Financial statements (31 - 40 of 93 items)
Major Management Challenges and Program Risks: Small Business Administration
GAO-03-116: Published: Jan 1, 2003. Publicly Released: Jan 1, 2003.
GAO's 2001 report on major challenges at the Small Business Administration (SBA) addressed lender oversight, the 8(a) program for small disadvantaged businesses, disaster loan processing, and other issues. The information GAO presents in this report is intended to help sustain congressional attention and SBA's focus on addressing these challenges. This report is part of a special series of reports...
U.S. Postal Service Actions to Improve Its Financial Reporting
GAO-03-26R: Published: Nov 13, 2002. Publicly Released: Nov 13, 2002.
Over the past 2 years, we have been raising concerns and have made recommendations regarding the lack of sufficient and timely periodic information on the U.S. Postal Service's financial condition and outlook available to the public between publications of its audited year-end financial statements. This report responds to a request that we provide periodic updates on several key areas related to t...
U.S. Government Financial Statements: FY 2001 Results Highlight the Continuing Need to Accelerate Federal Financial Management Reform
GAO-02-599T: Published: Apr 9, 2002. Publicly Released: Apr 9, 2002.
As in the past four years, GAO was unable to express an opinion on the federal government's consolidated financial statements for fiscal years 2000 and 2001 because of material weaknesses in internal control and accounting and reporting issues. These conditions prevented GAO from providing Congress and American citizens with an opinion as to whether the consolidated financial statements are fairly...
District of Columbia: Oversight in the Post-Control Board Period
GAO-01-845T: Published: Jun 8, 2001. Publicly Released: Jun 8, 2001.
Although the District of Columbia, the Financial Responsibility and Management Assistance Authority, and Congress have achieved an enormous accomplishment in restoring the District to financial viability, many of the challenges the District faced in the past continue. The District and Congress need current, reliable information about the District's financial condition and developing trends in orde...
Abstracts of Reports and Testimony: Fiscal Year 2000
GAO-01-558SP: Published: Mar 1, 2001. Publicly Released: Mar 1, 2001.
The U.S. General Accounting Office (GAO) is an independent, nonpartisan agency in the legislative branch. GAO provides Congress with the best information available to help members make informed oversight, policy, and funding decisions. GAO meets Congress' information needs by (1) evaluating how government programs and policies are working, (2) auditing agency operations to determine whether federa...
Department of Defense: Progress in Financial Management Reform
T-AIMD/NSIAD-00-163: Published: May 9, 2000. Publicly Released: May 9, 2000.
Pursuant to a congressional request, GAO discussed the Department of Defense's (DOD) financial management reform, focusing on the challenges and initiatives that are in place or planned.GAO noted that: (1) challenges include DOD's inability to: (a) properly account for and report billions of dollars of inventory and property, plant, equipment, and national defense assets, primarily weapon systems...
Managing in the New Millennium: Shaping a More Efficient and Effective Government for the 21st Century
T-OCG-00-9: Published: Mar 29, 2000. Publicly Released: Mar 29, 2000.
Pursuant to a congressional request, GAO discussed the actions needed to make the federal government more efficient and effective for the 21st Century.GAO noted that: (1) the fiscal pressures associated with maintaining and managing the surplus have increased the need for more efficient and effective government and will continue to require difficult choices; (2) government performance and accounta...
Financial Management: Financial Audit Results at GSA, EPA, and DOT
T-AIMD-99-301: Published: Sep 30, 1999. Publicly Released: Sep 30, 1999.
Pursuant to a congressional request, GAO discussed the results of the financial statement audits of the General Services Administration (GSA), the Environmental Protection Agency (EPA), and the Department of Transportation (DOT).GAO noted that: (1) GSA is the federal government's business manager and is responsible for space acquisition and management, retail and wholesale supply sales, fleet mana...
Observations on the Department of Justice's Fiscal Year 2000 Performance Plan
GGD-99-111R: Published: Jul 20, 1999. Publicly Released: Aug 18, 1999.
Pursuant to a congressional request, GAO reviewed the Department of Justice's (DOJ) fiscal year (FY) 2000 performance plan, which was submitted to Congress in response to the Government Performance and Results Act of 1993, focusing on: (1) assessing the usefulness of the agency's plan for decisionmaking; and (2) identifying the degree of improvement the agency's FY 2000 performance plan represents...
Results Act: Observations on the Office of Personnel Management's Fiscal Year 2000 Annual Performance Plan
GGD-99-125: Published: Jul 30, 1999. Publicly Released: Jul 30, 1999.
Pursuant to a congressional request, GAO reviewed the Office of Personnel Management's (OPM) fiscal year (FY) 2000 annual performance plan.GAO noted that: (1) past work done by others and GAO has documented poor workforce planning in federal agencies that can hinder their movement toward performance-based management; (2) major human capital challenges are also emerging, such as the aging of the fe...