Internal controls (61 - 70 of 186 items)
Financial Management: Challenges Facing DOD in Meeting the Goals of the Chief Financial Officers Act
T-AIMD-96-1: Published: Nov 14, 1995. Publicly Released: Nov 14, 1995.
Pursuant to a congressional request, GAO discussed the Department of Defense's (DOD) efforts to implement the Chief Financial Officer's (CFO) Act, focusing on the: (1) financial problems facing the department; (2) actions DOD plans to take; and (3) issues DOD must address to overcome its problems. GAO noted that DOD: (1) does not have adequate financial management processes or financial data to de...
Travel Payments (NFC)
AIMD-96-11R: Published: Nov 7, 1995. Publicly Released: Nov 7, 1995.
Pursuant to a National Finance Center (NFC) request, GAO interpreted certain GAO accounting requirements for proposed changes to its travel claim processing and certification procedures for the Department of State and other clients. GAO noted that: (1) the payment of travel vouchers without supporting documentation and manual prepayment reviews may be permitted if certain controls such as those ou...
Defense Financial Audits Issue Area: Active Assignments
AA-95-28(3): Published: Jul 1, 1995. Publicly Released: Jul 1, 1995.
GAO provided information on its active assignments in the Defense Financial Audits issue area as of July 6, 1995...
Financial Management: Challenges Confronting DOD's Reform Initiatives
T-AIMD-95-146: Published: May 23, 1995. Publicly Released: May 23, 1995.
GAO discussed the Department of Defense's (DOD) plans to reform its financial management operations. GAO noted that: (1) DOD has serious, long-standing financial problems that must be addressed immediately; (2) DOD plans to reform its financial management operations by consolidating its finance and accounting operations and systems, establishing pre-validation procedures for disbursements, reengin...
Chemical Weapons: Army's Emergency Preparedness Program Has Financial Management Weaknesses
NSIAD-95-94: Published: Mar 15, 1995. Publicly Released: Apr 17, 1995.
Pursuant to a congressional request, GAO reviewed how Army Chemical Stockpile Emergency Preparedness Program (CSEPP) funds were spent between fiscal years (FY) 1988 and 1994, focusing on: (1) the purposes for which funds were allocated; (2) how funds were allocated to states and counties associated with four chemical weapons storage sites; and (3) CSEPP financial reporting and internal control sys...
Air Force Automated Travel System
AIMD-95-74R: Published: Feb 14, 1995. Publicly Released: Feb 14, 1995.
Pursuant to an Air Force request, GAO reviewed the operation of the automated travel system (FASTravel) at Langley Air Force Base and the Pentagon, focusing on: (1) the acceptability of electronic travel records in lieu of paper travel records; (2) whether the Defense Finance and Accounting Service (DFAS) could rely on externally-generated electronic records to record obligations and generate disb...
Defense Business Operations Fund: Improved Pricing Practices and Financial Reports Are Needed to Set Accurate Prices
AIMD-94-132: Published: Jun 22, 1994. Publicly Released: Jun 22, 1994.
Pursuant to a legislative requirement, GAO provided information on the Department of Defense's process for developing the prices the Defense Business Operations Fund will charge its customers, focusing on: (1) the reasons the Fund's prices have increased; (2) the reasons the Fund continues to experience annual losses; and (3) whether the Fund's financial reports are sufficiently accurate to assist...
Financial Management: Financial Control and System Weaknesses Continue to Waste DOD Resources and Undermine Operations
T-AIMD/NSIAD-94-154: Published: Apr 12, 1994. Publicly Released: Apr 12, 1994.
GAO discussed Department of Defense (DOD) financial management. GAO noted that: (1) during the first half of fiscal year (FY) 1993, DOD received $751 million in payments returned by contractors, an indication that DOD controls over disbursements are poor; (2) it identified numerous instances of overpayments resulting from fraud perpetrated by DOD military and civilian personnel, former DOD personn...
Financial Management: Status of the Defense Business Operations Fund
AIMD-94-80: Published: Mar 9, 1994. Publicly Released: Mar 9, 1994.
Pursuant to a legislative requirement, GAO provided information on the financial status of the Department of Defense's (DOD) Defense Business Operations Fund, focusing on: (1) the Fund's cash management; (2) DOD efforts to address problems through its comprehensive plan; and (3) the DOD approach to managing the Fund.GAO found that: (1) although DOD has made progress toward improving the Fund's ope...
DOD 'M' Accounts
AIMD-94-84R: Published: Feb 24, 1994. Publicly Released: Feb 24, 1994.
GAO discussed regulations concerning merged (M) appropriation account balances within the Department of Defense (DOD) and requested information on actions that DOD is taking to reconcile the remaining M accounts...