Federal agency accounting systems (31 - 40 of 95 items)
NATO Nuclear Bases: U.S. Should Seek Needs Reassessment and Increased Alliance Contributions
NSIAD-94-84: Published: Dec 23, 1993. Publicly Released: Dec 23, 1993.
GAO provided information on U.S. nuclear bombs stored at North Atlantic Treaty Organization (NATO) nuclear strike bases, focusing on the: (1) nuclear strike base requirement; (2) U.S. costs associated with supporting the NATO nuclear mission; and (3) problems U.S. Air Forces in Europe (USAFE) have in implementing and monitoring allied compliance with bilateral agreements.GAO found that: (1) NATO c...
Continued Problems With NIH Inventory
OSI-93-8R: Published: May 20, 1993. Publicly Released: Jul 9, 1993.
Pursuant to a congressional request, GAO provided information on inaccuracies in the National Institutes of Health's (NIH) inventory records. GAO noted that: (1) despite NIH plans to complete and reconcile an NIH-wide personal property physical inventory, there are material weaknesses in the NIH inventory control system; (2) about 10 percent of items that NIH identified as missing were subsequentl...
Department of Education: Long-Standing Management Problems Hamper Reforms
HRD-93-47: Published: May 28, 1993. Publicly Released: May 28, 1993.
GAO reviewed the Department of Education's management to identify actions that could improve organizational performance.GAO found that: (1) Education lacks a clear management mission of how to best marshal its resources to effectively achieve its mission; (2) Education's ability to implement solutions to its problems and effectively plan is impeded without a process for setting clear goals and pri...
Policy and Procedures Manual for Guidance of Federal Agencies: Title 7--Fiscal Guidance
149099: May 18, 1993
GAO has revised Title 7 of the Policy and Procedures Manual for Guidance of Federal Agencies. Included are changes resulting from recent laws and Comptroller General decisions affecting the fiscal procedures covered by this title. The requirements in this title, although based on separate authorities, complement the agencies' existing federal accounting, internal control, and system standards. Thi...
Immigration Issues: Making Needed Policy and Management Decisions on Immigration Issues
T-GGD-93-18: Published: Mar 30, 1993. Publicly Released: Mar 30, 1993.
GAO discussed the impact of immigration policy and management decisions on the Immigration and Naturalization Service's (INS) operations. GAO noted that: (1) Congress and the administration need to resolve immigration policy issues on who should be permitted entry, what should be done to prevent illegal entry, and what should be done to remove illegal aliens; (2) INS needs strong leadership and ma...
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...
Defense Business Fund
AFMD-93-52R: Published: Mar 1, 1993. Publicly Released: Mar 1, 1993.
Pursuant to a legislative mandate, GAO reviewed the Department of Defense's (DOD) progress in implementing the Defense Business Operations Fund. GAO found that: (1) DOD has not completed policies to govern the Fund's operations and does not anticipate completion until September 1993; (2) DOD needs to define procedures to implement its policies and make changes in its financial systems; (3) DOD has...
AFMD-93-28R: Published: Dec 23, 1992. Publicly Released: Dec 23, 1992.
GAO reviewed the Army's financial management operations and fiscal year 1991 financial statements, focusing on the legal implications of unsupported year-end adjustments by the U.S. Army's Aviation and Troop Command. GAO noted that the Aviation Command: (1) made unsupported adjustments to its disbursement records which eliminated negative balances in seven fund subdivisions and concealed recorded...
Army Records Retention
AFMD-93-39R: Published: Nov 12, 1992. Publicly Released: Nov 12, 1992.
Pursuant to a legislative requirement, GAO performed an audit of the Army's financial statements for fiscal year 1992. GAO noted that: (1) the Army Materiel Command (AMC) created financial records in a machine readable format, but destroyed the records each month without retaining an archive copy; and (2) there were no standards that authorized AMC to destroy the records each month...
Thrift Resolutions: FSLIC 1988 and 1989 Assistance Agreement Costs Subject to Continuing Uncertainties
AFMD-92-78: Published: Aug 3, 1992. Publicly Released: Aug 3, 1992.
GAO provided information on the costs of the Federal Savings and Loan Insurance Corporation's (FSLIC) 1988 and 1989 assistance agreements.GAO found that: (1) FSLIC 1988 and 1989 assistance agreements payments totalled $56.1 billion; (2) 1990 total estimated payments decreased by $9.3 billion, largely resulting from future interest cost savings and a $15.7-billion Resolution Trust Corporation (RTC)...