Accounting procedures (61 - 70 of 90 items)
Army Accounting Adjustments--Ft. Shafter
AFMD-92-96ML: Published: Aug 17, 1992. Publicly Released: Aug 17, 1992.
GAO provided information on its review of the Army's fiscal year 1991 consolidated financial statements, focusing on adjustments necessary at Fort Shafter. GAO found that the Army needed to make $1.5 million in accounting adjustments to the financial statements for Fort Shafter...
Army Accounting Adjustments--Ft. Benning
AFMD-92-94ML: Published: Aug 14, 1992. Publicly Released: Aug 14, 1992.
GAO provided information on its review of the Army's fiscal year 1991 consolidated financial statements, focusing on adjustments necessary at Fort Benning. GAO found that the Army needed to make $63.6 million in accounting adjustments to the financial statements for Fort Benning...
Financial Audit: Examination of the Army's Financial Statements for Fiscal Year 1991
AFMD-92-83: Published: Aug 7, 1992. Publicly Released: Aug 7, 1992.
Pursuant to a legislative requirement, GAO examined the Army's financial statements for fiscal year 1991.GAO found that: (1) it was unable to express an opinion on the Army's financial statements; (2) there were material uncertainties regarding the amounts reported for most of the Army's assets; (3) weak internal controls limit the Army's ability to prepare reliable financial statements, safeguard...
Financial Management: Immediate Actions Needed to Improve Army Financial Operations and Controls
AFMD-92-82: Published: Aug 7, 1992. Publicly Released: Aug 7, 1992.
Pursuant to a legislative requirement, GAO reviewed the Department of the Army's financial management operations, focusing on the problems uncovered by its audit.GAO found that: (1) the Army's financial operations and accounting systems do not produce reliable information due to inadequate accounting policies and practices, and the lack of an integrated systems network for data collection; (2) alt...
Financial Management: Navy Needs to Improve Its Accounting for Ship Fuel Purchases
AFMD-91-54: Published: Jul 23, 1991. Publicly Released: Jul 23, 1991.
Pursuant to a congressional request, GAO reviewed the Navy's practices for acquiring ship fuel, focusing on whether the Navy had adequate controls to ensure that its financial management systems accurately accounted for ship fuel purchases.GAO found that: (1) since the Atlantic Fleet failed to follow its own procedures for ensuring that fuel purchase accounting records were accurate, it could not...
Financial Audit: Status of Air Force Actions to Correct Deficiencies in Financial Management Systems
AFMD-91-55: Published: May 16, 1991. Publicly Released: Jun 17, 1991.
Pursuant to a congressional request, GAO provided information on the status of: (1) follow-up actions related to an undocumented and unexplained $2.4-billion adjustment the Air Force Systems Command's Space Division made to its account balances; and (2) the Department of Defense's (DOD) and the Air Force's planned corrective action in response to the 26 recommendations GAO presented in a previous...
Army Supply Management: System for Issuing Replacement Clothing to Army Reservists Should Be Changed
NSIAD-91-136: Published: Jun 11, 1991. Publicly Released: Jun 11, 1991.
GAO reviewed the Issue-in-Kind (IIK) system used by the Army Reserve and the National Guard to provide replacement clothing to their personnel, focusing on whether: (1) the Army implemented adequate controls over its IIK system; and (2) a monetary allowance system would be more efficient and economical.GAO found that the Army Reserve and National Guard: (1) did not have adequate internal controls...
John P. Abbadessa, 1947-1962
OP-18-OH: Published: Nov 1, 1990. Publicly Released: Nov 1, 1990.
GAO presented a transcript of an interview of John P. Abbadessa, who served GAO from 1947 through 1962 and attained the position of Deputy Director for the Civil Accounting and Auditing Division, as part of its program to record key government officials' observations and impressions and ensure the systematic recording of the bases for policy decisions and other important events for posterity...
The Evolution of the General Accounting Office: From Voucher Audits to Program Evaluations
OP-2-HP: Published: Jan 1, 1990. Publicly Released: Jan 1, 1990.
GAO presented a perspective on the main eras in the General Accounting Office's historical evolution from 1921 to the present, changes in its organization, and its work over the last 25 years...
Government Printing Costs and Printing Management at Five Selected Departments
T-GGD-89-34: Published: Jun 28, 1989. Publicly Released: Jun 28, 1989.
GAO discussed five agencies' annual printing costs and printing management. GAO found that: (1) the five agencies managed about one-third of the $1.14-billion volume of printing procured through the Government Printing Office (GPO); (2) the federal printing cost reporting form focused on agency printing plant costs, but did not capture many printing overhead costs; (3) total federal printing costs...