Accounting procedures (81 - 90 of 128 items)
Examination of Internal Controls at Defense Finance and Accounting Service-Indianapolis Center
AFMD-92-116R: Published: Aug 31, 1992. Publicly Released: Aug 31, 1992.
GAO commented on its review of internal controls at the Defense Finance and Accounting Service, Indianapolis Center, relating to the preparation of the Army's financial statements. GAO noted that its reviews disclosed such problems as: (1) a lack of current standard operating procedures for many accounting processes; (2) failure to update and test data editing and validation controls; (3) failure...
Congressional Award Foundation: Internal Controls Must Be Strengthened To Ensure Financial Success
AFMD-92-80: Published: Jun 23, 1992. Publicly Released: Jun 23, 1992.
Pursuant to a congressional request, GAO reviewed issues related to the financial condition and management of the Congressional Award Foundation, focusing on the: (1) accuracy of the Foundation's 1991 financial statements; (2) effectiveness of the Foundation's financial management; and (3) Foundation's ability to operate in a financially sound manner.GAO found that the: (1) Foundation's 1991 finan...
Cash Management at the House Post Office
AFMD-92-55R: Published: Apr 2, 1992. Publicly Released: Apr 2, 1992.
Pursuant to a congressional request, GAO performed a limited review of cash and cash management procedures at the House Post Office. GAO noted that: (1) current management personnel do not seem to have the skills required to adequately manage the financial aspects of daily postal operations; (2) the House Post Office lacks certain management and internal controls that should be in place to minimiz...
Financial Audit: House Office Equipment Service Schedules for Fiscal Year 1990
AFMD-91-75: Published: Aug 14, 1991. Publicly Released: Aug 14, 1991.
Pursuant to a congressional request, GAO audited the House Office Equipment Service's: (1) schedule of Washington office-purchased equipment accounts and the schedule of district office-purchased furnishings and equipment accounts for the fiscal year ended June 30, 1990; and (2) and House Finance Office's schedules of Washington and district office receipts and costs for the fiscal years (FY) ende...
Financial Audit: U.S. Government Printing Office's Financial Statements for Fiscal Year 1989
AFMD-91-1: Published: Nov 8, 1990. Publicly Released: Nov 8, 1990.
GAO reviewed the consolidated financial statements of the U.S. Government Printing Office (GPO) for the fiscal year ended September 30, 1989, and reports on GPO internal control structure and its compliance with laws and regulations.GAO found that: (1) GPO complied in all material respects with those provisions of laws and regulations that could have had a material effect on the financial statemen...
Financial Audit: House Office Equipment Service Schedules for Fiscal Year 1989
AFMD-90-86: Published: Jul 6, 1990. Publicly Released: Jul 6, 1990.
Pursuant to a congressional request, GAO audited the schedule of Washington office-purchased equipment accounts and the schedule of district office-purchased furnishings and equipment accounts of the House Office Equipment Service for the fiscal year (FY) ended June 30, 1989.GAO found that: (1) the schedule presented fairly the accounts, revenues, and costs of the Service for the year then ended;...
JFMIP: 40 Years of Progress and the Challenges Ahead
D06549: Dec 20, 1989
This report marks the 40th anniversary of the Joint Financial Management Improvement Program (JFMIP) and highlights its past achievements, current undertakings and future plans. The Joint Program acts as the coordinator and catalyst for financial management improvement involving all federal government operations...
Postal Service: First-Class Air Travel by Top Postal Management
GGD-90-22FS: Published: Oct 20, 1989. Publicly Released: Nov 2, 1989.
Pursuant to a congressional request, GAO reviewed whether United States Postal Service (USPS) top management employees were using first-class transportation for official travel to USPS conferences.GAO found that: (1) 11 USPS headquarters senior officers and 5 Regional Postmasters General were authorized to use first-class air travel; (2) other top management officials needed senior approval for fi...
Financial Audit: House Office Equipment Service Schedules for Fiscal Year 1988
AFMD-89-55: Published: May 18, 1989. Publicly Released: May 18, 1989.
GAO examined the schedule of purchased equipment accounts and the related schedule of revenues and costs prepared from the records the House Office Equipment Service and the House Finance Office maintained for the year ended June 30, 1988.GAO found that the schedules fairly presented the purchased furnishings and equipment accounts and revenues and costs of the House Office Equipment Service for t...
Financial Audit: Audit of GSA's General Supply Fund for Fiscal Year 1988
AFMD-89-67: Published: May 17, 1989. Publicly Released: May 17, 1989.
GAO examined the General Services Administration's General Supply Fund balance sheets and the related consolidated statements of revenues and expenses, of changes in financial position, and of reconciliation to budget reports for the year ended September 30, 1988.GAO found that the consolidated financial statements presented fairly, in all material respects, the financial position of the Fund as o...