Accounting procedures (61 - 70 of 128 items)
The White House: Travel Office Operations
GGD-94-132: Published: May 2, 1994. Publicly Released: May 2, 1994.
Pursuant to a legislative requirement, GAO reviewed the White House Travel Office's operations, focusing on: (1) its past operations and oversight; (2) its current operations and the extent to which past problems have been corrected; (3) actions taken in 1993 that led to White House officials' decision to investigate Travel Office operations; and (4) the Internal Revenue Service's (IRS) and Federa...
BIA Trust Fund Reconciliations
AIMD-94-110R: Published: Apr 25, 1994. Publicly Released: Apr 25, 1994.
Pursuant to a congressional request, GAO provided information on the status of the Bureau of Indian Affairs' (BIA) efforts to correct long-standing trust fund management weaknesses. GAO noted that: (1) although BIA has made progress toward improving its Indian trust fund reconciliation and certification process, long-standing management problems have impeded BIA ability to maintain proper control...
Defense Business Operations Fund
NSIAD-94-151R: Published: Apr 22, 1994. Publicly Released: Apr 22, 1994.
Pursuant to a congressional request, GAO reviewed the impact of the Defense Business Operations Fund (DBOF) at selected military installations, focusing on: (1) the impact DBOF has had at the customer and provider level; and (2) problems managers are having with DBOF implementation. GAO noted that: (1) DBOF implementation has had minimal impact at the customer and provider level; (2) customers hav...
DOD Procurement: Millions in Overpayments Returned by DOD Contractors
NSIAD-94-106: Published: Mar 14, 1994. Publicly Released: Apr 12, 1994.
Pursuant to a congressional request, GAO reviewed the Department of Defense's (DOD) overpayments to contractors and subsequent contractor refunds, focusing on: (1) the nature of the contractors' payments; (2) how long the funds were outstanding; (3) DOD efforts to detect and recover contract overpayments; and (4) DOD actions to strengthen its contract payment system.GAO found that: (1) the Defense...
Financial Audit: Federal Deposit Insurance Corporation's Internal Controls as of December 31, 1992
AIMD-94-35: Published: Feb 4, 1994. Publicly Released: Feb 4, 1994.
Pursuant to a legislative requirement, GAO reviewed the Federal Deposit Insurance Corporation's (FDIC) system of internal accounting controls as of December 31, 1992, as part of its 1992 financial statement audits of the Bank Insurance Fund (BIF), the Savings Association Insurance Fund (SAIF), and the Federal Savings and Loan Insurance Corporation (FSLIC) Resolution Fund (FRF), to determine whethe...
Financial Management: Army Real Property Accounting and Reporting Weaknesses Impede Management Decision-making
AIMD-94-9: Published: Nov 2, 1993. Publicly Released: Nov 2, 1993.
GAO reviewed the Army's reporting and accounting of real property and construction in progress, focusing on the: (1) effects of inaccuracies in the Army's accounting system on managerial decisionmaking; and (2) Army's progress in correcting accounting system and construction-in-progress data inaccuracies.GAO found that: (1) the Army's system for recording real property at its installations could n...
Financial Management: IRS' Self-Assessment of Its Internal Control and Accounting Systems Is Inadequate
AIMD-94-2: Published: Oct 13, 1993. Publicly Released: Oct 13, 1993.
Pursuant to a legislative requirement, GAO reviewed the Internal Revenue Service's (IRS) efforts to identify, report, and correct material weaknesses in its internal control and accounting systems, focusing on: (1) the IRS process for evaluating its internal control and accounting systems; and (2) IRS plans for correcting reported material weaknesses.GAO found that: (1) the IRS fiscal year 1992 as...
Financial Audit: Resolution Trust Corporation's Internal Controls at December 31, 1992
AIMD-93-50: Published: Sep 28, 1993. Publicly Released: Sep 28, 1993.
GAO evaluated the Resolution Trust Corporation's (RTC) internal controls as of December 31, 1992, to determine whether the controls reasonably ensured that: (1) assets were safeguarded against loss from unauthorized use or disposition; (2) transactions complied with management's authority and laws and regulations; and (3) transactions were properly recorded, processed, and summarized in accordance...
Title 6--T&A Procedures
AIMD-93-49R: Published: Jul 28, 1993. Publicly Released: Jul 28, 1993.
Pursuant to a Department of Defense (DOD) request, GAO reviewed a DOD field office's time and attendance (T&A) practices, focusing on whether the practices complied with GAO requirements. GAO found that: (1) the field office's T&A system uses exception reporting for variations in an employee's preapproved work schedule; (2) GAO requirements allow the field office to use exception reporting of empl...
Financial Audit: Government Printing Office's Fiscal Year 1992 Financial Statements
T-AFMD-93-5: Published: May 11, 1993. Publicly Released: May 11, 1993.
GAO discussed its audit of the Government Printing Office's (GPO) fiscal year (FY) 1992 financial statements. GAO noted that: (1) GPO 1992 financial statements were reliable in all material respects; (2) GPO internal controls were effective in protecting assets, ensuring material compliance with laws and regulations, and ensuring that there were no material misstatements in the financial statement...