Federal agency accounting systems (111 - 120 of 882 items)
Indian Trust Funds: Interior Lacks Assurance That Trust Improvement Plan Will Be Effective
AIMD-99-53: Published: Apr 28, 1999. Publicly Released: Apr 28, 1999.
Pursuant to a congressional request, GAO evaluated the Department of the Interior's High-Level Implementation Plan for improving its management of the Indian trust funds and resources under its control, focusing on whether the Interior has reasonable assurance that: (1) the High-Level Plan provides an effective solution for addressing its long-standing problems; and (2) its acquisition of a new as...
Payment Processing: Validation of Receipt and Acceptance
AIMD-99-111R: Published: Apr 14, 1999. Publicly Released: Apr 14, 1999.
Pursuant to a congressional request, GAO provided an interpretation of certain parts of Title 7 of its Policy and Procedures Manual for Guidance of Federal Agencies, focusing on whether it is acceptable: (1) for disbursing officers to authorize payment without reviewing evidence transmitted directly by an authorized employee attesting to the receipt and acceptance of goods and services; (2) for di...
Auditing the Nation's Finances: Fiscal Year 1998 Results Highlight Major Issues Needing Resolution
T-AIMD-99-131: Published: Mar 31, 1999. Publicly Released: Mar 31, 1999.
Pursuant to a legislative requirement, GAO discussed its report on the U.S. government's financial statements for fiscal year 1998, focusing on the importance of improving how federal departments and agencies manage the finances of the national government.GAO noted that: (1) significant financial systems weaknesses, problems with fundamental recordkeeping and financial reporting, incomplete docume...
Financial Audit: 1998 Financial Report of the United States Government
AIMD-99-130: Published: Mar 31, 1999. Publicly Released: Mar 31, 1999.
Pursuant to a legislative requirement, GAO reviewed the annual audited financial statements for 24 major departments and agencies of the U.S. government.GAO noted that: (1) significant financial systems weaknesses, problems with fundamental recordkeeping and financial reporting, incomplete documentation, and weak internal controls, including computer controls, continue to prevent the government fr...
Federal Aviation Administration: Financial Management Issues
T-AIMD-99-122: Published: Mar 18, 1999. Publicly Released: Mar 18, 1999.
Pursuant to a congressional request, GAO discussed the financial management issues at the Federal Aviation Administration (FAA), focusing on: (1) FAA's financial management weaknesses; (2) fundamental problems which FAA must resolve in order to achieve financial accountability; and (3) corrective measures the agency has under way.GAO noted that: (1) GAO had previously reported that problems in acc...
Forest Service: Financial Accountability
T-AIMD-99-106: Published: Mar 11, 1999. Publicly Released: Mar 11, 1999.
Pursuant to a congressional request, GAO discussed its ongoing monitoring of the Forest Service's efforts to improve its financial accountability, focusing on: (1) the historical pattern of the Forest Service's financial management weaknesses; (2) the fundamental problems which the Forest Service must resolve in order to achieve financial accountability; (3) GAO's criteria for placing Forest Servi...
Financial Audit: IRS' Fiscal Year 1998 Financial Statements
AIMD-99-75: Published: Mar 1, 1999. Publicly Released: Mar 1, 1999.
Pursuant to a legislative requirement, GAO examined the Internal Revenue Service's (IRS) financial statements for the fiscal year (FY) ending September 30, 1998.GAO noted that: (1) pervasive weaknesses in the design and operation of IRS' financial management systems, accounting procedures, documentation, recordkeeping, and internal controls, including computer security controls, prevented IRS from...
Department of Energy: Status of Carryover Balances in the Energy Conservation Program
T-RCED-99-82: Published: Feb 11, 1999. Publicly Released: Feb 11, 1999.
Pursuant to a congressional request, GAO discussed: (1) the level of carryover balances held by the Department of Energy's (DOE) Energy Conservation Program and the trend of these balances since fiscal year (FY) 1997; and (2) its methodology for determining the amount of carryover balances that may be available to reduce DOE's budget requests and how it differs from the methodology used by DOE.GAO...
Financial Management: Forest Service's Efforts to Achieve Financial Accountability
AIMD-99-68R: Published: Feb 8, 1999. Publicly Released: Feb 8, 1999.
Pursuant to a congressional request, GAO reviewed the Forest Service's progress in improving the reliability of its accounting and financial data.GAO noted that: (1) the Forest Service has recently hired experienced staff to fill key financial management and systems positions; (2) the Forest Service is also in the process of consolidating its budgeting, financial management, financial systems deve...
Core Financial System Requirements
JFMIP-SR-99-4: Published: Feb 1, 1999. Publicly Released: Feb 1, 1999.
The Joint Financial Management Improvement Program published a functional requirements document for human resource and payroll systems for U.S. civilian personnel. This document concerns human resources and payroll financial systems analysts, system accountants, and others who design, develop, implement, operate, and maintain financial management systems...