Accounting systems (61 - 70 of 408 items)
Financial Audit: House Office Equipment Service Schedules for Fiscal Year 1988
AFMD-89-55: Published: May 18, 1989. Publicly Released: May 18, 1989.
GAO examined the schedule of purchased equipment accounts and the related schedule of revenues and costs prepared from the records the House Office Equipment Service and the House Finance Office maintained for the year ended June 30, 1988.GAO found that the schedules fairly presented the purchased furnishings and equipment accounts and revenues and costs of the House Office Equipment Service for t...
Financial Management: Operating Cash Requirement for Air Force Stock Fund Can Be Reduced
AFMD-89-60: Published: Apr 7, 1989. Publicly Released: May 8, 1989.
Pursuant to a congressional request, GAO reviewed Air Force stock fund pricing and refund practices to determine: (1) whether the stock fund could operate at less than the currently required 11-day operating cash balance; (2) how refunds made to stock fund customers affected the 11-day cash balance; and (3) how customers used the refunds.GAO found that: (1) the Air Force stock fund accounting syst...
Financial Audit: House Child Care Center Financial Statements for the Year Ending August 31, 1988
AFMD-89-61: Published: Mar 29, 1989. Publicly Released: Mar 29, 1989.
Pursuant to a legislative requirement, GAO examined the House of Representatives Child Care Center, Inc. balance sheets as of August 31, 1988, and the related statement of revenue, expenses, and fund balance for the year then ended.GAO found that the financial statements: (1) fairly presented the Center's financial position and the results of its operations for the year then ended; and (2) conform...
Financial Audit: House Interparliamentary Groups' Financial Statements for 1987
AFMD-89-40: Published: Mar 27, 1989. Publicly Released: Mar 27, 1989.
In response to a congressional request, GAO examined the financial statements of four House of Representatives interparliamentary groups for the year ended December 31, 1987.GAO found that the financial statements: (1) presented fairly the financial position of the four interparliamentary groups, and the results of their operations for the year then ended; and (2) conformed with generally accepted...
Financial Audit: Senate Recording and Photographic Studios Revolving Fund for 1988 and 1987
AFMD-89-12: Published: Jan 11, 1989. Publicly Released: Jan 11, 1989.
In response to a congressional request, GAO examined the balance sheets of the Senate Recording and Photographic Studios Revolving Fund for March 31, 1988 and 1987, and the related statements of operations and changes in financial position for the fiscal years then ended.GAO found that the financial statements presented fairly the financial position of the fund as of March 31, 1988 and 1987, and t...
Financial Audit: Federal Home Loan Banks' 1987 Financial Statements
AFMD-89-28: Published: Dec 30, 1988. Publicly Released: Dec 30, 1988.
Pursuant to a legislative requirement, GAO reviewed an independent accounting firm's audits of the 1987 financial statements of each of the 12 Federal Home Loan Banks and the combined financial statements of the 12 banks.GAO found that: (1) in the auditor's opinion, each bank's financial statements presented fairly its financial position as of December 31, 1987, the results of its operations, and...
Financial Audit: Farmers Home Administration's Losses Have Increased Significantly
AFMD-89-20: Published: Dec 20, 1988. Publicly Released: Dec 20, 1988.
GAO examined the Farmers Home Administration's (FmHA): (1) financial statements for the year ended September 30, 1987; (2) internal accounting control system; and (3) compliance with laws and regulations.GAO found that, although the financial statements presented fairly the FmHA financial condition, FmHA: (1) had a significantly deteriorating financial condition, with an accumulated deficit of $36...
Financial Management: Continued Top Management Support Needed to Improve HHS' Accounting Systems
AFMD-88-37: Published: Sep 29, 1988. Publicly Released: Sep 29, 1988.
GAO reviewed the Department of Health and Human Service's (HHS) financial management environment and its effectiveness in accounting for and controlling funds and other resources and reporting on its operations.GAO found that the current HHS accounting systems did not effectively account for and control its resources, since: (1) there were unexpended fund balance differences of over $3 billion bet...
Financial Analysis: FADA's Preliminary and Final 1987 Financial Statements
AFMD-88-77FS: Published: Aug 5, 1988. Publicly Released: Sep 12, 1988.
In response to a congressional request, GAO examined: (1) the major differences between the Federal Asset Disposition Association's (FADA) unaudited, preliminary financial statements for the year ended December 31, 1987, and an independent auditor's account of its financial statements for that period; (2) primary FADA sources of income and expenses; and (3) the volume of its borrowings through a F...
Financial Audit: Inter-American Foundation's Financial Statements for Fiscal Year 1987
AFMD-88-74: Published: Sep 8, 1988. Publicly Released: Sep 8, 1988.
GAO examined the Inter-American Foundation's financial statements for the year ended September 30, 1987.GAO found that the financial statements of the Inter-American Foundation, and the results of its operations and changes in its financial position for the year ended September 30, 1987, were presented fairly and conformed with generally accepted accounting principles...