Federal agency accounting systems (91 - 100 of 882 items)
Year 2000 Computing Challenge: Financial Management Service Has Established Effective Year 2000 Testing Controls
AIMD-00-24: Published: Oct 29, 1999. Publicly Released: Oct 29, 1999.
Pursuant to a congressional request, GAO reviewed the Financial Management Service's (FMS) Year 2000 program, focusing on whether FMS is: (1) effectively managing its year 2000 testing; and (2) taking adequate steps to mitigate the year 2000 risks associated with four mission-critical systems that were not implemented by the Office of Management and Budget's (OMB) March 1999 deadline.GAO noted tha...
Forest Service: A Framework for Improving Accountability
RCED/AIMD-00-2: Published: Oct 13, 1999. Publicly Released: Oct 26, 1999.
Pursuant to a congressional request, GAO provided information on the Forest Service's progress in improving its accounting and financial reporting, focusing on Forest Service's efforts to: (1) achieve financial accountability; (2) become more accountable for its performance; and (3) better align its budget with its strategic goals and objectives.GAO noted that: (1) since the first audit of the For...
Financial Management Systems Compliance Review Guide
JFMIP-MI-99-15: Published: Oct 21, 1999. Publicly Released: Oct 21, 1999.
GAO published a guide to assist federal managers in determining whether management systems comply with federal requirements. This guide is to be used by managers responsible for financial management systems and individuals performing financial management systems reviews...
Grant Financial System Requirements (Exposure Draft)
JFMIP-SR-99-13: Published: Oct 19, 1999. Publicly Released: Oct 19, 1999.
GAO provided information on the Joint Financial Management Improvement Program's (JFMIP) current grant financial systems requirements, including statutory and regulatory changes, technological changes, and JFMIP documentation changes. This document is intended to assist systems analysts, systems accountants, and others who design, develop, implement, operate, and maintain financial management syst...
Financial Management Service: Significant Weaknesses in Computer Controls
AIMD-00-4: Published: Oct 4, 1999. Publicly Released: Oct 4, 1999.
Pursuant to a legislative requirement, GAO provided information on the general and application computer controls over key financial systems maintained and operated by the Financial Management Service (FMS), focusing on the results of GAO's fiscal year (FY) 1998 tests of the effectiveness of general and application controls that support key FMS automated financial systems and GAO's follow up on the...
Financial Management: Federal Financial Management Improvement Act Results for Fiscal Year 1998
AIMD-00-3: Published: Oct 1, 1999. Publicly Released: Oct 1, 1999.
Pursuant to a legislative requirement, GAO reviewed federal agencies' efforts to implement the Federal Financial Management Improvement Act (FFMIA), focusing on: (1) compliance of chief financial officer (CFO) agencies' financial systems with FFMIA's requirements; (2) whether CFO agencies' financial statements have been prepared in accordance with applicable accounting standards; and (3) agencies'...
Financial Managers in the Federal Government
JFMIP-ET-99-11: Published: Oct 1, 1999. Publicly Released: Oct 1, 1999.
GAO provided information on establishing core competencies for financial managers in the federal government. This document highlights the knowledge, skills, and abilities that financial managers should develop in order to perform their functions effectively...
Financial Management: Financial Audit Results at GSA, EPA, and DOT
T-AIMD-99-301: Published: Sep 30, 1999. Publicly Released: Sep 30, 1999.
Pursuant to a congressional request, GAO discussed the results of the financial statement audits of the General Services Administration (GSA), the Environmental Protection Agency (EPA), and the Department of Transportation (DOT).GAO noted that: (1) GSA is the federal government's business manager and is responsible for space acquisition and management, retail and wholesale supply sales, fleet mana...
Financial Audit: Issues Regarding Reconciliations of Fund Balances with Treasury Accounts
AIMD-99-271: Published: Sep 17, 1999. Publicly Released: Sep 17, 1999.
Pursuant to a legislative requirement, GAO reviewed the: (1) overall effectiveness of federal agencies' reconciliation processes for Fund Balances with Treasury accounts; and (2) Department of the Treasury's actions to improve its assistance to agencies in their reconciliaiton efforts.GAO noted that: (1) auditors continued to find significant problems with federal agencies' reconciliations of Fund...
Internal Revenue Service: Custodial Financial Management Weaknesses
AIMD-99-193: Published: Aug 4, 1999. Publicly Released: Aug 4, 1999.
Pursuant to a legislative requirement, GAO provided information on the internal control and compliance issues related to the Internal Revenue Service's (IRS) custodial activities, focusing on: (1) previously reported internal control and compliance issues and related recommendations; (2) new issues identified during GAO's fiscal year (FY) 1998 financial audit, along with new recommendations to add...