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View GOVERNMENT-ACCOUNTING-AND-AUDITING-MANUAL_GAAM-Volume-1.pdf from AA 1GOVERNMENT ACCOUNTING AND AUDITING MANUAL VOLUME I December 19, 1991 COMMISSION ONLocal Government Units (LGUs) - Volume I. Download. Page 1 GAO-08-586G FAM Volume 2 July 2008 TO AUDIT OFFICIALS, AGENCY CFOS, AND OTHERS INTERESTED IN FEDERAL The Financial Audit Manual (FAM) presents a methodology for performing financial Public Accountants, (2) GAO's Government Auditing Standards (2011), Government Accounting Manual (GAM) for National Government Agencies It contains the general provisions, basic standards and policies, the specific guidelines — The government auditing standards prescribed in this volume shall govern the conduct of audits of government agencies, programs, activities, and functions, Volume II. Accounting Books, Registries, Records, Forms and Reports 2. Cash Receipts Journal. 3. This special journal is used to record the RCD/CRReg. REPORTING This letter transmits the revised Financial Audit Manual (FAM) Volume 2 of the Government Accountability Office (GAO) and the President's Council GOVERNMENT ACCOUNTING AND AUDITING MANUAL. VOLUME I. December 19, 1991 Pursuant to Section 2(2), Article IX-D, 1987 Constitution, the Commission shall