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Federal agency accounting systems (41 - 50 of 175 items)
Auditing the Nation's Finances: Fiscal Year 1999 Results Continue to Highlight Major Issues Needing Resolution
T-AIMD-00-137: Published: Mar 31, 2000. Publicly Released: Mar 31, 2000.
GAO discussed the results of its report on the U.S. government's financial statements for fiscal year (FY) 1999.GAO noted that: (1) significant financial systems weaknesses, problems with fundamental recordkeeping and financial reporting, incomplete documentation, and weak internal controls continue to prevent the government from accurately reporting a significant portion of its assets, liabilitie...
Financial Audit: 1999 Financial Report of the United States Government
AIMD-00-131: Published: Mar 31, 2000. Publicly Released: Mar 31, 2000.
Pursuant to a legislative requirement, GAO reviewed the annual audited financial statements for 24 major departments and agencies of the U.S. government.GAO noted that: (1) certain significant financial systems weaknesses, problems with fundamental recordkeeping and financial reporting, incomplete documentation, and weak internal control, including computer controls, continue to prevent the govern...
Financial Management: USDA Faces Major Financial Management Challenges
T-AIMD-00-115: Published: Mar 21, 2000. Publicly Released: Mar 21, 2000.
Pursuant to a congressional request, GAO discussed the financial management issues facing the Department of Agriculture (USDA), focusing on problems in the areas of: (1) implementing the Federal Credit Reform Act (FCRA) of 1990 and related accounting standards; (2) reconciling its Fund Balance with Treasury accounts; (3) addressing weaknesses in the Forest Service's financial accounting and report...
Medicare Financial Management: Further Improvements Needed to Establish Adequate Financial Control and Accountability
AIMD-00-66: Published: Mar 15, 2000. Publicly Released: Mar 15, 2000.
Pursuant to a legislative requirement, GAO evaluated the Health Care Financing Administration's (HCFA) financial management activities to determine if they are sufficient to resolve financial management weaknesses identified through annual financial statement audits and other management-type reviews of HCFA's Medicare activities.GAO noted that: (1) although HCFA is responsible for ensuring that th...
Financial Audit: American Battle Monuments Commission's Financial Statements for Fiscal Years 1999 and 1998
AIMD-00-85: Published: Mar 1, 2000. Publicly Released: Mar 1, 2000.
Pursuant to a legislative requirement, GAO conducted an audit of the agencywide financial statements of the American Battle Monuments Commission (ABMC) for fiscal years 1999 and 1998.GAO noted that: (1) ABMC consolidating financial statements as of and for the fiscal year ended September 30, 1999, and comparative consolidated totals as of and for the fiscal year ended September 30, 1998, are prese...
Financial Audit: Bureau of the Public Debt's Fiscal Years 1999 and 1998 Schedules of Federal Debt
AIMD-00-79: Published: Mar 1, 2000. Publicly Released: Mar 1, 2000.
Pursuant to a legislative requirement, GAO audited the Bureau of the Public Debt's (BPD) Schedules of Federal Debt for the fiscal years that ended September 30, 1999 and 1998.GAO noted that: (1) the Schedules of Federal Debt, including the accompanying notes, present fairly, in all material respects, in conformity with generally accepted accounting principles, the balances as of September 30, 1999...
Financial Management: Education Faces Challenges in Achieving Financial Management Reform
T-AIMD-00-106: Published: Mar 1, 2000. Publicly Released: Mar 1, 2000.
Pursuant to a congressional request, GAO discussed the challenges the Department of Education faces in achieving financial management reform, focusing on: (1) Education's fiscal year (FY) 1999 financial audit results in the context of related work GAO has performed; (2) the relationship between the audit findings and the potential for waste, fraud, and abuse; and (3) the status of GAO's ongoing st...
Financial Audit: IRS' Fiscal Year 1999 Financial Statements
AIMD-00-76: Published: Feb 29, 2000. Publicly Released: Feb 29, 2000.
Pursuant to a legislative requirement, GAO audited the Internal Revenue Service's (IRS) fiscal year (FY) 1999 financial statements.GAO noted that: (1) during FY 1999, IRS had made a number of improvements to address some of the management issues GAO raised in previous reports; (2) GAO noted improvements in IRS': (a) overall financial reporting; (b) records of accounts payable; (c) amounts held in...
Medicare: Methodology to Identify and Measure Improper Payments in the Medicare Program Does Not Include All Fraud
AIMD-00-69R: Published: Feb 4, 2000. Publicly Released: Feb 4, 2000.
Pursuant to a congressional request, GAO provided information on the methodology used to estimate the $12.6 billion in Medicare improper payments, as reported by the Department of Health and Human Services' (HHS) Office of Inspector General (OIG) for fiscal year (FY) 1998, focusing on whether the methodology included tests to detect improper payments resulting from fraudulent and abusive schemes i...