Federal agency accounting systems (31 - 40 of 104 items)
Defense Programs: Opportunities to Reform Key Business Practices
NSIAD-97-99R: Published: Mar 5, 1997. Publicly Released: Mar 20, 1997.
Pursuant to a congressional request, GAO summarized information on the defense budget and Department of Defense (DOD) infrastructure, inventory management, financial management, and acquisition programs.GAO noted that: (1) it has reported on problems and made numerous suggestions for improvements and efficiencies in DOD's infrastructure, inventory management, financial management, and acquisition...
High-Risk Series: Defense Financial Management
HR-97-3: Published: Feb 1, 1997. Publicly Released: Feb 1, 1997.
GAO reviewed the Department of Defense's (DOD) inability to put in place the financial management operations and controls required to produce the information it needs to ensure adequate accountability and support decision-making, focusing on DOD's need to transform candid acknowledgements of problems in six critical areas into comprehensive, realistic corrective actions.GAO found that: (1) DOD's f...
White House Travel Office
AIMD-96-138R: Published: Sep 18, 1996. Publicly Released: Sep 18, 1996.
Pursuant to a congressional request, GAO provided information on the White House Travel Office's financial management practices, focusing on its: (1) compliance with 29 financial management criteria; and (2) ability to produce auditable financial statements for the period May 20, 1993, through December 31, 1993. GAO noted that: (1) the Travel Office has implemented procedures that address 8 of the...
Contingency Operations: DOD's Reported Costs Contain Significant Inaccuracies
NSIAD-96-115: Published: May 17, 1996. Publicly Released: May 17, 1996.
Pursuant to a congressional request, GAO reviewed the reliability of the Department of Defense's (DOD) reported costs for contingency operations, focusing on the: (1) accuracy of reported incremental costs; and (2) adequacy of DOD guidance and accounting systems to ensure accurate cost reporting.GAO found that: (1) DOD overstated about $104 million in incremental costs and understated or failed to...
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...
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...
Office of Management and Budget: Changes Resulting From the OMB 2000 Reorganization
GGD/AIMD-96-50: Published: Dec 29, 1995. Publicly Released: Dec 29, 1995.
Pursuant to a congressional request, GAO reviewed the changes that have occurred at the Office of Management and Budget (OMB) as a result of OMB 2000, focusing on the: (1) changes in OMB organizational structure, responsibilities, staffing, and OMB statutory offices; and (2) attention OMB gave to management issues in the budget formulation process.GAO found that: (1) OMB 2000 created a new organiz...
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...
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...