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Reporting requirements (71 - 80 of 175 items)
Financial Management: Issues to Be Considered by DOD in Developing Guidance for Disclosing Deferred Maintenance on Ships
AIMD-98-46: Published: Feb 6, 1998. Publicly Released: Feb 6, 1998.
GAO reviewed the Department of Defense's (DOD) implementation of the requirement for valuable information related to deferred maintenance on mission assets, focusing on Navy ships, including submarines.GAO noted that: (1) the development of DOD and Navy policy and implementing guidance for deferred maintenance is essential to ensure consistent reporting among the military services and to facilitat...
Financial Management: Issues to Be Considered by DOD in Developing Guidance for Disclosing Deferred Maintenance on Aircraft
AIMD-98-25: Published: Dec 30, 1997. Publicly Released: Dec 30, 1997.
GAO reviewed the Department of Defense's (DOD) efforts to develop guidance for disclosing deferred maintenance on aircraft, focusing on deferred maintenance on mission assets of Navy aircraft.GAO noted that: (1) the development of DOD and Navy policy and implementing guidance for deferred maintenance is essential to ensure consistent reporting among the military services and to facilitate the prep...
Financial Management: DOD Needs to Expedite Plans to Implement Deferred Maintenance Accounting Standard
AIMD-97-159R: Published: Sep 30, 1997. Publicly Released: Sep 30, 1997.
GAO reviewed the status of the Department of Defense's (DOD) efforts to develop agencywide policies to address the deferred maintenance standard for mission assets and to emphasize the importance of developing timely DOD-wide guidance.GAO noted that: (1) the development of DOD policy and implementing guidance for deferred maintenance is essential to ensure consistent reporting among the services a...
Defense Financial Audits Issue Area: Active Assignments
AA-97-23(3): Published: Sep 1, 1997. Publicly Released: Sep 1, 1997.
GAO provided information on its active assignments in the Defense Financial Audit issue area as of August 29, 1997...
Financial Management: Clarification of GAO Response to Allegations Regarding DFOH
AIMD-97-113R: Published: Jul 10, 1997. Publicly Released: Jul 10, 1997.
Pursuant to a congressional request, GAO provided information on constituents' concerns that certain issues were not addressed in GAO's September 1996 letter on allegations of fiscal mismanagement by the Division of Federal and Occupational Health (DFOH). The letter addressed allegations that during fiscal years 1992 and 1993: (1) DFOH violated the Economy Act by including regional office rent all...
Financial Management: Improved Reporting Needed for DOD Problem Disbursements
AIMD-97-59: Published: May 1, 1997. Publicly Released: May 1, 1997.
Pursuant to a legislative requirement, GAO reviewed the Department of Defense's (DOD) reporting on the amount of its problem disbursements, focusing on whether DOD's reporting is producing accurate and consistent data needed to effectively measure its progress and manage the reduction of its problem disbursements. GAO did not audit the validity of the underlying disbursement data.GAO noted that: (...
DOD Problem Disbursements
AIMD-97-36R: Published: Feb 20, 1997. Publicly Released: Feb 20, 1997.
GAO reviewed the Department of Defense's (DOD) decision to exclude certain problem disbursements from its monthly report, beginning with the November 1996 problem disbursement report.GAO noted that: (1) prior to the November 1996 report, three categories of problem disbursements were included in the monthly reports: (a) unmatched disbursements, which are transactions that were not matched to oblig...
CFO Act Financial Audits: Increased Attention Must Be Given to Preparing Navy's Financial Reports
AIMD-96-7: Published: Mar 27, 1996. Publicly Released: Mar 27, 1996.
GAO reviewed the Navy's fiscal year (FY) 1994 consolidated financial reports, focusing on how the Navy and the Defense Finance and Accounting Service (DFAS) can: (1) improve the credibility of the Navy's FY 1995 financial reports; and (2) enhance their ability to prepare the Navy's FY 1996 annual financial statements.GAO found that: (1) the Navy's FY 1994 consolidated financial reports were not re...
Financial Management: Continued Momentum Essential to Achieve CFO Act Goals
T-AIMD-96-10: Published: Dec 14, 1995. Publicly Released: Dec 14, 1995.
GAO discussed the progress being made to implement financial management reforms through the Chief Financial Officers (CFO) Act. GAO noted that improving financial management through implementation of the CFO Act requires: (1) implementing expanded requirements for financial statement audits to improve the reliability of data for decisionmaking; (2) strengthening the efficiency of revenue collectio...
AIMD-95-225R: Published: Aug 24, 1995. Publicly Released: Aug 24, 1995.
GAO reviewed the Pension Benefit Guaranty Corporation's (PBGC) accounting procedures and internal controls that warranted management's attention as of September 30, 1994. GAO noted that PBGC: (1) used evidence about significant transactions that occurred after year-end in assessing its year-end contingent liabilities; (2) misclassified several pension plans based on their prior year classification...