Military forces (11 - 20 of 117 items)
Financial Management: Army Records Contain Millions of Dollars in Negative Unliquidated Obligations
AFMD-90-41: Published: May 2, 1990. Publicly Released: May 2, 1990.
Pursuant to a congressional request, GAO reviewed the Army Materiel Command's (AMC) procedures to monitor outstanding negative unliquidated obligations (ULO) related to supply and equipment inventory purchases.GAO found that: (1) six major subordinate commands had negative ULO balances totalling about $328 million; (2) commands did not always resolve negative balances promptly; (3) coordination pr...
ADP Acquisition: Navy's Efforts to Develop an Integrated Disbursing and Accounting System
IMTEC-89-20FS: Published: Feb 8, 1989. Publicly Released: May 18, 1989.
Pursuant to a congressional request, GAO provided cost information on the Navy's proposed Integrated Disbursing and Accounting Financial Information Processing System (IDA).GAO found that the Navy: (1) planned to integrate several disbursing and accounting systems into IDA to ensure proper recording of commercial accounts payable and obligations prior to payments; (2) believes that IDA will resolv...
Defense-Related Audits, 1937-1975: Interview With Hassell B. Bell, J. Kenneth Fasick, and James H. Hammond
OP-9-OH: Published: Feb 1, 1989. Publicly Released: Feb 1, 1989.
GAO presented a transcript of a videotape interview of Hassell B. Bell, who served GAO from 1945 to 1975, J. Kenneth Fasick, who served from 1954 to 1981, and James H. Hammond, who served from 1937 to 1974. These individuals worked in various capacities and assumed key roles in auditing the government's defense-related activities. GAO conducted the interview as part of its program to record key go...
CPA Audit Quality: Arthur Young and Company's Work at Bell Helicopter Textron Inc.
AFMD-89-6: Published: Dec 19, 1988. Publicly Released: Dec 19, 1988.
In response to a congressional request, GAO reviewed certain aspects of a certified public accountant's (CPA) audits of a government contractor subsidiary's consolidated financial statements to determine whether the CPA firm: (1) considered government audit findings on the subsidiary from 1982 through 1985; and (2) audited the subsidiary's inventory and inventory control systems. GAO also provided...
Navy Engineering Centers: Proposal to Change From Industrial Funding to Another Funding Method
NSIAD-89-47: Published: Dec 7, 1988. Publicly Released: Dec 7, 1988.
Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) proposal to convert two Navy activities from industrial funding to another funding method, focusing on the: (1) rationale and justification for the conversion; (2) the conversion's impacts on employment and operations; and (3) additional costs and savings involved in the conversion.GAO found that: (1) the DOD propo...
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...
Reports Issued in January 1988
135127: Jan 1, 1988
GAO published its monthly digest of reports and testimonies issued in January 1988...
Accounting Systems: Army's Efforts To Redesign Its Accounting Systems
AFMD-87-19: Published: May 19, 1987. Publicly Released: May 19, 1987.
GAO discussed the Army's project to redesign its 60 accounting systems into a small set of standard systems.GAO noted that the project's objectives are to: (1) strengthen accounting system internal controls; (2) correct such problems as time-consuming manual processing; and (3) implement a single, integrated financial management system. GAO found that the Army: (1) needs to revise its 5-year accou...
Financial Management: More Controls Needed Over Army's Obligation of Funds
AFMD-87-18: Published: May 14, 1987. Publicly Released: May 14, 1987.
GAO assessed the Army's efforts to prevent improper obligations of customers' operation and maintenance (O&M) funds by industrial fund activities.GAO found that, of the $3.3 million in O&M funds that the Army carried over in fiscal year 1986, it improperly obligated $2.9 million during previous fiscal years, thereby extending the availability of O&M appropriations which would have either expired o...
Army's Progress in Implementing the Federal Managers' Financial Integrity Act
NSIAD-85-149: Published: Sep 27, 1985. Publicly Released: Sep 27, 1985.
GAO reviewed the Army's compliance with the Federal Managers' Financial Integrity Act (FMFIA) to: (1) determine whether actions taken by the Army as a result of FMFIA are improving its internal controls and accounting systems; (2) evaluate the Army's progress in implementing its internal controls and accounting systems; and (3) assess the adequacy of the Army's basis for determining that the requi...