Accounting systems (41 - 50 of 408 items)
Financial Audit: House Interparliamentary Groups' Financial Statements for 1989 and 1988
AFMD-91-51: Published: Apr 18, 1991. Publicly Released: Apr 18, 1991.
Pursuant to a congressional request, GAO reviewed the financial statements of four House of Representatives interparliamentary groups for the years ended December 31, 1989 and 1988.GAO found that the: (1) statements of financial position presented fairly the interparliamentary groups' financial positions as of December 31, 1989 and 1988 in conformity with generally accepted accounting principles;...
Bureau of Indian Affairs' Efforts to Reconcile and Audit the Indian Trust Funds
T-AFMD-91-2: Published: Apr 11, 1991. Publicly Released: Apr 11, 1991.
GAO discussed the Bureau of Indian Affairs' (BIA) efforts to reconcile and audit the Indian trust funds. GAO noted that: (1) numerous audit reports have pointed out serious accounting and financial management problems and weak internal controls throughout BIA; (2) the lack of general ledger control over accounts, inaccurate data, the lack of accounting systems documentation, and inadequate managem...
Financial Management: Interior's Implementation of the Federal Financial System
AFMD-91-29BR: Published: Mar 6, 1991. Publicly Released: Mar 6, 1991.
Pursuant to a congressional request, GAO reviewed the Department of the Interior's progress in replacing its bureaus' and major offices' accounting systems with the departmentwide Federal Financial System (FFS).GAO found that: (1) FFS was a new, single, standard accounting system; (2) Interior originally planned to install FFS in its bureaus and major offices by October 1990, but by that date had...
Financial Management: National Park Service Implements New Accounting System
AFMD-91-10: Published: Feb 13, 1991. Publicly Released: Feb 13, 1991.
Pursuant to a congressional request, GAO reviewed the accounting capabilities of the National Park Service (NPS) and monitored its implementation of a new accounting system for its bureaus and major offices.GAO found that NPS: (1) formerly used a system that did not comply with federal accounting standards, but implemented its new Federal Financial System (FFS) to improve its accounting operations...
Financial Audit: Financial Reporting and Internal Controls at the Air Force Systems Command
AFMD-91-22: Published: Jan 23, 1991. Publicly Released: Jan 23, 1991.
GAO provided information on the Air Force Systems Command's (AFSC) financial management operation, focusing on AFSC need for improved internal controls and financial reporting.GAO found that: (1) AFSC trial balances for fiscal year (FY) 1988 and FY 1989 were substantially incomplete and inaccurate, resulting in unreliable financial reports and statements; (2) AFSC product divisions failed to promp...
Financial Management: Problems in Accounting for DOD Disbursements
AFMD-91-9: Published: Nov 9, 1990. Publicly Released: Nov 9, 1990.
GAO reviewed the military services' accounting problems with cross-disbursements, focusing on cross-disbursements that the Department of State made on behalf of the services.GAO found that: (1) the services' failure to use uniform financial information caused serious problems in accounting for disbursements; (2) the use of nonstandard data made the processing of cross-disbursement transactions ext...
Unvouchered Expenditures: Presidential and Vice Presidential Expenditures for the Periods Reviewed Were Proper
AFMD-90-84: Published: Sep 28, 1990. Publicly Released: Sep 28, 1990.
GAO examined unvouchered expenditures of the President and the Vice President for fiscal year (FY) 1988 and part of FY 1989 to determine whether they were authorized under Public Law 95-570.GAO found that: (1) the examined unvouchered expenditures made by the President and the Vice President during FY 1988 and part of FY 1989 under authority of Public Law 95-570 were made for purposes authorized b...
Foreign Military Sales: Air Force Efforts to Develop an FMS Accounting System
AFMD-90-82FS: Published: Aug 8, 1990. Publicly Released: Sep 7, 1990.
Pursuant to a congressional request, GAO evaluated the Department of Defense's progress in implementing Foreign Military Sales (FMS) accounting system improvements, focusing on the status of the Air Force's efforts to design, develop, and implement a new central FMS accounting and billing system.GAO found that: (1) the Air Force designated its audit agency and a new management office to oversee th...
Financial Audit: House Beauty Shop Revolving Fund Financial Statements for 1989 and 1988
AFMD-90-99: Published: Sep 6, 1990. Publicly Released: Sep 6, 1990.
Pursuant to a legislative requirement and a congressional request, GAO audited the House of Representatives Beauty Shop Revolving Fund financial statements as of December 31, 1989 and 1988, and the related statements of operations and cash flows for the years then ended.GAO noted that the financial statements presented fairly, in all material aspects, the financial position of the House of Represe...
Financial Audit: Service America Corporation's 1988 Operation of the House Restaurant System
AFMD-90-87: Published: Aug 23, 1990. Publicly Released: Aug 23, 1990.
GAO audited a firm's statement of income for its operation of the U.S. House of Representatives Restaurant System for calendar year 1988.GAO found that: (1) the income statement and schedule of accounts receivable presented fairly the contractor's income and expenses, in conformance with generally accepted accounting principles; and (2) no weaknesses that would affect the statement of income and s...