Internal controls (41 - 50 of 54 items)
Navy's Transfer of Power System to Financially Troubled Guam Power Authority Has Been Delayed
ID-82-28: Published: Jul 2, 1982. Publicly Released: Jul 2, 1982.
GAO was asked to review the Island-Wide Power System on Guam, which is jointly operated by the Navy and the Guam Power Authority. The Navy and the Authority entered into a formal agreement providing for the pooling of power generation and transmission facilities and prorated cost sharing. The Power Pool Agreement, as orginally formulated, was to be a short-term arrangement to permit the Authority...
Examination of Financial Activities and Labor's Oversight of Selected Union-Affiliated Organizations in Hawaii
120033: Jun 23, 1982
Pursuant to a congressional request, GAO commented on the activities of the Hotel Employees and Restaurant Employees International union (HERE) and the International Brotherhood of Teamsters, Chauffeurs, Warehousemen and Helpers of America union (IBT) in Honolulu, Hawaii. GAO made financial analyses of Unity House, Inc., Unity Council, and the Waikiki Marina Hotel, Inc., to determine their relatio...
Bar Code Technology: A Means To Improve Operational Efficiency And Internal Control
D06802: May 3, 1982
During the course of GAO's recent work on property accounting systems, GAO became aware of a trend among Federal agencies to utilize electronically readable markings, primarily bar codes, and reading devices for identification and control of property. Because of their apparent potential for improving productivity and strengthening internal control, GAO expanded their review in this area. GAO found...
Improvements Needed in Assessing Penalties and Controlling Penalty Collections Resulting From OSHA Inspections
HRD-81-150: Published: Sep 15, 1981. Publicly Released: Sep 15, 1981.
The Occupational Safety and Health Act authorizes the Secretary of Labor to establish national occupational safety and health standards and to enforce compliance through workplace inspections and penalties for violations. GAO reviewed the adequacy of the accounting controls and procedures used by the Occupational Safety and Health Administration (OSHA) and the Office of the Solicitor for processin...
Request for Relief From Liability
B-201840: Published: Apr 6, 1981. Publicly Released: Apr 6, 1981.
No summary is currently available...
Financial Handbook for Nonfinancial Executives in the Federal Government
090880: Mar 1, 1981
No summary is currently available...
Summary of Major Deficiencies in the Farmers Home Administration's Business and Industrial Loan Program
CED-81-56: Published: Jan 30, 1981. Publicly Released: Feb 5, 1981.
GAO was asked to summarize the major deficiencies in the Farmers Home Administration's (FmHA) Business and Industrial Loan Program. GAO was also asked to base the summary on audits by GAO and the Department of Agriculture (USDA) Office of the Inspector General (OIG) and internal FmHA studies. In 1977, GAO reported on loan evaluation and servicing deficiencies in the FmHA program.The review of OIG...
White Collar Crime in Government--How We Are Combating It
113589: May 19, 1980
The extent of fraud against the Federal Government is not known since it is often hidden within apparently legitimate undertakings and can go undetected and unreported. Opportunities for fraud, however, are tremendous when one considers the number of Federal programs, the large number of people involved in spending and controlling the monies, and the size of the annual budget. The large portion of...
Survey of Accounting Controls of Both the Employment and Training Administration and the Office of the Assistant Secretary for Administration and Management
FGMSD-79-29: Published: May 21, 1979. Publicly Released: May 21, 1979.
A survey was made of the accounting controls over revenue and expenditure transactions at accounting stations in the 10 regions of the Employment and Training Administration (ETA) and the Office of the Assistant Secretary for Administration and Management of the Department of Labor.Potential weaknesses were discovered in the accounting systems of both organizations. In many instances, control proc...
Rebuilding Public Confidence in Government--The Financial Manager's Role
111769: Mar 19, 1979
A major contributing factor in the erosion of the confidence of the public in the Federal Government has been the attention given in the media to evidence and allegations of waste, fraud, abuse, and error in the management of public programs. The misuse of Government funds is generated by relatively few employees who have seriously damaged the reputation of the 3 million other Federal employees wh...