Financial management (21 - 30 of 37 items)
Federal Management Issues and the GAO
118087: Dec 3, 1981
The Comptroller General noted in his remarks to a public administration conference that public administrators are being asked to provide services with fewer resources, while concurrently hoping that efforts to cut back Government do not result in their own jobs being judged expendable. The constitution precludes the expenditure of public funds except pursuant to appropriations made by law, and the...
Fundamental Changes Needed To Achieve Shared Support Services for Federal Agencies Overseas
ID-81-37: Published: Apr 29, 1981. Publicly Released: May 29, 1981.
The State Department offers support services, such as security, housing, and motor pools to most Federal agencies overseas on a reimbursable basis. At some posts, service organizations are jointly staffed by the State Department and other agencies. In 1976, the State Department established the Foreign Affairs Administrative Support System (FAAS) which provides for charging other agencies only for...
Fraud in Government Programs: How Extensive Is It and How Can It Be Controlled (Volume I)
AFMD-81-57: Published: May 7, 1981. Publicly Released: May 7, 1981.
GAO made a statistical analysis of over 77,000 cases of fraud and other illegal activities reported in 21 federal agencies during the period of October 1, 1976, through March 31, 1979.The loss to the government on the 77,000 cases would total between $150 and $220 million. This loss is only what is attributable to known fraud. It does not include the cost of undetected fraud which is probably much...
Implementation: The Missing Link in Planning Reorganizations
GGD-81-57: Published: Mar 20, 1981. Publicly Released: Mar 20, 1981.
The Reorganization Act of 1977 provides the President with broad authority to reorganize Federal agencies. The Act expires in April 1981. In anticipation of the reauthorization proceedings, the Senate Committee on Governmental Affairs asked GAO to identify: (1) what systemic problems, if any, new or reorganized agencies have had in obtaining personnel or support services made necessary by the reor...
Funding Gaps Jeopardize Federal Government Operations
PAD-81-31: Published: Mar 3, 1981. Publicly Released: Mar 3, 1981.
Interruptions in federal agency funding at the beginning of the fiscal year (FY) and operations on continuing resolutions have become the norm rather than the exception. During the normal deliberations process on appropriations for FY 1981, it became clear that a funding gap might develop. In response to the President's request for an opinion on the Antideficiency Act, the Attorney General ruled t...
Publications List, December 31, 1980
114596: Dec 31, 1980
Current GAO reports are listed along with other publications available from the U.S. Government Printing Office or from GAO. GAO reports to Congress and Federal agencies issued from July 1, 1980, through December 31, 1980, are listed by functions of Government. An index, by agency, follows the listing of reports. The subject areas covered include: accounting controls of Federal agencies, agricultu...
Most Federal Agencies Have Done Little Planning for ADP Disasters
AFMD-81-16: Published: Dec 18, 1980. Publicly Released: Dec 18, 1980.
As most federal agencies are extremely dependent on automatic data processing (ADP) systems, GAO reviewed the lack of effort among many federal agencies to develop backup plans to maintain reasonable continuity of data processing support when normal ADP operations are disrupted.GAO found not only a lack of understanding in the Federal Government of the importance of ADP backup planning, but also t...
White Collar Crime in Government--How We Are Combating It
113589: May 19, 1980
The extent of fraud against the Federal Government is not known since it is often hidden within apparently legitimate undertakings and can go undetected and unreported. Opportunities for fraud, however, are tremendous when one considers the number of Federal programs, the large number of people involved in spending and controlling the monies, and the size of the annual budget. The large portion of...
Weaknesses in the Drug Enforcement Administration's Financial Management System
FGMSD-77-74: Published: Dec 27, 1977. Publicly Released: Dec 27, 1977.
A questionnaire survey was conducted to evaluate the procedures and controls of revenue and expenditure transactions of the Drug Enforcement Administration (DEA). The questionnaire covered the system of internal controls over collections, disbursements, imprest funds, and obligations.Responses indicated potential weaknesses in the financial management system. DEA needs to: (1) improve controls ove...
Internal Audit Coverage of Financial Matters in the Department of Justice
FGMSD-77-28: Published: May 13, 1977. Publicly Released: May 13, 1977.
A review of the Department of Justice audit operations concentrated on the Internal Audit Staff, one of three audit organizations in Justice.The staff's primary emphasis was on the Federal Prison System, although it represented only 14 percent of Justice's fiscal year 1976 appropriations. Only 11 of 160 audit reports dealt with the Law Enforcement Assistance Administration and the Federal Bureau o...