Accounting procedures (31 - 40 of 95 items)
White House Travel
AIMD-96-19R: Published: Jan 23, 1996. Publicly Released: Jan 23, 1996.
Pursuant to a congressional request, GAO reviewed the White House Travel Office's operations, focusing on the: (1) status of the 29 criteria used to evaluate the Office's financial management and procurement operations; and (2) reliability of Travel Office Press Fund financial statement audits for 1994. GAO noted that the Travel Office: (1) has developed policies to address all 29 financial manage...
Compendium of Courses, 1996
156234: Jan 1, 1996
GAO presented a listing of training courses appropriate to continuing professional education of financial management personnel. These courses are given by various government and nongovernment organizations...
JFMIP News: A Newsletter for Government Financial Managers, Winter 1996, Vol. 7, No. 4
156331: Jan 1, 1996
GAO provided information on the Joint Financial Management Improvement Program's 25th annual conference...
DOD Procurement: Millions in Contract Payment Errors Not Detected and Resolved Promptly
NSIAD-96-8: Published: Oct 6, 1995. Publicly Released: Nov 1, 1995.
Pursuant to a congressional request, GAO reviewed outstanding overpayments and underpayments identified in Department of Defense (DOD) contractors' records, focusing on: (1) whether DOD was detecting and recovering contract overpayments promptly; and (2) the actions taken to recover overpayments at the Defense Finance and Accounting Service (DFAS) Center in Columbus, Ohio.GAO found that: (1) the 3...
White House Travel Office Review
T-GGD-96-33: Published: Oct 24, 1995. Publicly Released: Oct 24, 1995.
Pursuant to a congressional request, GAO discussed the operations of the White House Travel Office, focusing on the: (1) circumstances surrounding the removal of Travel Office employees; (2) past financial management practices of the Travel Office; and (3) current financial management operations of the Travel Office. GAO noted that: (1) although it conducted its review under limited constraints, a...
Managing for Results: Strengthening Financial and Budgetary Reporting
T-AIMD-95-181: Published: Jul 11, 1995. Publicly Released: Jul 11, 1995.
GAO discussed the government's financial information as it relates to the budget process and decisionmaking. GAO noted that: (1) the government needs reliable financial information in order to determine its financial condition; (2) the budget should provide sufficient information to help decisionmakers allocate scarce resources, make fiscal policy, and communicate budget priorities and program per...
District of Columbia: Actions Taken in Five Cities to Improve Their Financial Health
T-GGD-95-110: Published: Mar 2, 1995. Publicly Released: Mar 2, 1995.
GAO discussed five nearly insolvent cities' actions to improve their financial condition. GAO noted that: (1) the cities had similar financial problems due to changing demographics and their reluctance to stay within their means as revenues decreased; (2) the cities' populations of poor and elderly persons who required services increased while government aid for social and other programs decreased...
Defense Business Operations Fund: Management Issues Challenge Fund Implementation
AIMD-95-79: Published: Mar 1, 1995. Publicly Released: Mar 1, 1995.
Pursuant to a legislative requirement, GAO reviewed the Department of Defense's (DOD) progress in implementing the Defense Business Operations Fund Improvement Plan, focusing on: (1) the policies essential to the Fund's operations; and (2) DOD ongoing efforts to correct problems that hinder Fund operations.GAO found that: (1) DOD has no systematic process in place to ensure consistent implementati...
Government Corporations: CFO Act Management Reporting Could Be Enhanced
AIMD-94-73: Published: Sep 19, 1994. Publicly Released: Sep 19, 1994.
GAO reviewed government corporations' compliance with the Chief Financial Officers Act's (CFO) management reporting requirements, focusing on whether the corporations: (1) submitted 1992 financial statements that reasonably reflected their financial condition; (2) adequately assessed their internal controls; and (3) had sufficient guidance to effectively implement the act's reporting requirements...
Commission on Civil Rights: Commissioners' Travel Activities
GGD-94-130: Published: Aug 8, 1994. Publicly Released: Aug 8, 1994.
Pursuant to a congressional request, GAO reviewed the Commission on Civil Rights' travel activities, focusing on whether: (1) commissioners timely file their travel vouchers; (2) the Commission verified the commissioners' use of government contractor-issued charge cards for official travel purposes; and (3) commissioners' billable workdays and acceptance of voluntary services are limited by federa...