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Financial management (51 - 60 of 510 items)
Financial Management Review of the U.S. Fish and Wildlife Service's Reported Allocation of Resources for its Refuge Program and New Assistant Regional Manager Positions
AIMD-00-84R: Published: Feb 15, 2000. Publicly Released: Feb 15, 2000.
Pursuant to a congressional request, GAO provided information on its financial management review of the Fish and Wildlife Service's (FWS) reported allocation of resources for its Refuge Program and New Assistant Regional Manager Positions, focusing on: (1) what systems FWS used to track how allocated funds were spent and to determine the full costs of operating the refuge program; (2) how much fun...
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...
Travel System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act of 1996 (Superseded by AIMD-21.2.8)
AIMD-00-21.2.8: Published: Dec 1, 1999. Publicly Released: Dec 1, 1999.
Thos publication supersedes AIMD-21.2.8, Travel System Requirements: Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act, May 2000. GAO published a guide reflecting the Joint Financial Management Improvement Program's revised Travel System Requirements to assist: (1) agencies in implementing and monitoring their travel systems; and (2) management and auditors in...
Financial Management: Increased Attention Needed to Prevent Billions in Improper Payments
AIMD-00-10: Published: Oct 29, 1999. Publicly Released: Nov 5, 1999.
Pursuant to a congressional request, GAO provided information on improper payments in light of the projected future growth of federal expenditures, focusing on the: (1) amounts reported by agencies as improper payments in their fiscal year (FY) 1998 financial statements prepared pursuant to the Chief Financial Officers (FO) Act of 1990; (2) types of federal programs at risk of disbursing improper...
Standards for Internal Control in the Federal Government (Supersedes AIMD-98-21.3.1)
AIMD-00-21.3.1: Published: Nov 1, 1999. Publicly Released: Nov 1, 1999.
This publication supersedes AIMD-98-21.3.1, Standards for Internal Control in the Federal Government (Exposure Draft), December 1997. This publication supersedes AIMD-99-21.3.1, Standards for Internal Control in the Federal Government (Exposure Draft), May 1999. GAO published a guide on internal control standards for executive agency managers as required by the Federal Managers' Financial Integrit...
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...
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...