Accounting systems (51 - 60 of 117 items)
Naval Supply Systems Command Acts To Improve Usefulness of Financial Reports Produced by the Aviation Supply Office's Automated Allotment Accounting System
FGMSD-80-42: Published: Apr 30, 1980. Publicly Released: Apr 30, 1980.
The need for, and usefulness of, financial reports produced by the Naval Supply Systems Command's automated Allotment Accounting System were evaluated. The System is used by the Aviation Supply Office to keep all needed financial records for the Navy Stock Fund and to produce monthly reports showing allotments, obligations, expenditures, materials on hand and in transit, and accounts payable. Prob...
Usefulness of Financial Reports Produced by the Resource Management System
FGMSD-80-19: Published: Jan 15, 1980. Publicly Released: Jan 15, 1980.
The Navy Resource Management System is the Navy's accounting system for the operations and maintenance of Navy appropriations. A review was made of the need for and usefulness of financial reports produced by the Resource Management System, as well as certain aspects of the Navy's Integrated Disbursement and Accounting System. In addition, GAO considered the Navy's efforts to: (1) periodically ree...
Resource Scarcity in Interdependent Public Sector: Challenges and Opportunities
094322: Nov 13, 1979
No summary is currently available...
Army Management Controls Over Bulk Fuel in Germany and Italy
LCD-79-223: Published: Sep 14, 1979. Publicly Released: Sep 14, 1979.
A review was made of the Army's accounting and management controls over bulk fuel in Germany and Italy. Army regulations require commanders to properly manage, control, and account for bulk fuels and to pursue aggressive policies for receiving, storing, issuing, and inventorying fuels. Additionally, they are required to promptly identify shortages and take prompt action to account for those exceed...
Survey of Accounting Stations in Military Airlift Command
FGMSD-79-45: Published: Aug 28, 1979. Publicly Released: Aug 28, 1979.
A survey was made of accounting controls over revenue and expenditure transactions of 12 accounting stations within a military command. The accounting controls were evaluated using questionnaires designed to identify potential problem areas and served as a basis for interviews and discussions with officials. The survey was limited to identifying the existence of weaknesses in internal controls and...
Navy Shipyard Accounting System Needs Improvement
FGMSD-79-34: Published: Jun 6, 1979. Publicly Released: Jun 6, 1979.
The accounting system at Long Beach and Pearl Harbor Naval Shipyards has not been implemented in full accordance with the documented standard system design for Navy shipyards which was approved in June 1975. As a result, inventory values reported to Navy headquarters and Congress were incorrect, accounts receivable were not properly shown on financial statements, and control over appropriated fund...
Issue Area Plan for Accounting and Financial Reporting
D15064: Jan 31, 1979
The purpose of this document is to assess the progress of GAO's efforts in the Accounting and Financial Reporting issue area, and to obtain PPC guidance on FGMSD's proposed revised plan...
Accounting Systems for Repair and Replacement of Equipment Sold to Foreign Governments
FGMSD-78-60: Published: Sep 29, 1978. Publicly Released: Sep 29, 1978.
A review was conducted of the military services' systems of accounting for unserviceable equipment returned by foreign governments under the foreign military sales program. In fiscal year 1977, foreign military sales amounted to over $11 billion, and equipment accounted for a substantial portion of that amount. The Army and Navy offer foreign governments two options for having unserviceable equipm...
The Department of Defense Could Save Several Millions Dollars Annually Through Improved Management and Control of Reusable Containers
LCD-78-214: Published: Jul 19, 1978. Publicly Released: Jul 19, 1978.
The military services spend an estimated $2 billion annually for packaging. The Army and Navy could save millions of dollars annually by improving their controls and accounting systems relative to specialized reusable containers.Existing controls are not sufficient to prevent the loss of valuable specialized reusable containers by the military services. This lack of control and visibility resulted...
Federal Accounting and Auditing Act of 1978
105970: May 17, 1978
H.R. 12171, the proposed "Federal Accounting and Auditing Act of 1978" would establish a new mechanism for the appointment of future Comptrollers General and their deputies, provide GAO with additional authority to audit "unvouchered" expenditures, and strengthen GAO's power to enforce its rights of access to records. The Comptroller General would be selected by the President for Senate confirmati...