Federal agency accounting systems (21 - 30 of 95 items)
INS Management: Follow-up on Selected Problems
GGD-97-132: Published: Jul 22, 1997. Publicly Released: Jul 22, 1997.
GAO reviewed the Immigration and Naturalization Service's (INS) progress in addressing long-standing management problems, focusing on whether INS had: (1) developed goals and priorities to guide planning and resource allocation; (2) revised its organizational structure; (3) improved internal communications and updated its field and administrative manuals; (4) improved the process of allocating bud...
Employee Travel Claims (DOI)
AIMD-97-25R: Published: Dec 13, 1996. Publicly Released: Dec 13, 1996.
GAO provided information on whether it is permissible to: (1) verify the validity of travel claims for temporary duty (TDY) travel vouchers not exceeding $2,500 after, rather than prior to, payment certification; and (2) perform such postpayment validation procedures on a statistical sampling basis. GAO noted that: (1) for travel vouchers processed under the automated portion of the Department of...
Employee Travel Claims (EPA)
AIMD-96-124R: Published: Jul 2, 1996. Publicly Released: Jul 2, 1996.
An Environmental Protection Agency (EPA) official requested that GAO give its opinion on whether EPA could eliminate supervisor approval of staff travel vouchers if alternative controls that provide the same level of assurance were implemented. GAO noted that: (1) the new EPA travel system would replace the supervisor's approval for travel authorization, ensure that the trip was necessary, and lim...
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...
USDA Telecommunications: More Effort Needed to Address Telephone Abuse and Fraud
AIMD-96-59: Published: Apr 16, 1996. Publicly Released: Apr 16, 1996.
Pursuant to a congressional request, GAO reviewed the Department of Agriculture's (USDA) use of its telecommunications resources, focusing on: (1) whether USDA ensures that the commercial telephone and long-distance services it pays for are used in accordance with federal regulations and departmental policy; and (2) USDA efforts to address recommendations from a previous GAO report.GAO found that:...
AIMD-95-225R: Published: Aug 24, 1995. Publicly Released: Aug 24, 1995.
GAO reviewed the Pension Benefit Guaranty Corporation's (PBGC) accounting procedures and internal controls that warranted management's attention as of September 30, 1994. GAO noted that PBGC: (1) used evidence about significant transactions that occurred after year-end in assessing its year-end contingent liabilities; (2) misclassified several pension plans based on their prior year classification...
Employees' Travel Claims
AIMD-95-71R: Published: Feb 6, 1995. Publicly Released: Feb 6, 1995.
Pursuant to an agency request, GAO provided information to the Department of State on Title 2 and Title 7 of its Policy and Procedures Manual pertaining to the processing of employee travel claims. GAO noted that: (1) Title 2 does not prohibit the retention of supporting travel documentation by federal employees, but sufficient controls are needed to ensure that retiring or transferring employees...
Securities Enforcement: Improvements Needed in SEC Controls Over Disgorgement Cases
GGD-94-188: Published: Aug 23, 1994. Publicly Released: Aug 23, 1994.
Pursuant to a congressional request, GAO reviewed the Securities and Exchange Commission's (SEC) procedures for the handling and disposition of disgorged funds, focusing on whether: (1) the individuals appointed to manage the funds are benefitting from prior SEC employment; (2) SEC disgorgement collection and distribution efforts preclude favoritism or minimize any appearance of favoritism in reco...
INS User Fees: INS Working to Improve Management of User Fee Accounts
GGD-94-101: Published: Apr 12, 1994. Publicly Released: Apr 12, 1994.
Pursuant to a congressional request, GAO provided information on the Immigration and Naturalization Service's (INS) two major user fee accounts, focusing on: (1) the method INS used to establish its fees; (2) whether INS fees reflected actual service costs; (3) whether account expenditures were consistent with the purposes of the accounts; and (4) whether INS allocated its staff in proportion to i...
DOD 'M' Accounts
AIMD-94-84R: Published: Feb 24, 1994. Publicly Released: Feb 24, 1994.
GAO discussed regulations concerning merged (M) appropriation account balances within the Department of Defense (DOD) and requested information on actions that DOD is taking to reconcile the remaining M accounts...