Accounting procedures (21 - 30 of 78 items)
Contingency Operations: DOD's Reported Costs Contain Significant Inaccuracies
NSIAD-96-115: Published: May 17, 1996. Publicly Released: May 17, 1996.
Pursuant to a congressional request, GAO reviewed the reliability of the Department of Defense's (DOD) reported costs for contingency operations, focusing on the: (1) accuracy of reported incremental costs; and (2) adequacy of DOD guidance and accounting systems to ensure accurate cost reporting.GAO found that: (1) DOD overstated about $104 million in incremental costs and understated or failed to...
Defense Business Operations Fund: DOD Is Experiencing Difficulty in Managing the Fund's Cash
AIMD-96-54: Published: Apr 10, 1996. Publicly Released: Apr 10, 1996.
Pursuant to a congressional request, GAO reviewed the Defense Business Operations Fund's (DBOF) cash management practices, focusing on: (1) Department of Defense (DOD) efforts to manage cash; and (2) ways DOD could provide additional management oversight.GAO found that: (1) DBOF cash management problems persist and reflect long-standing DOD financial management weaknesses; (2) DBOF managers do not...
JFMIP News: A Newsletter for Government Financial Managers, Fall 1996, Vol. 8, No. 3
157905: Jan 1, 1996
GAO provided information on the Joint Financial Management Improvement Program's current financial management initiatives, activities, and practices...
JFMIP News: A Newsletter for Government Financial Managers, Winter 1996, Vol. 7, No. 4
156331: Jan 1, 1996
GAO provided information on the Joint Financial Management Improvement Program's 25th annual conference...
Defense Business Operations Fund: Management Issues Challenge Fund Implementation
AIMD-95-79: Published: Mar 1, 1995. Publicly Released: Mar 1, 1995.
Pursuant to a legislative requirement, GAO reviewed the Department of Defense's (DOD) progress in implementing the Defense Business Operations Fund Improvement Plan, focusing on: (1) the policies essential to the Fund's operations; and (2) DOD ongoing efforts to correct problems that hinder Fund operations.GAO found that: (1) DOD has no systematic process in place to ensure consistent implementati...
Agency Component Criteria
AIMD-95-91R: Published: Feb 21, 1995. Publicly Released: Feb 21, 1995.
Pursuant to an agency request, GAO commented on the Office of Management and Budget's (OMB) proposed criteria and designation of agency components that should submit separate audited financial statements beginning in fiscal year 1996, focusing on: (1) strengthening the criteria to ensure that agency components are designated in a consistent manner; and (2) adding the Army, Navy, and Air Force comp...
Continuing Professional Education Study: Budget Analysts in the Federal Government, GS-560 Series
156236: Dec 1, 1994
GAO provided information on the Joint Financial Management Improvement Program's project on continuing professional education for federal budget analysts in order to promote professional development in the financial management community...
Working Capital Funds: Three Agency Perspectives
AIMD-94-121: Published: May 20, 1994. Publicly Released: May 31, 1994.
Pursuant to a congressional request, GAO reviewed the: (1) budgetary approaches used by the Departments of Labor and Justice and the General Services Administration to finance their administrative services; and (2) potential effect of proposals to establish franchise and innovation funds.GAO found that: (1) officials from the three agencies stated that their current working capital funds (WCF) giv...
Farm Credit System: Repayment of Federal Assistance and Competitive Position
GGD-94-39: Published: Mar 10, 1994. Publicly Released: Mar 10, 1994.
Pursuant to a legislative requirement, GAO provided information on the Farm Credit System's repayment of federal financial assistance, focusing on whether the: (1) system can and will repay the financial assistance; (2) system's status gives it an unfair competitive advantage over commercial banks; and (3) system's charter should be changed to permit diversification.GAO found that: (1) the Farm Cr...
Accountability: More Vital Than Ever
149123: Mar 1, 1993
GAO discussed accountability in government institutions. GAO noted that: (1) accountability is the mechanism for maintaining public trust that is crucial to business and government enterprises; (2) the government needs the support of the public in order to carry out health care reform, defense restructuring, education and training initiatives, and deficit reduction; (3) recent scandals and financi...