Accounting procedures (111 - 120 of 1,114 items)
Financial Management: Department of Homeland Security Faces Significant Financial Management Challenges
GAO-04-774: Published: Jul 19, 2004. Publicly Released: Jul 29, 2004.
When the Department of Homeland Security (DHS) began operations in March 2003, it faced the daunting task of bringing together 22 diverse agencies. This transformation poses significant management and leadership challenges, including integrating a myriad of redundant financial management systems and addressing the existing weaknesses in the inherited components, as well as newly identified weaknes...
Department of Homeland Security: Financial Management Challenges
GAO-04-945T: Published: Jul 8, 2004. Publicly Released: Jul 8, 2004.
The Homeland Security Act of 2002 brought together 22 agencies to create a new cabinet-level department focusing on reducing U.S. vulnerability to terrorist attacks, and minimizing damages and assisting in recovery from attacks that do occur. GAO has previously reported on the Department of Homeland Security's (DHS) financial management challenges and key elements necessary for reform. DHS continu...
Fiscal Year 2003 U.S. Government Financial Statements: Sustained Improvement in Federal Financial Management Is Crucial to Addressing Our Nation's Future Fiscal Challenges
GAO-04-886T: Published: Jul 8, 2004. Publicly Released: Jul 8, 2004.
GAO is required to annually audit the consolidated financial statements of the U.S. government. Proper accounting and reporting practices are essential in the public sector. The U.S. government is the largest, most diverse, most complex, and arguably the most important entity on earth today. Its services--homeland security, national defense, Social Security, mail delivery, and food inspection, to...
Veterans Health Administration: Inadequate Controls over the Purchase Card Program Resulted in Improper and Questionable Purchases
GAO-04-857T: Published: Jun 17, 2004. Publicly Released: Jun 17, 2004.
The Department of Veterans Affairs (VA) Office of Inspector General (OIG) has continued to identify significant vulnerabilities in the department's use of government purchase cards. Over the years, the OIG has identified internal control weaknesses that resulted in instances of fraud and numerous improper and questionable uses of purchase cards. The OIG has made a number of recommendations for cor...
VHA Purchase Cards: Internal Controls Over the Purchase Card Program Need Improvement
GAO-04-737: Published: Jun 7, 2004. Publicly Released: Jun 17, 2004.
The Department of Veterans Affairs Office of Inspector General (OIG) has identified significant vulnerabilities in Veterans Affairs' (VA) use of government purchase cards. In its April 26, 2004 report, the OIG reported instances of fraudulent activity totaling $435,900, and numerous improper and questionable uses of the purchase cards totaling $1.1 million. Given that VHA comprised at least 90 per...
DOD Travel Cards: Control Weaknesses Led to Millions of Dollars Wasted on Unused Airline Tickets
GAO-04-398: Published: Mar 31, 2004. Publicly Released: Jun 9, 2004.
Ineffective oversight and management of the Department of Defense's (DOD) travel card program, which GAO previously reported on, have led to concerns about airline tickets DOD purchased but did not use and for which it did not claim refunds. GAO was asked to (1) determine whether, and to what extent, airline tickets purchased through the centrally billed accounts were unused and not refunded and (...
DOD Travel Cards: Control Weaknesses Resulted in Millions of Dollars of Improper Payments
GAO-04-576: Published: Jun 9, 2004. Publicly Released: Jun 9, 2004.
Ineffective management and oversight of the Department of Defense's (DOD) premium class travel and unused airline tickets led to concerns about DOD's overall management of the centrally billed accounts. GAO was asked to determine whether (1) DOD improperly reimbursed travelers for airline tickets DOD paid for using centrally billed accounts, (2) internal controls were effective in preventing issua...
Financial Management: Audit of the White House Commission on the National Moment of Remembrance for Fiscal Years 2003 and 2002
GAO-04-497R: Published: May 20, 2004. Publicly Released: May 20, 2004.
The White House Commission on the National Moment of Remembrance (Commission) was created on December 28, 2000, by the National Moment of Remembrance Act (Act). The Commission received appropriated funds in fiscal years 2003 and 2002. Its purpose is to sustain the American spirit through acts of remembrance for those who died serving their country, not only on Memorial Day, but also throughout the...
Responses to Posthearing Questions Related to GAO's Testimony on the U.S. Government's Consolidated Financial Statements for Fiscal Year 2003
GAO-04-624R: Published: Apr 30, 2004. Publicly Released: Apr 30, 2004.
On March 3, 2004, the Subcommittee on Government Efficiency and Financial Management, House Committee on Government Reform, heard testimony on the U.S. government's consolidated financial statements for fiscal year 2003. This letter responds to questions related to the testimony and to subsequent questions from the Vice Chairman.During his March 10, 2004, testimony, the Department of Homeland Secu...
Purchase Cards: Increased Management Oversight and Control Could Save Hundreds of Millions of Dollars
GAO-04-717T: Published: Apr 28, 2004. Publicly Released: Apr 28, 2004.
From 1994 to 2003, the use of government purchase cards increased from $1 billion to $16 billion. During this time, agencies primarily focused on ways to increase the use of purchase cards. Beginning in 2001, GAO testified and reported that significant weaknesses in internal controls made agencies vulnerable to fraud, waste, and abuse, and inefficient purchasing actions. In response to increased u...