Reporting requirements (71 - 80 of 120 items)
U.S. Government Financial Statements: FY 2000 Reporting Underscores the Need to Accelerate Federal Financial Management Reform
GAO-01-570T: Published: Mar 30, 2001. Publicly Released: Mar 30, 2001.
The Comptroller General discusses GAO's report on the U.S. government's consolidated financial statements for fiscal year 2000. This is the fourth consecutive year that GAO has been unable to express an opinion on the U.S. government's consolidated financial statements. Material weaknesses in internal control and accounting and reporting issues prevented GAO from being able to provide Congress and...
Contract Management: No DOD Proposal to Improve Contract Service Costs Reporting
GAO-01-295: Published: Feb 16, 2001. Publicly Released: Feb 16, 2001.
The Department of Defense (DOD) has not developed a proposal to improve the accuracy of the reporting of contract service costs. Without accurate and reliable information, Congress cannot effectively use the information reported for DOD in the President's budget as it drafts and passes laws that affect spending. Last year, DOD agreed to develop a proposal to resolve this problem. GAO was told rece...
Observations on the Department of Defense's Fiscal Year 1999 Performance Report and Fiscal Year 2001 Performance Plan
NSIAD-00-188R: Published: Jun 30, 2000. Publicly Released: Aug 1, 2000.
Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) fiscal year (FY) 1999 performance report and FY 2001 performance plan required by the Government Performance and Results Act.GAO noted that: (1) the extent to which DOD has achieved the key program outcomes is not completely clear in its FY 1999 performance report and FY 2001 performance plan; (2) maintaining techn...
Management Letter: Suggested Improvements in IRS' Accounting Procedures and Internal Controls
AIMD-00-162R: Published: Jun 14, 2000. Publicly Released: Jun 14, 2000.
Pursuant to a legislative requirement, GAO provided information on the results of the Internal Revenue Service's (IRS) financial statements and on the effectiveness of its internal controls for fiscal year (FY) ending September 30, 1999.GAO noted that: (1) GAO found weaknesses in IRS' accounting procedures for certain assets purchased in one year but used for a multi year period; (2) IRS corrected...
United States Capitol Police: 1999 Financial Audit Highlights Need to Address Internal Control Weaknesses
AIMD-00-153: Published: May 15, 2000. Publicly Released: May 15, 2000.
Pursuant to a congressional request, GAO reviewed the United States Capitol Police's (USCP) fiscal year (FY) 1999 financial statement audit, focusing on USCP's: (1) effectiveness of the safeguarding, compliance, and financial reporting controls; (2) compliance with selected provisions of laws and regulations; (3) receipt and use of FY 1999 appropriated funds as reflected in a statement of receipts...
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 for Results: Challenges Agencies Face in Producing Credible Performance Information
GGD-00-52: Published: Feb 4, 2000. Publicly Released: Feb 4, 2000.
Pursuant to a congressional request, GAO identified some of the challenges agencies face in producing credible performance information and how those challenges may affect performance reporting, focusing on: (1) whether the weaknesses identified in agencies' performance plans imply challenges for the performance reports; (2) some of the challenges agencies face in producing credible performance dat...
Results Act: Information on Performance Goals and Measures Contained in the Department of Transportation's Fiscal Year 2000 Performance Plan
RCED-00-13R: Published: Nov 15, 1999. Publicly Released: Nov 15, 1999.
Pursuant to a congressional request, GAO provided information on the Department of Transportation's (DOT) performance plan for fiscal year (FY) 2000, focusing on whether the plan provided information on: (1) the desired end results; (2) the results of programs and activities that are expected to lead to end outcomes; and (3) products and services that are typically based on the numbers of activiti...
Forest Service: A Framework for Improving Accountability
RCED/AIMD-00-2: Published: Oct 13, 1999. Publicly Released: Oct 26, 1999.
Pursuant to a congressional request, GAO provided information on the Forest Service's progress in improving its accounting and financial reporting, focusing on Forest Service's efforts to: (1) achieve financial accountability; (2) become more accountable for its performance; and (3) better align its budget with its strategic goals and objectives.GAO noted that: (1) since the first audit of the For...
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...