Internal controls (41 - 50 of 62 items)
Navy Supply: Naval Air Stations Have Inventory Accuracy Problems
NSIAD-90-45: Published: Dec 7, 1989. Publicly Released: Dec 7, 1989.
GAO reviewed the Navy's inventory management procedures and practices at naval air stations, focusing on the Norfolk, North Island, and Oceana Naval Air Stations.GAO found that: (1) 38 percent of the Norfolk station's inventory records and 21 percent of the Oceana station's records included errors; (2) the Navy's system for inventory error evaluation and correction was inadequate, because it had o...
Army Logistics: Use of Long Supply Assets in Depot-Level Repair Programs Could Reduce Costs
NSIAD-90-27: Published: Nov 16, 1989. Publicly Released: Nov 16, 1989.
Pursuant to a congressional request, GAO examined the Department of the Army's inventory operations, focusing on: (1) whether the Army had a program to use long-supply spares and repair parts in depot-level repair programs and, if so, whether the program worked effectively; and (2) the economic advantages of using those assets in repair programs.GAO found that: (1) although the Army developed an a...
Profitability of Customs Forfeiture Program Can Be Enhanced
T-GGD-90-1: Published: Oct 10, 1989. Publicly Released: Oct 10, 1989.
GAO discussed how effectively the U.S. Customs Service managed its noncash assets seized from criminal enterprises. GAO found that: (1) the volume of seized assets has increased 3,800 percent, to $1.3 billion, since 1979; (2) remission of property to the owners after payment of fines or penalties accounted for $301.8 million of the total property disposed, while sales, the next highest disposal ca...
Military Manpower: Lack of Management Oversight Over Civilian Substitution
NSIAD-88-169: Published: Sep 6, 1988. Publicly Released: Sep 6, 1988.
Pursuant to a congressional request, GAO reviewed Army and Air Force civilian substitution, focusing on their: (1) processes for identifying military positions for possible substitution; (2) procedures for making substitutions; and (3) internal controls for managing substitutions.GAO found that: (1) the Army and Air Force did not monitor civilian substitution practices or routinely keep records on...
Inventory Management: Air Force Inventory Accuracy Problems
NSIAD-88-133: Published: May 12, 1988. Publicly Released: Jun 1, 1988.
Pursuant to a congressional request, GAO evaluated the Air Force's: (1) physical inventory procedures to determine their accuracy and completeness; (2) research into differences between inventory counts and records; and (3) physical security over inventory.GAO found that, although the Air Force has implemented a variety of policies and practices that have improved the Air Force Logistics Command's...
Navy Inventory Management: Inventory Accuracy Problems
NSIAD-88-69: Published: Mar 4, 1988. Publicly Released: Apr 13, 1988.
Pursuant to a congressional request, GAO reviewed the: (1) accuracy of inventories at the Naval Supply Center in Norfolk, Virginia; and (2) management of these inventories by the Navy Ships Parts Control Center (SPCC).GAO found that the Norfolk Center: (1) inconsistently implemented or misinterpreted Department of Defense (DOD) or Navy policies concerning physical inventories, adjustments, causati...
DOD Inventory Management: Revised Policies Needed
NSIAD-88-75: Published: Jan 14, 1988. Publicly Released: Jan 14, 1988.
GAO provided information on the Department of Defense's (DOD) inventory management system.GAO found that DOD: (1) had inventory management problems throughout its supply systems; (2) lacked the necessary data to assess the problems facing it; (3) failed to identify and address the causes of its inventory inaccuracies; and (4) did not always correct the errors it found...
Telephone Communications: Controlling Cross-Subsidy Between Regulated and Competitive Services
RCED-88-34: Published: Oct 23, 1987. Publicly Released: Nov 10, 1987.
In response to a congressional request, GAO evaluated the Federal Communication Commission's (FCC) proposed implementation of accounting controls to prevent cross-subsidization between regulated and nonregulated telephone service in order to facilitate competition among telephone companies.GAO found that: (1) the FCC allocation process was inefficient because it impeded companies from offering new...
Civil Service Fund: Improved Controls Needed Over Investments
AFMD-87-17: Published: May 7, 1987. Publicly Released: Jun 10, 1987.
Pursuant to a congressional request, GAO reviewed the Department of the Treasury's management of the Civil Service Retirement and Disability Trust Fund during debt ceiling crises in 1984 and 1985 to determine how much interest Treasury lost by not following its normal securities investment and redemption policies.GAO found that: (1) during two periods when the federal debt was near its legal limit...
Military Airlift: Management Controls Over Charter Airlift Need To Be Strengthened
NSIAD-87-67: Published: Mar 6, 1987. Publicly Released: Mar 26, 1987.
Pursuant to a congressional request, GAO reviewed: (1) the Department of Defense's (DOD) policies and procedures for chartering commercial aircraft; (2) oversight procedures for monitoring carrier performance and compliance with Federal Aviation Administration (FAA) safety regulations; and (3) the investigation of the accident at Gander, Newfoundland, that resulted in the deaths of 248 U.S. milita...