Internal controls (61 - 70 of 80 items)
House Contingent Fund
AFMD-92-41R: Published: Jan 30, 1992. Publicly Released: Jan 30, 1992.
In response to a congressional request, GAO provided information on the House of Representatives' contingent fund. GAO noted that: (1) if the House used the contingent fund to fund a proposed task force to investigate allegations concerning the holding of American hostages in Iran in 1980, steps could be taken to ensure that sufficient funds were available by administratively ensuring sufficient f...
Continuing Professional Education: Federal GS-510 Accountants' Report
143680: Dec 1, 1990
GAO provided information on the Joint Financial Management Improvement Program's (JFMIP) project on continuing professional education for federal accountants, focusing on the development of statements defining federal accountants' major functions in such areas as: (1) technical guidance; (2) internal control; (3) financial analysis and reporting; (4) system development, operation, and maintenance;...
The U.S. Mint's Accounting and Control Problems Need Management Attention
T-AFMD-89-12: Published: Aug 1, 1989. Publicly Released: Aug 1, 1989.
GAO discussed the Bureau of the Mint's accounting and internal control procedures relating to numismatic programs. GAO found that the: (1) Mint did not always comply with requirements to receive full payment before shipping coins to customers, but the instances of noncompliance were insignificant compared to the total number of coins shipped; (2) Mint had weak control procedures for die shipments...
Budgetary Implications of the Savings and Loan Crisis
T-AFMD-88-19: Published: Oct 5, 1988. Publicly Released: Oct 5, 1988.
GAO discussed the budgetary impact of the: (1) savings and loan industry crisis; and (2) Federal Savings and Loan Insurance Corporation's (FSLIC) use of notes payable and other commitments to resolve its case load of insolvent thrift institutions. GAO found that, in 1988: (1) thrift industry experienced an overall net loss totalling $7.5 billion; (2) insolvent institutions incurred losses of about...
Community Action: Serious Financial Problems at the Columbus Community Action Organization
HRD-86-38: Published: Dec 13, 1985. Publicly Released: Dec 13, 1985.
Pursuant to a congressional request, GAO reviewed whether the Columbus Metropolitan Area Community Action Organization (CMACAO) misused federal funds in operating its programs.GAO noted that it used data from a public accounting firm's audit report on CMACAO financial activities to help determine whether CMACAO had financial management problems. GAO found that: (1) CMACAO lacked an adequate financ...
Improving the Management of the Federal Government
125264: Sep 19, 1984
Pursuant to a congressional request, GAO discussed current government management improvement efforts and past management reforms, and it focused on two key management areas: human resources and management support systems. The administration has devoted substantial energies to improve management by various means and has recently broadened its efforts to by initiating a long-range program aimed at i...
Reasons for the Disparity Between Costs Questioned by Auditors and Amounts Agencies Disallow
124885: Aug 8, 1984
GAO testified on certain aspects of the audit resolution process. Congress is being told that auditors have questioned billions of dollars in costs incurred by grantees and contractors; however, by the time the audit resolution process is completed, only a small fraction of those questioned costs are disallowed by agencies and returned to the government. Reasons for this disparity include the audi...
Examination of Records of the Finance Office, House of Representatives, for the Year Ended September 30, 1982
AFMD-83-71: Published: Jun 23, 1983. Publicly Released: Jun 23, 1983.
GAO was requested to examine the statement of accountability and the related statements of appropriations and expenditures of the Finance Office, House of Representatives, for the year ended September 30, 1982. GAO conducted the examination in accordance with generally accepted government auditing standards and included tests of the accounting records and other such auditing procedures.The financi...
Activities of the Columbus (Ohio) Metropolitan Area Community Action Organization
B-166305: Published: Apr 15, 1970. Publicly Released: Nov 12, 1982.
No summary is currently available...