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Financial management (61 - 70 of 510 items)
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...
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Executive Guide: Creating Value Through World-Class Financial Management (Exposure Draft) (Superseded by AIMD-00-134)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This publication has been superseded by AIMD-00-134, Executive Guide: Creating Value Through World-class Financial Management, April 2000.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...
FAA Financial Management: Further Actions Needed to Achieve Asset Accountability
AIMD-99-212: Published: Jul 30, 1999. Publicly Released: Jul 30, 1999.
Pursuant to a congressional request, GAO assessed the Federal Aviation Administration's (FAA) property, plant, and equipment (PP&E) and inventory asset accountability problems, focusing on: (1) the key issues FAA must resolve in order to achieve accountability over its PP&E and inventory; and (2) whether FAA is taking appropriate actions to resolve these issues in a timely manner.GAO noted that: (...
Department of Defense: Improving the DOD Payment Process, Using Recovery Auditing and Changing the Prompt Payment Act
T-NSIAD-99-193: Published: Jun 16, 1999. Publicly Released: Jun 16, 1999.
Pursuant to a congressional request, GAO discussed the Department of Defense's (DOD) payment problems and how recovery auditing is being used to identify and recover overpayments.GAO noted that: (1) the need for DOD to achieve effective control over its payment process remains an imperative; (2) if DOD does not, it will continue to risk erroneously paying contractors hundreds of millions of dollar...
Financial Management: Briefing on the Federal Aviation Administration Property, Plant, and Equipment Accountability Review
AIMD-99-208R: Published: Jun 11, 1999. Publicly Released: Jun 11, 1999.
Pursuant to a congressional request, GAO identified: (1) key issues the Federal Aviation Administration (FAA) must resolve in order to achieve accountability over its property, plant, and equipment (PP&E); and (2) the status of FAA's efforts to resolve these issues.GAO noted that: (1) GAO concluded from analyzing the Department of Transportation Office of Inspector General (OIG) workpapers related...
JFMIP News: A Newsletter for Government Financial Managers, Summer 1999, Vol., 11 No. 2
SP-99-8: Published: Jun 1, 1999. Publicly Released: Jun 1, 1999.
GAO provided information on the Joint Financial Management Improvement Program's current financial management initiatives, activities, and practices...
Department of Defense: Status of Financial Management Weaknesses and Actions Needed to Correct Continuing Challenges
T-AIMD/NSIAD-99-171: Published: May 4, 1999. Publicly Released: May 4, 1999.
Pursuant to a congressional request, GAO discussed the status of financial management at the Department of Defense (DOD), focusing on: (1) DOD's most serious financial management weaknesses; (2) the resulting impact on DOD's ability to effectively carry out its programs and operations; and (3) DOD's efforts to address these deficiencies.GAO noted that: (1) as part of the fiscal year (FY) 1998 fina...
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...