Accounting systems (11 - 20 of 981 items)
Business Modernization: NASA's Integrated Financial Management Program Does Not Fully Address Agency's External Reporting Issues
GAO-04-151: Published: Nov 21, 2003. Publicly Released: Dec 22, 2003.
In April 2000, the National Aeronautics and Space Administration (NASA) began its Integrated Financial Management program (IFMP), its third attempt at modernizing its financial management processes and systems. In April 2003, GAO reported that NASA's acquisition strategy has increased the risk that the agency will implement a system that will cost more and do less than planned. This report is one...
Financial Management: USDA Faces Major Financial Management Challenges
T-AIMD-00-115: Published: Mar 21, 2000. Publicly Released: Mar 21, 2000.
Pursuant to a congressional request, GAO discussed the financial management issues facing the Department of Agriculture (USDA), focusing on problems in the areas of: (1) implementing the Federal Credit Reform Act (FCRA) of 1990 and related accounting standards; (2) reconciling its Fund Balance with Treasury accounts; (3) addressing weaknesses in the Forest Service's financial accounting and report...
Financial Management: Differences in Army and Air Force Disbursing and Accounting Records
AIMD-00-20: Published: Mar 7, 2000. Publicly Released: Mar 7, 2000.
Pursuant to a congressional request, GAO provided information on differences in the Army's and Air Force's disbursing and accounting records, focusing on: (1) if, and to what extent, contract payment transactions recorded in the Army and the Air Force official accounting records differed from mechanization of contract administration services (MOCAS) disbursing system records; (2) the types of diff...
Forest Service: Barriers to Financial Accountability Remain
AIMD-99-1: Published: Oct 2, 1998. Publicly Released: Oct 2, 1998.
Pursuant to a congressional request, GAO reviewed the financial management problems of the Forest Service identified in the Department of Agriculture (USDA) Inspector General's (IG) audit report on the Forest Service's fiscal year (FY) 1995 financial statements, focusing on: (1) how the IG's adverse opinion raised concerns about the level of stewardship over taxpayer money appropriated to the Fore...
Forest Service: Status of Progress Toward Financial Accountability
AIMD-98-84: Published: Feb 27, 1998. Publicly Released: Feb 27, 1998.
Pursuant to a congressional request, GAO reviewed the Forest Service's efforts to correct the financial problems identified in the Department of Agriculture (USDA) Inspector General's (IG) audit report on its fiscal year (FY) 1995 financial statements, focusing on the Forest Service's: (1) implementation of a new financial accounting system; (2) correction of certain accounting deficiencies; (3) r...
U.S. Department of Agriculture: Working Capital Fund and Modernization of Administrative Processes Program
RCED-98-29R: Published: Nov 14, 1997. Publicly Released: Nov 14, 1997.
Pursuant to a congressional request, GAO provided information on the: (1) activities supported by the Department of Agriculture's (USDA) Working Capital Fund (WCF), its funding sources, and the controls in place to prevent inappropriate uses; and (2) status of USDA's Modernization of Administrative Processes (MAP) Program and its accomplishments.GAO noted that: (1) USDA's WCF finances 22 separate...
Financial Management: Australia's Finance Information on Resource Management (FIRM) System and Lessons Learned
AIMD-98-2R: Published: Oct 14, 1997. Publicly Released: Oct 14, 1997.
GAO reviewed Australia's governmentwide financial management system, the Finance Information on Resource Management (FIRM) system, focusing on: (1) the history of FIRM's development and implementation; (2) the risks Australia encountered in developing a centralized system and the actions it took to mitigate those risks; and (3) key lessons learned from Australia's experience.GAO noted that: (1) FI...
Financial Management: Indian Trust Fund Strategic Plan
T-AIMD-97-138: Published: Jul 30, 1997. Publicly Released: Jul 30, 1997.
GAO discussed the results of its analysis of the Special Trustee for American Indians' Strategic Plan for Indian trust fund accounting and asset management improvement, focusing on: (1) the trust asset management problems that the Strategic Plan proposes to resolve; (2) a high-level summary of the Strategic Plan; (3) the basis for the cost estimates included in the Plan; and (4) implementation iss...
Defense Programs: Opportunities to Reform Key Business Practices
NSIAD-97-99R: Published: Mar 5, 1997. Publicly Released: Mar 20, 1997.
Pursuant to a congressional request, GAO summarized information on the defense budget and Department of Defense (DOD) infrastructure, inventory management, financial management, and acquisition programs.GAO noted that: (1) it has reported on problems and made numerous suggestions for improvements and efficiencies in DOD's infrastructure, inventory management, financial management, and acquisition...
Financial Management: An Overview of Finance and Accounting Activities in DOD
NSIAD/AIMD-97-61: Published: Feb 19, 1997. Publicly Released: Feb 19, 1997.
Pursuant to a congressional request, GAO provided information on the Department of Defense's (DOD) management of its financial operations, focusing on: (1) DOD's rationale for creating the Defense Finance and Accounting Service (DFAS); (2) the current size of the DOD finance and accounting infrastructure; and (3) the various finance and accounting activities performed by DOD personnel.GAO reported...