Federal agency accounting systems (71 - 80 of 104 items)
Federal Internal Control and Financial Management Systems: Major Reform Efforts Are Needed
T-AFMD-90-14: Published: Apr 18, 1990. Publicly Released: Apr 18, 1990.
GAO discussed federal government actions to eliminate internal control and financial management system weaknesses. GAO found that: (1) there has been little progress in the government's efforts to strengthen its financial management system internal controls; (2) many of the systems were weak, outdated, and inefficient, and provided unreliable operational and cost data essential to monitoring progr...
Management of HHS: Using the Office of the Secretary to Enhance Departmental Effectiveness
HRD-90-54: Published: Feb 9, 1990. Publicly Released: Feb 9, 1990.
GAO examined the role and operations of the Health and Human Services' (HHS) Office of the Secretary (OS) in managing HHS programs and activities.GAO found that: (1) the lack of an effective strategic planning management system within OS hampered many secretaries' capacity to effectively manage administrative matters and programs; (2) although HHS decisionmaking processes tended to be slow but gen...
National Archives: A Review of Selected Management Issues
AFMD-89-39: Published: May 23, 1989. Publicly Released: May 23, 1989.
In response to a congressional request, GAO investigated allegations that: (1) the National Archives and Records Administration (NARA) and National Archives Trust Fund Board improperly commingled appropriated funds and unrestricted Trust Fund money; (2) NARA violated federal procurement and personnel regulations; and (3) because Trust Fund personnel did not hold civil service appointments, they we...
DOD Acquisition Reform Efforts
T-NSIAD-89-23: Published: May 11, 1989. Publicly Released: May 11, 1989.
GAO discussed the Department of Defense's (DOD) acquisition reforms, focusing on the DOD report on its actions to: (1) analyze existing procurement laws and regulations; (2) streamline its acquisition organization; (3) reduce excessive and duplicative audits; (4) develop an integrated financing plan; and (5) make greater use of commercial products. GAO found that: (1) although DOD listed 20 laws 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: Treasury Issues
OCG-89-17TR: Published: Nov 1, 1988. Publicly Released: Nov 1, 1988.
GAO summarized information on issues relating to the management of the Department of the Treasury.GAO noted that challenges facing the Secretary of the Treasury and the administration include: (1) restoring stability to the troubled financial service industry; (2) formulating economic policies to address the trade deficit; (3) ensuring financial management reform; (4) managing Treasury's critical...
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...
Internal Controls: Food and Nutrition Service Lacks Effective Controls
AFMD-88-16: Published: Mar 18, 1988. Publicly Released: Mar 18, 1988.
GAO reviewed the Department of Agriculture's Food and Nutrition Service's (FNS) accounting operations to: (1) determine whether its controls, systems, and procedures were effective; and (2) identify any internal and accounting control weaknesses.GAO found that FNS: (1) had several areas of internal control weaknesses, including undocumented and unauthorized transactions, incorrect and untimely tra...
Internal Controls: System Problems Affecting GSA's Financial Reporting
AFMD-88-2: Published: Feb 4, 1988. Publicly Released: Feb 4, 1988.
GAO evaluated the General Services Administration's (GSA) system of internal accounting controls to identify ways for improving them and other GSA financial management practices.GAO found that GSA: (1) corrected three of four material internal accounting control weaknesses reported to Congress in 1985; and (2) has initiated corrections for the fourth material weakness and a new material weakness i...