Accounting procedures (61 - 70 of 95 items)
Cash Management at the House Post Office
AFMD-92-55R: Published: Apr 2, 1992. Publicly Released: Apr 2, 1992.
Pursuant to a congressional request, GAO performed a limited review of cash and cash management procedures at the House Post Office. GAO noted that: (1) current management personnel do not seem to have the skills required to adequately manage the financial aspects of daily postal operations; (2) the House Post Office lacks certain management and internal controls that should be in place to minimiz...
Financial Audit: House Office Equipment Service Schedules for Fiscal Year 1990
AFMD-91-75: Published: Aug 14, 1991. Publicly Released: Aug 14, 1991.
Pursuant to a congressional request, GAO audited the House Office Equipment Service's: (1) schedule of Washington office-purchased equipment accounts and the schedule of district office-purchased furnishings and equipment accounts for the fiscal year ended June 30, 1990; and (2) and House Finance Office's schedules of Washington and district office receipts and costs for the fiscal years (FY) ende...
Financial Audit: U.S. Government Printing Office's Financial Statements for Fiscal Year 1989
AFMD-91-1: Published: Nov 8, 1990. Publicly Released: Nov 8, 1990.
GAO reviewed the consolidated financial statements of the U.S. Government Printing Office (GPO) for the fiscal year ended September 30, 1989, and reports on GPO internal control structure and its compliance with laws and regulations.GAO found that: (1) GPO complied in all material respects with those provisions of laws and regulations that could have had a material effect on the financial statemen...
Financial Audit: House Office Equipment Service Schedules for Fiscal Year 1989
AFMD-90-86: Published: Jul 6, 1990. Publicly Released: Jul 6, 1990.
Pursuant to a congressional request, GAO audited the schedule of Washington office-purchased equipment accounts and the schedule of district office-purchased furnishings and equipment accounts of the House Office Equipment Service for the fiscal year (FY) ended June 30, 1989.GAO found that: (1) the schedule presented fairly the accounts, revenues, and costs of the Service for the year then ended;...
JFMIP: 40 Years of Progress and the Challenges Ahead
D06549: Dec 20, 1989
This report marks the 40th anniversary of the Joint Financial Management Improvement Program (JFMIP) and highlights its past achievements, current undertakings and future plans. The Joint Program acts as the coordinator and catalyst for financial management improvement involving all federal government operations...
Financial Audit: House Office Equipment Service Schedules for Fiscal Year 1988
AFMD-89-55: Published: May 18, 1989. Publicly Released: May 18, 1989.
GAO examined the schedule of purchased equipment accounts and the related schedule of revenues and costs prepared from the records the House Office Equipment Service and the House Finance Office maintained for the year ended June 30, 1988.GAO found that the schedules fairly presented the purchased furnishings and equipment accounts and revenues and costs of the House Office Equipment Service for t...
Internal Controls: Areas for GSA Management to Strengthen
AFMD-89-36: Published: Apr 20, 1989. Publicly Released: Apr 20, 1989.
GAO identified areas in which the General Services Administration (GSA) needed to improve its internal accounting controls and procedures.GAO found that GSA: (1) did not perform the number of test counts required to ensure the accuracy of general supply inventory records; (2) did not maintain adequate supporting documentation for certain fund transactions; (3) did not always properly record financ...
Transition Series: Financial Management Issues
OCG-89-7TR: Published: Nov 1, 1988. Publicly Released: Nov 1, 1988.
GAO summarized the key elements of financial management reform facing the new administration and Congress.GAO found that the new administration will need to: (1) restructure the budget to include capital and operating subtotals for general, trust, and enterprise activities; (2) reformulate deficit reduction targets with the revised budget structure; (3) develop a biennial budgeting approach on mac...
Federal Financial Management Reform
T-AFMD-88-18: Published: Sep 22, 1988. Publicly Released: Sep 22, 1988.
GAO discussed the federal government's need to reform its financial management system. GAO noted that the government's reliance on a second-rate financial management system which does not provide reliable, accurate, or consistent information and lacks fundamental internal controls: (1) hinders government decisions regarding the budget deficit, effective program management, and safeguarding of asse...
Internal Controls: State Department Needs to Improve Management of Travel Advances
NSIAD-88-178: Published: Aug 15, 1988. Publicly Released: Aug 23, 1988.
In response to a congressional request, GAO reviewed the Department of State's efforts to resolve problems in its management of travel advance funds, specifically: (1) current delinquent travel advances and those written off as uncollectible; (2) State's compliance with applicable laws and regulations in managing the funds; (3) the adequacy of State's internal controls over the disbursement of adv...