Accounting systems (21 - 30 of 981 items) in Custom Date Range
FBI Cost of Freemen Standoff
GGD-97-13R: Published: Oct 22, 1996. Publicly Released: Nov 21, 1996.
Pursuant to a congressional request, GAO provided information on the overall cost of the Montana Freemen standoff and the amount over and above normal expenses that would have been incurred by the Federal Bureau of Investigation (FBI) had the standoff not occurred. GAO noted that: (1) as of August 7, 1996, the standoff cost about $7.5 million; (2) about half of that total represented regular salar...
AIMD-97-1R: Published: Oct 15, 1996. Publicly Released: Oct 15, 1996.
Pursuant to a congressional request, GAO reviewed the receipt and disbursement activity for years ended 1995 and 1994 for five interparliamentary groups to determine whether cash balances for those years were accurately recorded. GAO noted that the: (1) totals for receipts and disbursements for 1994 and 1995 were correct for each interparliamentary group; (2) amounts recorded on vouchers and suppo...
DOD Accounting Systems: Efforts to Improve System for Navy Need Overall Structure
AIMD-96-99: Published: Sep 30, 1996. Publicly Released: Sep 30, 1996.
GAO reviewed the Defense Finance and Accounting Service's (DFAS) efforts to reduce the number of Navy accounting systems and to enhance and implement a Navy-wide system to account for general fund operations.GAO found that: (1) DFAS selected the Navy's Standard Accounting and Reporting System (STARS) to serve as the Navy's system for general fund accounting; (2) although believed to be the newest,...
Financial Management: Interior's Management of the Indian Trust Funds
T-AIMD-96-111: Published: Jun 18, 1996. Publicly Released: Jun 18, 1996.
GAO discussed the Department of the Interior's management of Indian trust funds. GAO noted that: (1) the Bureau of Indian Affairs (BIA) has completed its reconciliation of trust fund accounts, but the accounts could not be fully reconciled due to missing records and the lack of an audit trail; (2) the January 1996 BIA report to the tribes did not explain limitations in scope and methodologies used...
Financial Management: Interior's Efforts to Reconcile Indian Trust Fund Accounts and Implement Management Improvements
T-AIMD-96-104: Published: Jun 11, 1996. Publicly Released: Jun 11, 1996.
GAO discussed the Department of the Interior's efforts to reconcile Indian trust fund accounts, focusing on: (1) its efforts to implement trust fund management improvements; and (2) the usefulness of a legislated settlement process for resolving unsettled account balances. GAO noted that: (1) $2.4 billion in receipt and disbursement transactions could not be traced to supporting documentation at t...
Interior's CFO Act Implementation
AIMD-95-231R: Published: Sep 29, 1995. Publicly Released: Sep 29, 1995.
GAO reviewed the status of the Department of the Interior's implementation of the Chief Financial Officers (CFO) Act, focusing on Interior's challenges in meeting its statutory requirements. GAO noted that Interior: (1) has made progress in implementing CFO Act reforms and financial management improvements by establishing an agency-wide CFO organization, implementing a standardized accounting syst...
Financial Audit: House Beauty Shop Revolving Fund for the Year Ended 9/30/93 and 9 Months Ended 9/30/92
AIMD-95-82: Published: Apr 14, 1995. Publicly Released: Apr 14, 1995.
Pursuant to a legislative requirement and a congressional request, GAO audited the House Beauty Shop Revolving Fund's financial statements and related statements of operations and cash flows for the periods ended September 30, 1993, and the 9 months ended September 30, 1992.GAO found that: (1) the financial statements were reliable in all material aspects; (2) the Fund's internal controls needed i...
Financial Management: Indian Trust Fund Accounts Cannot Be Fully Reconciled
T-AIMD-95-94: Published: Mar 8, 1995. Publicly Released: Mar 8, 1995.
GAO discussed the Bureau of Indian Affairs' (BIA) efforts to reconcile Indian trust fund accounts and make needed management improvements to ensure the accounts' future accuracy. GAO noted that: (1) BIA has spent 4 years and $16 million to reconcile Indian trust fund accounts, which it has not fully reconciled; (2) BIA is requesting $6.8 million for fiscal year 1996 to continue the detailed reconc...
NASA Contract Management: Improving the Use of DCAA's Auditing Services
NSIAD-94-229: Published: Sep 30, 1994. Publicly Released: Nov 15, 1994.
Pursuant to a congressional request, GAO reviewed the National Aeronautics and Space Administration's (NASA) management and use of the Defense Contract Audit Agency's (DCAA) audit support services, focusing on NASA: (1) need for an enforcement mechanism to deter contractors from claiming unallowable costs; (2) use of DCAA proposal audit services; (3) involvement in audit planning; (4) oversight of...
Financial Audit: House Recording Studio Revolving Fund for the Periods Ended 9/30/93 and 9/30/92
AIMD-95-11: Published: Nov 8, 1994. Publicly Released: Nov 8, 1994.
Pursuant to a congressional request, GAO audited the financial statements of the House of Representatives Recording Studio Revolving Fund as of September 30, 1993, and September 30, 1992, and the related statements of revenues and expenses and cash flows for the periods then ended.GAO found that: (1) the financial statements were reliable in all material respects; (2) the internal controls in effe...