Excerpt from U. S. General Accounting Office's Report on the Court Planning Process: Hearing Before the Subcommittee on Public Buildings and Grounds of the Committee on Public Works and Transportation, House of Representatives, One Hundred Third Congress, First Session, October 7, 1993 Thacker, P. Gerald, Assistant Director, Facilities, Security and Administra tive Services, Administrative Office of the United States Courts (adc); accompanied by Victor E. Plango, Director of Court Research, National Center for State Courts; Donald Hardenburgh, Research Consultant, Na tional Center for State Courts; Keith Fentress, Statistical Consultant, aoc; Walter G. Moon, Chief, Project Development and Management Branch, S ace and Facilities Division, aog; and Ross Eisenman, Branch Chief, P anning and Analysis Branch, Space and Facilities Division, aoc. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

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