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Accounting systems (81 - 90 of 124 items)
[GAO and the Accounting Profession]
119723: Oct 4, 1982
In a speech before a gathering of certified public accountants, GAO discussed efforts to improve Federal budgetary processes, accounting systems, financial reporting, and auditing in light of the administration's goal of giving more responsibility and authority to State and local governments through the New Federalism proposals and block grant legislation. Major goals will be met by streamlining t...
Reapproval of the Immigration and Naturalization Service Accounting System Design
AFMD-82-125: Published: Oct 4, 1982. Publicly Released: Oct 4, 1982.
In response to an agency request, GAO reviewed the Immigration and Naturalization Service's accounting system design, which had undergone significant changes. GAO looked at the automatic data processing aspects to determine their adequacy as to internal controls, audit trails, data integrity, and consistency with the accounting specifications.GAO reapproved the accounting system design. However, G...
Approval of the Bureau of the Mint Bullion and Monetary Accounting System Design
AFMD-82-122: Published: Oct 1, 1982. Publicly Released: Oct 1, 1982.
The Comptroller General approved the accounting system design of the Bureau of Mint's Bullion and Monetary Accounting System.To maintain the approved status of the design, planned changes should be discussed with GAO and, if deemed significant, submitted formally for approval. GAO also stated that the Department of the Treasury's internal auditors should periodically review the system to assure th...
Major Improvements Needed in the Bureau of Indian Affairs' Accounting System
AFMD-82-71: Published: Sep 8, 1982. Publicly Released: Sep 8, 1982.
GAO examined the Bureau of Indian Affairs' (BIA) automated accounting and finance system to determine whether it ensures that: (1) contract and grant cash advances, expenditures, and balances on hand are properly and accurately reported; (2) contract and grant cash advances are not requested prematurely, thus causing balances to exceed immediate and reasonable cash needs; (3) trust fund cash recei...
Approval of the Metric Board Accounting System Design
AFMD-82-95: Published: Jun 17, 1982. Publicly Released: Jun 17, 1982.
GAO reviewed the United States Metric Board's accounting system design.The design was approved as conforming in all material respects with the Metric Board's approved statement of accounting principles and standards...
Continuing Financial Management Problems at the Equal Employment Opportunity Commission
AFMD-82-72: Published: May 17, 1982. Publicly Released: Jun 14, 1982.
GAO was asked to review the financial operations of the Equal Employment Opportunity Commission (EEOC) with emphasis on determining the extent of deficiencies in EEOC controls over appropriated funds. GAO was requested to issue an interim report in October 1981 on the results of the review at that time.GAO found that: (1) accounting records and reports were unreliable, due to problems such as the...
AID's Loan Accounting System
091300: Jun 10, 1977
During the course of a recent review of the Agency for International Development's (AID) Loan Program, GAO made a particular effort to assess the progress made in automating loan accounting operations.All loan accounting has been converted to an automated system and the implementing problems which GAO identified during a prior review have apparently been resolved. These changes have created an aut...
Approval of Statement of Accounting Principles and Standards for Federal Labor Relations Authority
AFMD-82-29: Published: Jan 29, 1982. Publicly Released: Jan 29, 1982.
GAO reviewed the Federal Labor Relations Authority's Statement of Accounting Principles and Standards.GAO found the statement to be adequate and in conformity in all material respects with GAO prescribed principles and standards...
Financial Management Problems at the Equal Employment Opportunity Commission
AFMD-82-17: Published: Oct 30, 1981. Publicly Released: Nov 30, 1981.
At the request of a congressional committee, GAO undertook a series of reviews of the financial operations of the Equal Employment Opportunity Commission (EEOC) to determine if the system is being operated as designed and in accordance with sound accounting methods. The objectives of this interim review were to assess the reliability of data produced by the accounting system; evaluate the current...
Millions Paid Out in Duplicate and Forged Government Checks
AFMD-81-68: Published: Oct 1, 1981. Publicly Released: Oct 1, 1981.
GAO was asked to study the Treasury Department's accounting procedures for duplicate payments and payments on forged checks.A GAO review disclosed that the Treasury is not meeting all legal requirements in accounting for and recovering the payments with the result that funds are being disbursed without congressional approval and amounts due the government are not recovered promptly. A GAO review o...