Internal controls (41 - 50 of 274 items)
Bureau of Indian Affairs' Efforts to Reconcile and Audit the Indian Trust Funds
T-AFMD-91-2: Published: Apr 11, 1991. Publicly Released: Apr 11, 1991.
GAO discussed the Bureau of Indian Affairs' (BIA) efforts to reconcile and audit the Indian trust funds. GAO noted that: (1) numerous audit reports have pointed out serious accounting and financial management problems and weak internal controls throughout BIA; (2) the lack of general ledger control over accounts, inaccurate data, the lack of accounting systems documentation, and inadequate managem...
Financial Management: Interior's Implementation of the Federal Financial System
AFMD-91-29BR: Published: Mar 6, 1991. Publicly Released: Mar 6, 1991.
Pursuant to a congressional request, GAO reviewed the Department of the Interior's progress in replacing its bureaus' and major offices' accounting systems with the departmentwide Federal Financial System (FFS).GAO found that: (1) FFS was a new, single, standard accounting system; (2) Interior originally planned to install FFS in its bureaus and major offices by October 1990, but by that date had...
Policy and Procedures Manual for Guidance of Federal Agencies
148815: Feb 1, 1991
GAO published a manual containing: (1) accounting principles, standards, and related requirements for federal agencies' development of accounting systems and internal auditing programs; (2) uniform procedures for use by federal agencies; and (3) regulations that govern the relationship between GAO and other federal agencies, and with individuals and private concerns doing business with the governm...
Financial Audit: Financial Reporting and Internal Controls at the Air Force Systems Command
AFMD-91-22: Published: Jan 23, 1991. Publicly Released: Jan 23, 1991.
GAO provided information on the Air Force Systems Command's (AFSC) financial management operation, focusing on AFSC need for improved internal controls and financial reporting.GAO found that: (1) AFSC trial balances for fiscal year (FY) 1988 and FY 1989 were substantially incomplete and inaccurate, resulting in unreliable financial reports and statements; (2) AFSC product divisions failed to promp...
Financial Management: Problems in Accounting for DOD Disbursements
AFMD-91-9: Published: Nov 9, 1990. Publicly Released: Nov 9, 1990.
GAO reviewed the military services' accounting problems with cross-disbursements, focusing on cross-disbursements that the Department of State made on behalf of the services.GAO found that: (1) the services' failure to use uniform financial information caused serious problems in accounting for disbursements; (2) the use of nonstandard data made the processing of cross-disbursement transactions ext...
Financial Audit: House Beauty Shop Revolving Fund Financial Statements for 1989 and 1988
AFMD-90-99: Published: Sep 6, 1990. Publicly Released: Sep 6, 1990.
Pursuant to a legislative requirement and a congressional request, GAO audited the House of Representatives Beauty Shop Revolving Fund financial statements as of December 31, 1989 and 1988, and the related statements of operations and cash flows for the years then ended.GAO noted that the financial statements presented fairly, in all material aspects, the financial position of the House of Represe...
Financial Audit: Service America Corporation's 1988 Operation of the House Restaurant System
AFMD-90-87: Published: Aug 23, 1990. Publicly Released: Aug 23, 1990.
GAO audited a firm's statement of income for its operation of the U.S. House of Representatives Restaurant System for calendar year 1988.GAO found that: (1) the income statement and schedule of accounts receivable presented fairly the contractor's income and expenses, in conformance with generally accepted accounting principles; and (2) no weaknesses that would affect the statement of income and s...
Financial Audit: Senate Restaurants Revolving Fund for Fiscal Years 1989 and 1988
AFMD-90-92: Published: Aug 13, 1990. Publicly Released: Aug 13, 1990.
GAO provided information on the audited balance sheets of the Senate Restaurants Revolving Fund as of September 30, 1989, and October 1, 1988, and the related statements of operations and cash flows for the years then ended.GAO found that: (1) there were no material weaknesses in the system; and (2) the financial statements presented fairly, in all material respects, the financial position of the...
Financial Audit: House Office Equipment Service Schedules for Fiscal Year 1989
AFMD-90-86: Published: Jul 6, 1990. Publicly Released: Jul 6, 1990.
Pursuant to a congressional request, GAO audited the schedule of Washington office-purchased equipment accounts and the schedule of district office-purchased furnishings and equipment accounts of the House Office Equipment Service for the fiscal year (FY) ended June 30, 1989.GAO found that: (1) the schedule presented fairly the accounts, revenues, and costs of the Service for the year then ended;...
Cash Management: Diners Club Business Travel Management Program Needs Improvement
AFMD-90-66: Published: Apr 30, 1990. Publicly Released: May 30, 1990.
Pursuant to a legislative requirement, GAO studied the difficulties surrounding the government's use of credit cards, focusing on the key benefits and problems associated with the Diners Club business travel management program.GAO found that: (1) agencies believed that they benefited from employees' use of individual charge cards; (2) some agencies reduced employees' need for travel advances and i...