Federal agency accounting systems (21 - 30 of 104 items)
Review of Management Issues at the African Development Foundation
NSIAD-98-247R: Published: Sep 18, 1998. Publicly Released: Sep 18, 1998.
Pursuant to a congressional request, GAO provided information on management improvements at the African Development Foundation (ADF) focusing on: (1) the development of its operating budget; (2) the development of its strategic plans and performance measures; and (3) ADF's role in relation to other U.S. foreign assistance activities in Africa.GAO noted that: (1) ADF has taken a number of actions t...
Internal Controls: Issues Regarding Certain Transactions Processed by FMS
AIMD-98-188R: Published: Jun 17, 1998. Publicly Released: Jun 17, 1998.
Pursuant to a legislative requirement, GAO provided information on the effectiveness of the Financial Management Service's (FMS) internal controls, focusing on the processes for: (1) recording adjusting journal entries (adjustments) needed to accurately reflect FMS' records of agencies' cash receipts and disbursements; (2) opening, amending, or closing agency location codes (ALC) which identify ag...
Management Audit of the Government Printing Office
160538: May 21, 1998
The management audit of the Government Printing Office (GPO) includes information on GPO's: (1) Superintendent of Document Sales Program--appropriateness and adequacy of policies and procedures involving publication inventory management; (2) Printing Procurement Program--adequacy and effectiveness of organization, operation, staffing, marketing, financing, procedures for contracting printing servi...
Managing for Results: The Statutory Framework for Performance-Based Management and Accountability
GGD/AIMD-98-52: Published: Jan 28, 1998. Publicly Released: Feb 5, 1998.
Pursuant to a congressional request, GAO provided an overview of certain major statutes that Congress has enacted to instill a more performance-based approach to management and accountability of the federal government.GAO noted that: (1) implemented together, these laws provide a powerful framework for developing and fully integrating information about agencies' missions and strategic priorities,...
Standards for Internal Control in the Federal Government (Exposure Draft) (Superseded by AIMD-00-21.3.1)
AIMD-98-21.3.1: Published: Dec 1, 1997. Publicly Released: Dec 1, 1997.
This publication has been superseded by AIMD-00-21.3.1, Standards for Internal Control in the Federal Government, November 1999. GAO published a guide on internal control standards for executive agency managers as required by the Federal Financial Managers' Financial Integrity Act. The standards apply equally to program implementation and administration as well as financial operations, and they ar...
The Results Act: Observations on USAID's November 1996 Draft Strategic Plan
NSIAD-97-197R: Published: Jul 11, 1997. Publicly Released: Aug 5, 1997.
GAO reviewed and evaluated the latest available version of the Agency for International Development's (AID) draft strategic plan, focusing on: (1) the draft plan's compliance with the Government Performance and Results Act's requirements and its overall quality; (2) whether AID's key statutory authorities were reflected; (3) whether discussions about cross-cutting functions and interagency involve...
Results Act: Observations on NASA's May 1997 Draft Strategic Plan
NSIAD-97-205R: Published: Jul 22, 1997. Publicly Released: Jul 30, 1997.
GAO reviewed the draft strategic plan submitted by the National Aeronautics and Space Administration (NASA) as required by the Government Performance and Results Act.GAO noted that: (1) to its credit, NASA has been actively pursuing a strategic planning process since 1992, before enactment of the Results Act; (2) of the six elements required by the act, four are included in the draft strategic pla...
Financial Management: Clarification of GAO Response to Allegations Regarding DFOH
AIMD-97-113R: Published: Jul 10, 1997. Publicly Released: Jul 10, 1997.
Pursuant to a congressional request, GAO provided information on constituents' concerns that certain issues were not addressed in GAO's September 1996 letter on allegations of fiscal mismanagement by the Division of Federal and Occupational Health (DFOH). The letter addressed allegations that during fiscal years 1992 and 1993: (1) DFOH violated the Economy Act by including regional office rent all...
Federal Management: Addressing Management Issues at the Department of Transportation
T-RCED/AIMD-97-172: Published: May 21, 1997. Publicly Released: May 21, 1997.
GAO discussed critical management issues at the Department of Transportation (D0T) and actions the Congress, Department, and affected parties can take to solve them.GAO noted that: (1) ensuring the safety and security of travelers on the nation's airways, highways, and waterways is of paramount importance; (2) although the Department has made improvements, there are still opportunities to reduce d...
Contract Management: Fixing DOD's Payment Problems Is Imperative
NSIAD-97-37: Published: Apr 10, 1997. Publicly Released: May 12, 1997.
Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) efforts to improve its contract payment practices, focusing on: (1) the factors contributing to payment errors and increased costs; (2) DOD's efforts to improve its payment system; and (3) payment practices of commercial companies that DOD might adopt.GAO noted that: (1) it is imperative that DOD achieve cost-effec...