Internal controls (71 - 80 of 186 items)
NATO Nuclear Bases: U.S. Should Seek Needs Reassessment and Increased Alliance Contributions
NSIAD-94-84: Published: Dec 23, 1993. Publicly Released: Dec 23, 1993.
GAO provided information on U.S. nuclear bombs stored at North Atlantic Treaty Organization (NATO) nuclear strike bases, focusing on the: (1) nuclear strike base requirement; (2) U.S. costs associated with supporting the NATO nuclear mission; and (3) problems U.S. Air Forces in Europe (USAFE) have in implementing and monitoring allied compliance with bilateral agreements.GAO found that: (1) NATO c...
Financial Management: Strong Leadership Needed to Improve Army's Financial Accountability
AIMD-94-12: Published: Dec 22, 1993. Publicly Released: Dec 22, 1993.
Pursuant to a legislative requirement, GAO reviewed the Army's overall financial accountability for its disbursements during fiscal year (FY) 1992, focusing on: (1) the reliability of the disbursements reported in the Army's budget execution system; (2) the adequacy of automated data processing controls that support the Army's financial accountability systems; and (3) progress made on Department o...
Financial Management: Army Real Property Accounting and Reporting Weaknesses Impede Management Decision-making
AIMD-94-9: Published: Nov 2, 1993. Publicly Released: Nov 2, 1993.
GAO reviewed the Army's reporting and accounting of real property and construction in progress, focusing on the: (1) effects of inaccuracies in the Army's accounting system on managerial decisionmaking; and (2) Army's progress in correcting accounting system and construction-in-progress data inaccuracies.GAO found that: (1) the Army's system for recording real property at its installations could n...
Defense Business Operations Fund
AIMD-94-7R: Published: Oct 12, 1993. Publicly Released: Oct 12, 1993.
GAO provided information on the Department of Defense's (DOD) departmentwide review of the implementation and operation of the Defense Business Operations Fund. GAO found that: (1) in 1993, DOD established a review team to review the Fund's organization, education and training, budget, accounting policy, centralized system development, financial management systems, cash management, and financial r...
Financial Management: Army Lacks Accountability and Control Over Equipment
AIMD-93-31: Published: Sep 30, 1993. Publicly Released: Sep 30, 1993.
GAO reviewed the Army's Continuing Balance System-Expanded (CBSX) central logistics system, focusing on whether: (1) internal controls for managing and maintaining accountability for Army equipment are adequate; and (2) equipment records maintained by individual Army units are accurate.GAO found that: (1) the Army's resources may be improperly wasted and its readiness impaired because the informat...
AIMD-93-66R: Published: Sep 30, 1993. Publicly Released: Sep 30, 1993.
Pursuant to a congressional request, GAO reviewed the effectiveness of the Navy inspectors general activities, focusing on a draft revision of Instruction 5040.7K which prescribes the objectives, policies, and procedures that inspectors general staff are to follow when inspecting Navy units. GAO found that: (1) the objectives and policies of the Naval Command Inspection Program are stated differen...
Defense Financial Management Issues
AIMD-93-71R: Published: Sep 16, 1993. Publicly Released: Sep 16, 1993.
GAO reviewed the Defense Finance and Accounting Service's (DFAS) plans to implement a joint services software (JSS) military pay system, focusing on: (1) the Army's implementation of the JSS military pay system; (2) whether the Navy should implement a JSS pay system; and (3) major JSS pay computation, accountability, and internal control problems. GAO found that: (1) a JSS military pay system woul...
Financial Management: Federal Departments and Agencies With Unvouchered Expenditures
AFMD-93-73FS: Published: Jun 3, 1993. Publicly Released: Jul 7, 1993.
Pursuant to a congressional request, GAO provided information on unvouchered expenditures for fiscal years (FY) 1989 through 1991.GAO found that: (1) 17 of the 74 departments and agencies selected reported unvouchered expenditures for FY 1989 through 1991; (2) 10 agencies have had at least one audit of unvouchered expenditures since 1986; (3) the Department of Defense did not issue a department-wi...
Financial Management: DOD Has Not Responded Effectively to Serious, Long-standing Problems
T-AIMD-93-1: Published: Jul 1, 1993. Publicly Released: Jul 1, 1993.
GAO discussed financial management at the Department of Defense (DOD). GAO noted that: (1) top leadership vacancies are exacerbating DOD financial problems; (2) the military services' ability to unilaterally act to make changes and improvements in financial operations is now limited because financial management and responsibility have been transferred to the Office of the Secretary of Defense (OSD...
Navy Inventory: Better Controls Needed Over Planned Program Requirements
NSIAD-93-151: Published: Jul 1, 1993. Publicly Released: Jul 1, 1993.
GAO reviewed the Navy's management of planned program requirements for ship and submarine parts, focusing on the Navy's program monitoring and internal controls for these requirements.GAO found that: (1) internal control weaknesses in the Navy's Ships Parts Control Center's planned program requirements system include duplicate and unauthorized program requirement records, inappropriate records, an...