking, Finance, and Urban Affairs ... and Ways and Means). [Washington, D.C. ? : U.S. G.P.O., 1993.

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43

United States. Congress. House. Committee on Science, Space, and Technology. Government Reform and Savings Act of 1993 : Report (to accompany H.R. 3400 which ... referred jointly to the following committees for a period ending not later than November 15, 1993, Agriculture, Armed Services, Banking, Finance, and Urban Affairs ... and Ways and Means). [Washington, D.C. ? : U.S. G.P.O., 1993.

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44

Agriculture, Rural Development, Food and Drug Administration, and related agencies appropriations bill, 2012 : Report (to accompany H.R. 2112). Washington, D.C : U.S. G.P.O., 2011.

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45

United States. Congress. Senate. Committee on Appropriations. Agriculture, Rural Development, Food and Drug Administration, and related agencies appropriations bill, 2013 : Report (to accompany S. 2375). Washington, D.C : U.S. G.P.O., 2012.

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46

Center for Improving Government Performance., dir. Helpful practices in improving government performance : Budget alignment. Washington, DC : National Academy of Public Administration, Center for Improving Government Performance, 1998.

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47

Oversight, United States Congress Senate Committee on Homeland Security and Governmental Affairs Subcommittee on Financial and Contracting. Oversight of small agencies : Hearing before the Subcommittee on Financial and Contracting Oversight of the Committee on Homeland Security and Governmental Affairs, United States Senate, One Hundred Thirteenth Congress, second session, April 10, 2014. Washington : U.S. Government Printing Office, 2014.

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48

United States. Congress. House. Committee on the Budget., dir. Effects of potential government shutdown : Joint hearing before the Committee on the Budget, United States Senate and the House of Representatives, Committee on the Budget, One Hundred Fourth Congress, first session, September 19, 1995. Washington : U.S. G.P.O., 1995.

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49

United States. Congress. Senate. Committee on the Budget. Effects of potential government shutdown : Joint hearing before the Committee on the Budget, United States Senate and the House of Representatives, Committee on the Budget, One Hundred Fourth Congress, first session, September 19, 1995. Washington : U.S. G.P.O., 1995.

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50

Library of Congress. Congressional Research Service, dir. Unobligated and unexpended balances in the Department of Defense budget : A brief review. Washington, D.C : Congressional Research Service, Library of Congress, 1986.

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