Accounting systems (61 - 70 of 117 items)
The U. S. Oceanographic Fleet
105888: May 5, 1978
Previous GAO reports on Federal ocean programs discussed the number of activities involved, costs of programs, and lack of coordination. The most recent review in this area dealt with problems associated with operating federally owned and/or funded ocean research and survey vessels. In 1977, over $126 million was spent to operate and maintain the oceanographic fleet which is composed of 60 oceanog...
Army Efforts To Restore Integrity to Its Financial Management Systems
FGMSD-78-28: Published: Apr 27, 1978. Publicly Released: Apr 27, 1978.
In October 1975, the Assistant Secretary of the Army (Financial Management) notified the House Appropriations Committee of a serious breakdown in the financial control over Army procurement appropriations which resulted in violations of the Antideficiency Act totaling more than $225 million. These violations related to the section of the Act that provides that no officer or employee shall make or...
Survey of Defense Accounting System for Assets Returned by Foreign Governments
104680: Sep 21, 1977
Information was obtained on foreign military sales (FMS) cases for the Return and Exchange (R&E) Program to determine if the Navy was approving the reprocurement or return for credit of equipment from foreign governments that was either not needed in Navy inventories or was beyond economical repair. Under the R&E program procedures, the FMS customer ships an eligible unserviceable item to the Navy...
Design of Navy Reserve Pay System
FGMSD-77-57: Published: Jul 21, 1977. Publicly Released: Jul 21, 1977.
The design of the Navy Reserve Pay System was approved. The system was designed to pay Naval Reservists for: (1) performing active duty for training; (2) performing temporary active duty for less than 30 days; and (3) attending drills. The automated portion of the system was designed to establish and maintain individual pay accounts and to pay members from a central site. It is located at the Navy...
Navy Needs To Insure That Improper Cost Transfers Stop
FGMSD-76-48: Published: Nov 29, 1976. Publicly Released: Nov 29, 1976.
Many Navy organizations have industrial fund accounting systems, which have improperly transferred costs from one project to another.This has resulted in distortion of costs of products and services, unauthorized reprogramming actions, and illegal charging of costs. Navy has prescribed new controls to stop the improper...
Serious Breakdown in the Army's Financial Management Systems
FGMSD-76-74: Published: Nov 5, 1976. Publicly Released: Nov 5, 1976.
Violations of the Antideficiency Act are cited as examples of the breakdown in the Army's accounting and financial management reporting systems, and its efforts to improve its financial management systems are outlined. In April 1976, $205 million in overobligations for Army procurement appropriations was reported.A major problem in the Army's administration of its procurement appropriations is tha...
Cost and Workload Accounting and Information Systems in Military Hospitals
FGMSD-76-70: Published: Aug 23, 1976. Publicly Released: Aug 23, 1976.
GAO surveyed the accounting and information systems used to evaluate cost and workload in the Department of Defense's (DOD) military hospitals.There were no standard accounting and information systems for recording and reporting comparable data among the facilities surveyed. To make rough comparisons of cost and output at three military hospitals visited, it was necessary to adjust some financial...
Survey of the Accounting and Information Systems Used To Evaluate Cost and Workload in Military Hospitals
B-161475: Published: Aug 23, 1976. Publicly Released: Aug 23, 1976.
No summary is currently available...
Survey of the Extent and Frequency of Internal Audits of Financial Reports To Be Submitted to the Department of the Treasury
FGMSD-76-43: Published: Jun 18, 1976. Publicly Released: Jun 18, 1976.
No summary is currently available...