Auditing standards (71 - 80 of 111 items)
[Financial Management Issues of the 1980's]
121536: Jun 14, 1982
GAO discussed problems the federal government faces in conducting financial management activities and offered possible solutions to those problems. Although improvements have been made in recent years, major problems still remain, particularly in the budget process. GAO noted that establishing accounting principles and standards for the public sector is one of the most important issues facing effe...
Approval of the Executive Office of the President Accounting System Design
AFMD-82-88: Published: Jun 1, 1982. Publicly Released: Jun 1, 1982.
GAO reviewed the accounting system design for the Executive Office of the President.GAO approved the accounting system design as conforming in all material respects with the approved accounting principles and standards of the Executive Office of the President...
Reapproval of the Department of State Accounting Principles and Standards Statement
AFMD-82-83: Published: May 31, 1982. Publicly Released: May 31, 1982.
GAO reviewed the Statement of Accounting Principles and Standards for the Department of State.GAO approved the statement as conforming with the accounting principles and standards prescribed by GAO...
Approval of Statement of Accounting Principles and Standards for Federal Labor Relations Authority
AFMD-82-29: Published: Jan 29, 1982. Publicly Released: Jan 29, 1982.
GAO reviewed the Federal Labor Relations Authority's Statement of Accounting Principles and Standards.GAO found the statement to be adequate and in conformity in all material respects with GAO prescribed principles and standards...
Review of Selected Presidential and Vice-Presidential Expenditures
AFMD-82-16: Published: Dec 29, 1981. Publicly Released: Dec 29, 1981.
As authorized by Public Law 95-570, GAO examined the following categories of Presidential and Vice-Presidential expenses: (1) operation and maintenance of the executive residence at the White House; (2) official entertainment of the President; (3) official entertainment of the Vice President; (4) subsistence expenses of persons in government service while traveling on official business in connecti...
Audit of the Senate Recording and Photographic Studios Revolving Fund for the Fiscal Year Ended March 31, 1981
AFMD-82-11: Published: Nov 30, 1981. Publicly Released: Nov 30, 1981.
The Senate Recording Studio, established by congressional legislation in 1957, was operated by the Sergeant at Arms and Doorkeeper of the Senate under the direction of the Senate Committee on Rules and Administration. The Studio was responsible for video and audiotaping for the Vice President, Senators, and committees of the Senate.In 1980, congressional legislation changed the Senate Recording St...
Financial Management Problems at the Equal Employment Opportunity Commission
AFMD-82-17: Published: Oct 30, 1981. Publicly Released: Nov 30, 1981.
At the request of a congressional committee, GAO undertook a series of reviews of the financial operations of the Equal Employment Opportunity Commission (EEOC) to determine if the system is being operated as designed and in accordance with sound accounting methods. The objectives of this interim review were to assess the reliability of data produced by the accounting system; evaluate the current...
Raising Financial Management Standards: Challenge for Change
116826: Nov 5, 1981
GAO will provide strong leadership in the government's effort to be more effective and efficient in the whole area of accounting and financial management. This decade holds many challenges to government in the area of financial management. The size of Department of Defense expenditures raises the question of whether the financial management systems within the Department are capable of accounting f...
Review of the Disabled American Veterans' Financial Statements for the Year Ended December 31, 1980
AFMD-82-8: Published: Oct 15, 1981. Publicly Released: Oct 15, 1981.
GAO reviewed the financial statements for the year ended December 31, 1980, of the Disabled American Veterans (DAV) National Headquarters. DAV is a federally chartered, privately funded, nonprofit corporation established to advance the interests of injured and disabled American veterans. GAO reviewed the workpapers and audit report of the independent certified public accountanting firm that DAV us...
Approval of Accounting System Design for the Office of the Assistant Secretary for Health, Department of Health and Human Services
AFMD-81-112: Published: Sep 30, 1981. Publicly Released: Sep 30, 1981.
GAO reviewed the accounting system design for the Department of Health and Human Services' (HHS) Office of the Assistant Secretary for Health.GAO found that the design was adequate and in conformance with approved HHS accounting principles and standards. The system design provides for monthend travel expenditure adjustments at the appropriation level for significant amounts of unperformed travel....