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Accounting procedures (41 - 50 of 383 items)
Financial Management: Education Faces Challenges in Achieving Financial Management Reform
T-AIMD-00-106: Published: Mar 1, 2000. Publicly Released: Mar 1, 2000.
Pursuant to a congressional request, GAO discussed the challenges the Department of Education faces in achieving financial management reform, focusing on: (1) Education's fiscal year (FY) 1999 financial audit results in the context of related work GAO has performed; (2) the relationship between the audit findings and the potential for waste, fraud, and abuse; and (3) the status of GAO's ongoing st...
FASAB News, Issue 60, January-March 2000
163434: Jan 1, 2000
GAO provided information on the Federal Accounting Standards Advisory Board's recent actions, meetings, and practices...
Financial Management: Financial Management Weaknesses at the Department of Education
T-AIMD-00-50: Published: Dec 6, 1999. Publicly Released: Dec 6, 1999.
GAO discussed its review of the independent auditors' reports on the Department of Education's financial statements covering fiscal year (FY) 1998, focusing on: (1) weaknesses in the financial reporting process; (2) inadequate reconciliations of financial accounting records; and (3) inadequate controls over information systems.GAO noted that: (1) the independent auditors found that the Department...
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...
Core Competencies: Accountants in the Federal Government
JFMIP-ET-99-8: Published: Aug 1, 1999. Publicly Released: Aug 1, 1999.
GAO provided information on establishing core competencies for accountants who work in the federal government. This document defines the context for financial management core competencies which constitute accounting professionals' primary professional knowledge and skills...
Executive Guide: Creating Value Through World-Class Financial Management (Exposure Draft) (Superseded by AIMD-00-134)
AIMD-99-45: Published: Aug 1, 1999. Publicly Released: Aug 1, 1999.
This publication has been superseded by AIMD-00-134, Executive Guide: Creating Value Through World-class Financial Management, April 2000. GAO published a guide on the financial management practices and improvement efforts of nine leading public and private sector finance organizations to identify the success factors, practices, and outcomes associated with world-class financial management. This e...