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Financial management (71 - 80 of 510 items)
Payment Processing: Validation of Receipt and Acceptance
AIMD-99-111R: Published: Apr 14, 1999. Publicly Released: Apr 14, 1999.
Pursuant to a congressional request, GAO provided an interpretation of certain parts of Title 7 of its Policy and Procedures Manual for Guidance of Federal Agencies, focusing on whether it is acceptable: (1) for disbursing officers to authorize payment without reviewing evidence transmitted directly by an authorized employee attesting to the receipt and acceptance of goods and services; (2) for di...
Auditing the Nation's Finances: Fiscal Year 1998 Results Highlight Major Issues Needing Resolution
T-AIMD-99-131: Published: Mar 31, 1999. Publicly Released: Mar 31, 1999.
Pursuant to a legislative requirement, GAO discussed its report on the U.S. government's financial statements for fiscal year 1998, focusing on the importance of improving how federal departments and agencies manage the finances of the national government.GAO noted that: (1) significant financial systems weaknesses, problems with fundamental recordkeeping and financial reporting, incomplete docume...
Financial Audit: 1998 Financial Report of the United States Government
AIMD-99-130: Published: Mar 31, 1999. Publicly Released: Mar 31, 1999.
Pursuant to a legislative requirement, GAO reviewed the annual audited financial statements for 24 major departments and agencies of the U.S. government.GAO noted that: (1) significant financial systems weaknesses, problems with fundamental recordkeeping and financial reporting, incomplete documentation, and weak internal controls, including computer controls, continue to prevent the government fr...
Federal Aviation Administration: Financial Management Issues
T-AIMD-99-122: Published: Mar 18, 1999. Publicly Released: Mar 18, 1999.
Pursuant to a congressional request, GAO discussed the financial management issues at the Federal Aviation Administration (FAA), focusing on: (1) FAA's financial management weaknesses; (2) fundamental problems which FAA must resolve in order to achieve financial accountability; and (3) corrective measures the agency has under way.GAO noted that: (1) GAO had previously reported that problems in acc...
Forest Service: Financial Accountability
T-AIMD-99-106: Published: Mar 11, 1999. Publicly Released: Mar 11, 1999.
Pursuant to a congressional request, GAO discussed its ongoing monitoring of the Forest Service's efforts to improve its financial accountability, focusing on: (1) the historical pattern of the Forest Service's financial management weaknesses; (2) the fundamental problems which the Forest Service must resolve in order to achieve financial accountability; (3) GAO's criteria for placing Forest Servi...
Financial Management: Forest Service's Efforts to Achieve Financial Accountability
AIMD-99-68R: Published: Feb 8, 1999. Publicly Released: Feb 8, 1999.
Pursuant to a congressional request, GAO reviewed the Forest Service's progress in improving the reliability of its accounting and financial data.GAO noted that: (1) the Forest Service has recently hired experienced staff to fill key financial management and systems positions; (2) the Forest Service is also in the process of consolidating its budgeting, financial management, financial systems deve...
Core Financial System Requirements
JFMIP-SR-99-4: Published: Feb 1, 1999. Publicly Released: Feb 1, 1999.
The Joint Financial Management Improvement Program published a functional requirements document for human resource and payroll systems for U.S. civilian personnel. This document concerns human resources and payroll financial systems analysts, system accountants, and others who design, develop, implement, operate, and maintain financial management systems...
Financial Management: Analysis of DOD's First Biennial Financial Management Improvement Plan
AIMD-99-44: Published: Jan 29, 1999. Publicly Released: Jan 29, 1999.
Pursuant to a legislative requirement, GAO reviewed the Department of Defense's (DOD) Biennial Financial Management Improvement Plan to determine whether the: (1) concept of operations included the critical elements necessary for producing sustainable financial management improvement over the long term; (2) transition plan provided a strategic-level road map from the current environment to DOD's p...
System Requirements for Managerial Cost Accounting Checklist: Systems Reviewed Under the Federal Financial Management Improvement Act of 1996 (Supersedes AIMD-98-21.2.9)
AIMD-99-21.2.9: Published: Jan 1, 1999. Publicly Released: Jan 1, 1999.
This publication supersedes AIMD-98-21.2.9, Managerial Cost Accounting System Checklist: Systems Reviewed Under the Federal Financial Management Improvement Act of 1996 (Exposure Draft), July 1998. GAO published a guide to assist: (1) agencies in implementing and monitoring their managerial cost accounting systems; and (2) management and auditors in reviewing the systems to determine if they are i...
Core Competencies for Accountants in the Federal Government (Exposure Draft)
JFMIP-ET-98-6: Published: Nov 30, 1998. Publicly Released: Nov 30, 1998.
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...