GAO Policy and Procedures Manual For Guidance of Federal Agencies

The GAO Policy and Procedures Manual for Guidance of Federal Agencies (manual) is no longer available. The purpose of this page is to provide those seeking information about the topics formerly covered in the manual with the most current information on and GAO points of contact for those topics.

A substantial portion of the general guidance issued by GAO to executive agencies was first codified into the GAO Policy and Procedures Manual for Guidance of Federal Agencies in 1957. Over the years the manual was updated to incorporate current changes in laws, regulations, and practices. However, in the recent past changes in certain laws; the creation of the Federal Accounting Standards Advisory Board (FASAB); the establishment of the Advisory Council on Government Auditing Standards; and the different medium GAO has used to publish guidance (e.g. the Yellow Book and the Green Book on internal control standards) have rendered most of the material in the manual out of date. 

The manual had 8 major parts called titles. The contact persons dealing with technical aspects of the topics formerly covered in each title are set forth in the table and related footnotes below.

Title Name and Number

Contacts

Phone Number

1 - US General Accounting Office (Described GAO's Responsibilities and Functions)

Susan Poling

(202) 512-2667

 

 

 

2 - Accounting (Contained Principles and Standards for Three Main Subjects)

Mary Mohiyuddin

(202) 512-3087

Appendix I Financial Reporting 1

Barry Grinnell

(202) 512-9530

Appendix II Internal Control 2

Paul Caban

(202) 512-8451

Appendix III Financial Management Systems 3

Barry Grinnell

(202) 512-9530

 

 

 

3 - Audits (Contained Auditing Standards and Procedures)4

Marcia Buchanan

(202) 512-9321

 

 

 

4 - Claims (Responsibility Transferred to the Executive Branch) 5

POC for Executive Branch

POC for Executive Branch

 

 

 

5 - Transportation (Responsibility Transferred  to the Executive Branch) 5

POC for Executive Branch

POC for Executive Branch

 

 

 

6 - Pay, Leave, and Allowances (Contained Personnel and Payroll System Requirements and related controls) 6

Paul Caban

(202) 512-8451

 

 

 

7 - Fiscal Guidance (Still viable; contains Requirements Related to Collections, Disbursements, Appropriations, and Accountable Officers' Accounts) 7

Tom Armstrong

(202) 512-8257

 

 

 

8 - Records Management    (Contained Requirements on Record Retention For Audit and Review Purposes) 8

Yvonne K. Wilson
Barbara Simball (Legal)

(202) 512-2749
(202) 512-8173
 

Notes:

  1. Title 2, Appendix I. Most of the standards contained in this appendix have been superseded by standards issued by FASAB. Standards not yet superseded are listed in the GAO publication Accounting Principles, Standards, and Requirements - Title 2 Standards not Superseded by FASAB Issuances, GAO-02-248G, November 2001.
  2. Title 2, Appendix 2. The internal control standards in this appendix have been superseded by Standards for Internal Control in the Federal Government, GAO/AIMD-00-21.3.1, November 1999, (the "Green Book"). For a related non-authoritative aid see: Internal Control Management and Evaluation Tool, GAO-01-1008G, August 2001.
  3. Title 2, Appendix 3. These system requirements in this appendix have been superseded by the systems requirements documents issued by the Joint Financial Management Improvement Program (JFMIP). See also GAO issued "Systems Requirements Checklists" under "Special Publications" on GAO's main web page.
  4. Title 3 has been superseded by the Government Auditing Standards (Yellow Book), GAO-07-731G, June 2003. (See also: Answers to Independence Standard Questions, GAO-02-870G, July 2002).
  5. See March 17, 1997 (B-275605) GAO Notice to Heads of Departments and Agencies, re: Transfer of Claims Settlement and Related Advance Decisions, Waivers, and Other Functions.
  6. Title 6 system requirements have been superseded by Human Resources & Payroll System Requirements, JFMIP- SR-99-5, April 1999.

    Title 6 guidance on internal control for time and attendance reporting has been superseded by Maintaining Effective Control Over Employee Time and Attendance Reporting, GAO-03-352G, January 2003.
  7. For additional guidance related to Title 7 see Streamlining the Payment Process While Maintaining Effective Internal Control, GAO/AIMD-00-21.3.2, May 2000)
  8. The National Archives and Record Administration sets the criteria for retention of federal agency records. GAO becomes involved when there is a request for an exception to NARA record retention schedules.
For general questions about the manual, please contact GAO's Quality and Continuous Improvement office at (202) 512-6100. 

For copies of the manual: by mail: US General Accounting Office, 441 G St NW, Rm LM, Washington, DC 20548; by phone: (202) 512-6000, fax (202) 512-6061, TDD (202) 512-2537. Document Distribution will only provide the entire manual, not the individual Titles. The Titles are not on GAO's Home Page (the internet).