Accounting systems (21 - 30 of 274 items)
Financial Audit: Senate Restaurants Revolving Fund for Fiscal Years 1991 and 1990
AIMD-93-9: Published: Jul 22, 1993. Publicly Released: Jul 22, 1993.
Pursuant to a legislative requirement and a request by the Architect of the Capitol, GAO examined the Senate Restaurants' revolving fund's: (1) financial statements as of October 5, 1991 and September 29, 1990; (2) internal controls; and (3) compliance with applicable laws and regulations.GAO found that: (1) the fund's financial statements present fairly, in conformity with generally accepted acco...
Financial Audit: Ninety-eighth Democratic New Members Caucus Financial Statements--March '85-April '92
AFMD-93-33: Published: May 5, 1993. Publicly Released: May 5, 1993.
Pursuant to a congressional request, GAO examined the financial statements of the Ninety-eighth Democratic New Members Caucus for the period from March 6, 1985, to April 30, 1992.GAO found that the: (1) financial statements presented fairly, in conformity with generally accepted accounting principles, the Caucus' assets, liabilities, and fund balance; (2) internal controls were inadequate although...
Defense Business Fund
AFMD-93-52R: Published: Mar 1, 1993. Publicly Released: Mar 1, 1993.
Pursuant to a legislative mandate, GAO reviewed the Department of Defense's (DOD) progress in implementing the Defense Business Operations Fund. GAO found that: (1) DOD has not completed policies to govern the Fund's operations and does not anticipate completion until September 1993; (2) DOD needs to define procedures to implement its policies and make changes in its financial systems; (3) DOD has...
Internal Control Weaknesses in Army Data Processing Operations and Accounting and Financial Reporting
AFMD-93-16ML: Published: Nov 19, 1992. Publicly Released: Nov 19, 1992.
GAO reported on internal control weaknesses in the Army Corps of Engineers' data processing operations and accounting and financial reporting processes. GAO noted that the Corps: (1) overused a transaction entry procedure that was primarily intended for correcting, but not entering, accounting data; (2) did not document data entries or maintain control logs; (3) allowed personnel to both prepare a...
U.N. Audit and Evaluation
NSIAD-93-72R: Published: Oct 19, 1992. Publicly Released: Oct 19, 1992.
GAO: (1) reviewed the structures and certain operational aspects of the United Nation's (U.N.) internal and external audit and evaluation units; and (2) examined whether a central authority might improve the effectiveness of the current U.N. system of audit and evaluation. GAO noted that: (1) the current U.N. internal and external audit and evaluation structures do not ensure program accountabilit...
Financial Management: DOT's Accounting and Financial Information System Can Be Improved
RCED/AFMD-92-238: Published: Sep 22, 1992. Publicly Released: Sep 22, 1992.
Pursuant to a congressional request, GAO reviewed the Department of Transportation's (DOT) Departmental Accounting and Financial Information System (DAFIS), focusing on the system's: (1) status and cost; and (2) effectiveness in achieving its goals.GAO found that: (1) goals for DAFIS include consolidation of existing accounting systems into one departmentwide system, correction of accounting disbu...
Premium Accounting System: Pension Benefit Guaranty Corporation System Must Be an Ongoing Priority
IMTEC-92-74: Published: Aug 11, 1992. Publicly Released: Aug 11, 1992.
Pursuant to a congressional request, GAO provided information on the Pension Benefit Guaranty Corporation's (PBGC) modifications to the automated premium accounting system and procurement of a replacement system.GAO found that: (1) the PBGC premium computerized accounting system has undergone a two-phase modification and restoration, and the first phase has restored partial system function, but th...
Financial Management: NASA's Decisions Are Based on Unreliable Systems Data and Reports
T-AFMD-92-9: Published: May 7, 1992. Publicly Released: May 7, 1992.
GAO discussed the National Aeronautics and Space Administration's (NASA) financial management systems and operations. GAO noted that: (1) NASA internal controls, policies and procedures, and financial management systems provide no assurance that its $13.9 billion in fiscal year (FY) 1991 appropriations and almost $13.4 billion in contractor-held property are being properly and accurately accounted...
Federally Sponsored Contracts: Unallowable and Questionable Indirect Costs Claimed by CH2M Hill
T-RCED-92-37: Published: Mar 19, 1992. Publicly Released: Mar 19, 1992.
GAO discussed the indirect costs that one of the Environmental Protection Agency (EPA) Superfund Program's largest contractors charged to the government. GAO noted that the contractor: (1) provided engineering services related to water, wastewater, transportation, and hazardous waste management under Superfund contracts, and its 1990 direct federal contracts amounted to about 16 percent of its gro...
Financial Audit: Pension Benefit Guaranty Corporation's 1991 and 1990 Financial Statements
AFMD-92-35: Published: Mar 2, 1992. Publicly Released: Mar 2, 1992.
GAO reviewed the Pension Benefit Guaranty Corporation's (PBGC) financial statements for the fiscal years ended September 30, 1991 and 1990.GAO found that: (1) PBGC made a major commitment to correct internal control weaknesses GAO identified during its attempt to audit fiscal year (FY) 1990 financial statements, but did not make sufficient progress for GAO to complete a financial audit of FY 1991...