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Department of the Treasury, Executive (111 - 120 of 325 items)
Accounting Principles and Standards
B-255473: Published: Dec 1, 1993. Publicly Released: Dec 1, 1993.
GAO discussed revisions to its policy manual for executive agencies, focusing on accounting principles, standards, and related requirements approved by the Comptroller General, the Department of the Treasury, and the Office of Management and Budget...
Futures Markets: A Futures Transaction Fee Is Administratively Feasible
GGD-94-40: Published: Oct 28, 1993. Publicly Released: Oct 28, 1993.
Pursuant to a legislative requirement, GAO reviewed the feasibility of implementing a futures transaction fee to fund additional Commodity Futures Trading Commission (CFTC) enforcement and market surveillance activities, focusing on whether the fee will provide CFTC with additional resources to oversee the futures markets.GAO found that: (1) a futures transaction fee is administratively feasible;...
Financial Audit: Panama Canal Commission's 1991 Management Letter
AIMD-93-23ML: Published: Sep 10, 1993. Publicly Released: Sep 10, 1993.
GAO reviewed several Panama Canal Commission (PCC) accounting and internal control procedures that need improvement. GAO found that: (1) the problems, although not material, warrant management's attention; (2) the Department of the Treasury should maintain adequate PCC transaction records and send them to PCC for monthly reconciliations; (3) the Office of Personnel Management should annually updat...
Status of Agency Use of SSA Death Information
HRD-93-31R: Published: Jul 20, 1993. Publicly Released: Jul 20, 1993.
Pursuant to a congressional request, GAO reviewed: (1) federal and state agencies' use of the Social Security Administration's (SSA) unrestricted state death information; and (2) the estimated savings of sharing SSA restricted state death information. GAO found that: (1) the largest federal agencies have made progress in obtaining and using SSA death information, but some federal agencies and most...
Policy and Procedures Manual for Guidance of Federal Agencies: Title 7--Fiscal Guidance
149099: May 18, 1993
GAO has revised Title 7 of the Policy and Procedures Manual for Guidance of Federal Agencies. Included are changes resulting from recent laws and Comptroller General decisions affecting the fiscal procedures covered by this title. The requirements in this title, although based on separate authorities, complement the agencies' existing federal accounting, internal control, and system standards. Thi...
Seized/Forfeited Asset System Requirements
FFMSR-4: Published: Mar 1, 1993. Publicly Released: Mar 1, 1993.
GAO presented information on the functional requirements federal agencies should use so that they can improve and expand their strategic planning and core seized/forfeited asset management systems...
Small Tax Exempt Insurance Companies
GGD-93-11R: Published: Feb 8, 1993. Publicly Released: Feb 8, 1993.
GAO reviewed tax-exempt insurance companies, focusing on companies covered by Section 501(c)15 of the Internal Revenue Code (IRC). GAO noted that: (1) insurance companies that qualified for the tax exemption since 1986 were generally small companies that Congress intended to assist; and (2) in a few instances, companies have earned large amounts of investment income tax free under the revised sect...
Highway Trust Fund: Strategies for Safeguarding Highway Financing
RCED-92-245: Published: Sep 15, 1992. Publicly Released: Oct 20, 1992.
Pursuant to a congressional request, GAO examined the capacity of the Highway Trust Fund's highway account to support a legislative authorization of over $122 billion for federal-aid highway programs, focusing on the reasons for, consequences of, and strategies for dealing with a possible shortfall in the highway account's revenues.GAO found that the: (1) Federal Highway Administration (FHwA) proj...
Strategies to Improve Communication Between Program and Financial Managers
156238: May 1, 1992
GAO provided information on the Joint Financial Management Improvement Program's May 1992 conference on improving communications between program and financial managers...
Tax Policy: Effects of Changing the Tax Treatment of Fringe Benefits
GGD-92-43: Published: Apr 7, 1992. Publicly Released: Apr 7, 1992.
GAO reviewed the current tax treatment of employer-provided fringe benefits, focusing on: (1) the history and background of the exclusion of those benefits from taxable income; (2) the percentage of workers receiving such benefits and the types of benefits received; (3) the estimated amount of taxes foregone because of those benefits' tax-preferred status; and (4) how changes in the tax treatment...