Defense audits (71 - 80 of 168 items)
Navy Anti-Deficiency Act Violations at Bay St. Louis, Mississippi
LCD-79-306: Published: Feb 16, 1979. Publicly Released: Mar 16, 1979.
GAO was requested to monitor the Department of the Navy's investigation of Antideficiency Act violations at the National Space Technology Laboratories in Bay St. Louis, Mississippi.The Naval Audit Service reported on budgeting, appropriations, fund accounting, personnel, and other support functions by the Director of Naval Oceanography and Meteorology for shore activities at Bay St. Louis. The Aud...
Administrative Examination of Military Pay Matters
FGMSD-78-29: Published: Apr 13, 1978. Publicly Released: Apr 13, 1978.
Although the audit staff at the Navy Finance Center, Cleveland, Ohio, has been examining travel and leave transactions in selected ship and foreign station accounts to test the quality of the Navy disbursing function, administrative examiners at the Center have detected and corrected only a small fraction of the travel and leave errors occurring in these accounts. A 1971 report emphasized the need...
Internal Auditing in the Departments of the Air Force and Navy
104811: Feb 7, 1978
A review of the Air Force Audit Agency (AFAA) indicated that the benefits of AFAA service outweighed the costs. During fiscal year 1976, AFAA issued over 5,400 audit reports which identified $242 million in potential savings and contained recommendations for lowering costs and increasing efficiency. Improvements are still needed to keep management better informed. Recommendations were made to rais...
Audit Report of Marine Corps League National Headquarters
B-55712: Published: Jan 3, 1978. Publicly Released: Jan 3, 1978.
A review was performed of the audit report of the Marine Corps League National Headquarters for the year ended June 30, 1977 to determine whether it complied with financial reporting requirements for federally chartered corporations.The audit report was prepared by a firm of certified public accountants. It included a statement of the scope of audit and the auditor's opinion that the financial sta...
The Naval Audit Service Should Be Strengthened
FGMSD-78-5: Published: Nov 11, 1977. Publicly Released: Nov 11, 1977.
By law, the head of each government agency must set up and maintain systems of accounting and internal control, of which internal audit is an integral part. In the Navy, internal auditing is done by the Naval Audit Service under the direction of the Assistant Secretary of the Navy for Financial Management, who also serves as Comptroller.The Navy should make its internal audit stronger to keep top...
Internal Auditing in the Department of the Army and the Office of the Secretary of Defense
102818: Jul 27, 1977
The internal audit function of the Department of the Army needs strengthening so its auditors can keep top management informed as to how operations are conducted and how recommendations for improvements are carried out. During fiscal years 1973 through 1976, the Army Audit Agency issued about 3,260 audit reports which identified opportunities for hundreds of millions of dollars in savings to the D...
Why the Army Should Strengthen Its Internal Audit Function
FGMSD-77-49: Published: Jul 26, 1977. Publicly Released: Jul 26, 1977.
The Army Audit Agency's internal audit activities were reviewed for the period from August 1975 to September 1976. A number of conditions, measured against GAO standards and Department of Defense (DOD) policy, gave cause for concern.Restrictions on the scope of internal auditing resulted in a lack of audit coverage of important areas. The Audit Agency is not placed high enough in the Army's organi...
Authority and Resources of the Deputy Assistant Secretary of Defense (Audit)
FGMSD-77-52: Published: Jul 14, 1977. Publicly Released: Jul 14, 1977.
The Deputy Assistant Secretary of Defense (Audit) has the responsibility to develop internal audit policy and to review its implementation, but he does not have the authority to provide policy and procedural direction to the military service internal audit agencies. He has sufficient resources to develop internal audit policy, but may not have sufficient resources to review its implementation. He...
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...