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Military forces (31 - 40 of 121 items)
Financial Management: Status of the Defense Business Operations Fund
AIMD-94-80: Published: Mar 9, 1994. Publicly Released: Mar 9, 1994.
Pursuant to a legislative requirement, GAO provided information on the financial status of the Department of Defense's (DOD) Defense Business Operations Fund, focusing on: (1) the Fund's cash management; (2) DOD efforts to address problems through its comprehensive plan; and (3) the DOD approach to managing the Fund.GAO found that: (1) although DOD has made progress toward improving the Fund's ope...
DOD 'M' Accounts
AIMD-94-84R: Published: Feb 24, 1994. Publicly Released: Feb 24, 1994.
GAO discussed regulations concerning merged (M) appropriation account balances within the Department of Defense (DOD) and requested information on actions that DOD is taking to reconcile the remaining M accounts...
NATO Nuclear Bases: U.S. Should Seek Needs Reassessment and Increased Alliance Contributions
NSIAD-94-84: Published: Dec 23, 1993. Publicly Released: Dec 23, 1993.
GAO provided information on U.S. nuclear bombs stored at North Atlantic Treaty Organization (NATO) nuclear strike bases, focusing on the: (1) nuclear strike base requirement; (2) U.S. costs associated with supporting the NATO nuclear mission; and (3) problems U.S. Air Forces in Europe (USAFE) have in implementing and monitoring allied compliance with bilateral agreements.GAO found that: (1) NATO c...
Financial Management: Strong Leadership Needed to Improve Army's Financial Accountability
AIMD-94-12: Published: Dec 22, 1993. Publicly Released: Dec 22, 1993.
Pursuant to a legislative requirement, GAO reviewed the Army's overall financial accountability for its disbursements during fiscal year (FY) 1992, focusing on: (1) the reliability of the disbursements reported in the Army's budget execution system; (2) the adequacy of automated data processing controls that support the Army's financial accountability systems; and (3) progress made on Department o...
Financial Management: Army Industrial Fund Did Not Recover Costs
AIMD-94-16: Published: Nov 26, 1993. Publicly Released: Nov 26, 1993.
Pursuant to a congressional request, GAO reviewed the Army Industrial Fund's (AIF) maintenance operations, focusing on the: (1) reasons for AIF operating losses; (2) impact operating losses have on AIF working capital and actions taken to lessen that impact; and (3) reasonableness of the Army's projected cost savings from the competition initiative.GAO found that: (1) various factors such as reduc...
Financial Management: Army Real Property Accounting and Reporting Weaknesses Impede Management Decision-making
AIMD-94-9: Published: Nov 2, 1993. Publicly Released: Nov 2, 1993.
GAO reviewed the Army's reporting and accounting of real property and construction in progress, focusing on the: (1) effects of inaccuracies in the Army's accounting system on managerial decisionmaking; and (2) Army's progress in correcting accounting system and construction-in-progress data inaccuracies.GAO found that: (1) the Army's system for recording real property at its installations could n...
Financial Management: Reliability of Weapon System Cost Reports Is Highly Questionable
AIMD-94-10: Published: Oct 28, 1993. Publicly Released: Oct 28, 1993.
GAO reviewed the information systems the Army uses to identify, record, and report weapon system costs.GAO found that: (1) the cost reports that the Army submitted to Congress did not clearly present all the relevant costs authorized by Congress; (2) current cost reports must be further analyzed, since support costs are recorded by type of cost rather than by weapon system; (3) the Army cannot ade...
Defense Business Operations Fund
AIMD-94-7R: Published: Oct 12, 1993. Publicly Released: Oct 12, 1993.
GAO provided information on the Department of Defense's (DOD) departmentwide review of the implementation and operation of the Defense Business Operations Fund. GAO found that: (1) in 1993, DOD established a review team to review the Fund's organization, education and training, budget, accounting policy, centralized system development, financial management systems, cash management, and financial r...
Financial Management: DOD Has Not Responded Effectively to Serious, Long-standing Problems
T-AIMD-93-1: Published: Jul 1, 1993. Publicly Released: Jul 1, 1993.
GAO discussed financial management at the Department of Defense (DOD). GAO noted that: (1) top leadership vacancies are exacerbating DOD financial problems; (2) the military services' ability to unilaterally act to make changes and improvements in financial operations is now limited because financial management and responsibility have been transferred to the Office of the Secretary of Defense (OSD...
Financial Audit: Examination of the Army's Financial Statements for Fiscal Years 1992 and 1991
AIMD-93-1: Published: Jun 30, 1993. Publicly Released: Jun 30, 1993.
Pursuant to a legislative requirement, GAO examined the Army's financial statements for fiscal years 1992 and 1991.GAO found that: (1) the Army lacked adequate internal controls and an accurate, reliable accounting system; (2) the Army did not materially comply with Department of Defense (DOD) financial policies, record retention requirements, or program activity reporting requirements; (3) weak i...