All Topics » Auditing and Financial Management » Federal agency accounting systems » Accounting systems
Accounting systems (71 - 80 of 124 items)
[The Leesburg GAO Senior Executive Management Meeting Speeches]
124300: Nov 8, 1983
The 1983 GAO Senior Executive Management Meeting stressed the need for understanding, communicating, and building teamwork within the GAO organization. The need for improvement in various management areas was discussed including: planning, the use of report conferences, quality assurance procedures, report responsibility, the issue area system, work with Congress on auditing internal controls and...
Audit Guides To Review Implementation of the Federal Managers' Financial Integrity Act: The First Year
AFMD-83-94: Published: Aug 5, 1983. Publicly Released: Aug 5, 1983.
GAO discussed the Federal Managers' Financial Integrity Act of 1982 and its own guidelines.The Federal Managers' Financial Integrity Act established a Government-wide framework for improving and monitoring the effectiveness of financial management in Federal agencies. The act requires agencies to periodically evaluate and report on the status of their internal control systems. GAO audit guides: (1...
Need for Accounting Manual
089442: Jul 03, 1969
No summary is currently available...
International Trade Commission Needs a System of Internal Audit
AFMD-83-93: Published: Jul 20, 1983. Publicly Released: Jul 20, 1983.
GAO reviewed the capability of the U.S. International Trade Commission (ITC) to identify systemic problems that might adversely affect its ability to detect and prevent fraud, waste, and abuse.GAO found that ITC does not maintain an in-house audit and investigative capability. ITC signed an interagency agreement authorizing the General Services Administration (GSA) to provide payroll, accounting,...
Problems With Uniform Payroll System Reported by DOT Employees
AFMD-83-24: Published: May 11, 1983. Publicly Released: Jun 16, 1983.
In response to a congressional request, GAO reviewed payroll complaints from employees of the Federal Highway Administration's (FHwA) Central Direct Federal Division (CDFD).GAO noted that the employees' concerns arose from the recent implementation of a centralized Department of Transportation (DOT) payroll system. Specifically, employees were concerned about: (1) problems resulting from early pre...
[Modification of GAO Procedures With Respect to Approval of Executive Agency Accounting Systems]
B-115398: Published: Apr 18, 1983. Publicly Released: Apr 18, 1983.
To increase the effectiveness of its review process, the GAO approval operation will be limited to the approval of the operating accounting system. It will no longer try to approve agency statements of accounting principles and standards and designs of accounting systems. GAO will maintain and promulgate the principles and standards and related requirements for accounting to be observed by each ex...
Federal Energy Regulatory Commission Makes Progress Toward Expanding User Fee Program
RCED-83-2: Published: Feb 9, 1983. Publicly Released: Feb 9, 1983.
GAO examined the Federal Energy Regulatory Commission's (FERC) efforts to develop a user fee system, which would include licensing and filing fees and annual charges collected from the oil, pipeline, electric, and natural gas companies which use FERC services.FERC has taken actions to develop a strong user fee program. However, GAO believes that FERC could further strengthen the program by: (1) im...
Internal Financial Controls in Federal Agencies' Accounting Systems
120096: Dec 13, 1982
GAO participated in congressional oversight committee hearings on the need to improve internal control systems in the Federal Government. With increasing costs of Government operations and the national debt over $1 trillion, the public has a right to be concerned about the efficiency of Government operations. GAO stated that Federal officials can restore the public's confidence in Government opera...
Approval of the Design of the National Park Service Accounting System
AFMD-83-18: Published: Nov 22, 1982. Publicly Released: Nov 22, 1982.
GAO reviewed the design for the National Park Service accounting system. In conducting the evaluation, GAO reviewed the automatic data processing design of the system primarily to determine its adequacy as to internal controls, audit trails, data integrity, and consistency with the accounting specifications.GAO approved the design of the accounting system as being in conformity in all material res...
[Improvement in Financial Management and Accountability in Government--A Challenge to All]
120020: Nov 15, 1982
The Comptroller General commented on the recent shift of programs and operations from the Federal to the State level and the changes in the roles of State officials. He advised that, in the process of standardizing accounting principles and standards on the Federal, State, and local levels, all funds be maintained in one accounting system to: (1) help assure greater accountability over those funds...