Accounting systems (111 - 120 of 981 items)
Financial Reporting: Defense Agencies' Reports on Financial Position Need To Be Improved
AFMD-88-19: Published: Apr 14, 1988. Publicly Released: Apr 14, 1988.
GAO reviewed the Department of Defense's (DOD) compliance with GAO and Department of the Treasury annual reporting requirements, to: (1) determine whether DOD encountered any problems in implementing the requirements; and (2) identify actions DOD should take to improve compliance.GAO found that DOD: (1) did not develop the required guidelines for compiling financial reports; (2) did not verify the...
Forest Service's 'End-Results' Budget Tests and Implementation of the Timber Cost Accounting System
T-AFMD-88-10: Published: Apr 14, 1988. Publicly Released: Apr 14, 1988.
GAO discussed Forest Service actions to: (1) test an end-results budgeting procedure; and (2) implement a new accounting system for timber sales in national forests. GAO found that: (1) the Service proposed a streamlined budget structure to receive funds through appropriation line items and output targets; (2) this would allow forest managers to link their plans with daily operations and make nece...
Financial Audit: House Office Equipment Service Schedules for Fiscal Year 1987
AFMD-88-29: Published: Mar 28, 1988. Publicly Released: Mar 28, 1988.
In response to a congressional request, GAO examined the schedule of purchased equipment accounts and the schedule of revenues and costs prepared from the records that the House Office Equipment Service and the House Finance Office maintained for the year ended June 30, 1987. GAO noted that, on October 1, 1986, the Service assumed responsibility for administering congressional members' district of...
Financial Management: Examples of Weaknesses
AFMD-88-35BR: Published: Feb 25, 1988. Publicly Released: Mar 28, 1988.
In response to a congressional request, GAO provided examples of weaknesses in the federal financial management structure.GAO found examples of a wide range of problems, including: (1) lack of centralized and agency financial management leadership and long-range planning; (2) inadequate financial management systems; (3) weaknesses in internal controls; (4) lack of periodic preparation and audit of...
Fund Accountability: Procedures Used for Selected Benefit/Mandatory Spending Programs Are Adequate
AFMD-88-30: Published: Jan 27, 1988. Publicly Released: Feb 29, 1988.
In response to a congressional request, GAO surveyed entitlement programs at selected agencies to determine whether the agencies: (1) charged expended program funds to the appropriate fiscal year accounts; and (2) exceeded the amount authorized for their programs.GAO surveyed six agencies' programs and found that the Departments of Health and Human Services and Education: (1) maintained proper fun...
ADP Procurement: Army Accounting System Modernization
IMTEC-88-14BR: Published: Dec 28, 1987. Publicly Released: Jan 28, 1988.
In response to a congressional request, GAO reviewed the Army's plans to modernize its accounting systems to determine: (1) the Army's reasons for the modernization; (2) the effect of its automation strategy on planned computer upgrades at its Finance and Accounting Center; and (3) whether the Army's plan to replace automatic data processing equipment at the center would restrict competition among...
ADP Internal Controls: Actions To Correct System Weaknesses for Federal Employees' Compensation
IMTEC-88-9: Published: Dec 22, 1987. Publicly Released: Jan 25, 1988.
Pursuant to a congressional request, GAO evaluated the Employment Standards Administration's (ESA) Federal Employees' Compensation Act (FECA) Program, focusing on its: (1) progress in correcting material automatic data processing (ADP) weaknesses identified by the Department of Labor; (2) identification of all material ADP weaknesses; and (3) process for identifying and correcting ADP internal con...
Learning by New York's Example
136525: Jan 1, 1988
This article, which appeared in the GAO Journal, No. 2, Summer 1988, discusses the applicability of the New York State and New York City financial systems to the federal government. In 1979, the state Comptroller brought the state's budget, accounting, and reporting systems into line with generally accepted accounting principles (GAAP), installed a central accounting system, capped deficits and bo...
Reports Issued in January 1988
135127: Jan 1, 1988
GAO published its monthly digest of reports and testimonies issued in January 1988...
The Growing Need for Reform
136524: Jan 1, 1988
This article, which appeared in the GAO Journal, No. 2, Summer 1988, discusses the current problems in federal financial management and efforts to solve them. A recent GAO study spotlighted problem areas in the federal government's financial management practices, including: (1) lack of cost information; (2) lack of reliable information on weapon systems and other major projects; (3) inadequate dis...