Accounting systems (51 - 60 of 63 items)
Reapproval of the Drug Enforcement Administration Accounting System Design
AFMD-82-100: Published: Jul 12, 1982. Publicly Released: Jul 12, 1982.
GAO was requested to reapprove the accounting system design for the Drug Enforcement Administration (DEA).Because of significant changes to the design of the DEA accounting system, GAO evaluated the system's automatic data processing aspects primarily to determine their adequacy as to internal controls, audit trails, data integrity, and consistency with the accounting specifications. GAO reapprove...
Bar Code Technology: A Means To Improve Operational Efficiency And Internal Control
D06802: May 3, 1982
During the course of GAO's recent work on property accounting systems, GAO became aware of a trend among Federal agencies to utilize electronically readable markings, primarily bar codes, and reading devices for identification and control of property. Because of their apparent potential for improving productivity and strengthening internal control, GAO expanded their review in this area. GAO found...
Impact of Foreign Corrupt Practices Act on U.S. Business
AFMD-81-34: Published: Mar 4, 1981. Publicly Released: Mar 4, 1981.
Congress enacted the Foreign Corrupt Practices Act in response to widespread questionable corporate payments. The law, which makes offering payments to foreign officials to obtain or influence business illegal, also contains significant internal accounting control objectives and recordkeeping requirements. GAO solicited information from 250 corporations regarding the Act's impact on corporate acti...
Financial Handbook for Nonfinancial Executives in the Federal Government
090880: Mar 1, 1981
No summary is currently available...
Approval of Accounting Procedures Used for the Department of Justice Working Capital Fund
FGMSD-80-94: Published: Sep 30, 1980. Publicly Released: Sep 30, 1980.
No summary is currently available...
Internal Controls in Government--Are They Good Enough To Prevent Fraud?
113716: Mar 18, 1980
The extent of fraud against the Federal Government is not known. Opportunities for fraud are tremendous, considering the number of Federal programs, the inadequate contols in place, and the size of the annual budget. As important as detection of fraud and abuse may be, detection should not be the primary concern of managers. Management efforts should be devoted to constructing systems of internal...
Accurate Information--Government Managers Cannot Do Without It
113717: Mar 3, 1980
The lack of the right kind of information affects the way the Government functions. In financial management, a manager needs timely, complete, and accurate information on: legal limits and resources available, obligations and costs incurred and their relationship to budgeted amounts, work goals achieved and their cost, the degree to which work goals are met, and opportunities to achieve goals at a...
Making Accounting Serve Government Better--A Challenge to the Accounting Profession
111024: Dec 10, 1979
Background on some of the current and emerging problems facing the accounting profession is presented focusing on the General Accounting Office (GAO) which is responsible for establishing the accounting and financial reporting principles and procedures for the Federal Government. Two questions challenge professional accountants in the Federal Government: (1) how can accountants help managers use f...
Inspection of the U.S. Pacific Fleet's Accounting Stations
FGMSD-79-39: Published: Jul 10, 1979. Publicly Released: Jul 10, 1979.
A survey was made of accounting controls at 21 U.S. Pacific Fleet accounting stations, including 21 ships, the Naval Amphibious Base of the Surface Force, 2 submarines, 2 bases of the Submarine Force, 2 naval air stations, and an air squadron.The survey disclosed that many internal control weaknesses existed in the accounting system. The following weaknesses were found at one or more of the locati...