Federal agency accounting systems (51 - 60 of 95 items)
State Department: Need to Improve Maintenance Management of Overseas Property
NSIAD-90-216: Published: Sep 24, 1990. Publicly Released: Nov 5, 1990.
Pursuant to a congressional request, GAO examined the Department of State's maintenance of its overseas facilities at 14 posts.GAO found that: (1) State's Office of Foreign Building Operations (FBO) lacked complete information on the condition of its overseas buildings and properties and on the costs to maintain, or rehabilitate them, but estimated that it could cost as much as $450 million to eli...
Disinfectants: EPA Lacks Assurance They Work
RCED-90-139: Published: Aug 30, 1990. Publicly Released: Oct 2, 1990.
Pursuant to a congressional request, GAO reviewed the Environmental Protection Agency's (EPA) regulation of the efficacy of disinfectants, focusing on: (1) controversies regarding EPA-recommended methods and performance standards for testing disinfectant efficacy; (2) EPA efforts to obtain objective research to resolve the controversies; (3) EPA internal controls to ensure the quality and integrit...
RTC Asset Management: Contracting Controls Need to Be Strengthened
T-GGD-90-53: Published: Sep 24, 1990. Publicly Released: Sep 24, 1990.
GAO discussed the Resolution Trust Corporation's (RTC) contracting practices. GAO noted that: (1) in January 1990, GAO cited RTC as 1 of 14 federal programs that were highly vulnerable to fraud, waste, and abuse; and (2) as of June 30, 1990, RTC resolved 207 thrifts and controlled $168 billion in assets, including 40,000 properties with a book value of about $16 billion. GAO also noted that RTC re...
Prevention, Detection, and Reporting of Financial Irregularities
T-AFMD-90-27: Published: Aug 2, 1990. Publicly Released: Aug 2, 1990.
GAO discussed the need for better prevention, detection, and reporting of financial irregularities in public companies subject to the Securities Exchange Act. GAO noted that: (1) company management, independent auditors, and government regulators all play a significant role in ensuring corporate accountability; (2) it had previously recommended numerous auditing and financial reporting improvement...
U.S. Customs Service: Merchandise Processing Fee--Examination of Costs and Alternatives
GGD-90-91BR: Published: Jun 15, 1990. Publicly Released: Jul 16, 1990.
Pursuant to a congressional request, GAO reviewed the U.S. Customs Service's merchandise processing fee charged to importers, focusing on: (1) costs of processing imported merchandise; (2) Customs' plans for changing the fee to address international trade concerns regarding the fee's basis and excess fee amounts; and (3) problems Customs could face in instituting fee changes.GAO found that: (1) it...
Military Health Care: Recovery of Medical Costs From Liable Third Parties Can Be Improved
NSIAD-90-49: Published: Apr 19, 1990. Publicly Released: May 4, 1990.
Pursuant to a congressional request, GAO evaluated the effectiveness of the Department of Defense's (DOD) medical cost recovery in third-party liability cases.GAO found that: (1) 8 of the 13 Army and Navy medical facilities it studied did not identify and report more than half of the potential third-party liability cases because they lacked standard procedures; (2) some Air Force and Navy installa...
Army Inventory: A Single Supply System Would Enhance Inventory Management and Readiness
NSIAD-90-53: Published: Jan 25, 1990. Publicly Released: Jan 25, 1990.
Pursuant to a congressional request, GAO assessed 13 Army retail-level activities' inventory management, focusing on the extent to which the activities identified and reported inventory excesses to the wholesale level for return to the supply system.GAO found that: (1) the retail activities generally did not comply with Army regulations that they report excess inventory; (2) the 13 retail activiti...
Government Financial Vulnerability: 14 Areas Needing Special Review
OCG-90-1: Published: Jan 23, 1990. Publicly Released: Jan 23, 1990.
Pursuant to a congressional request, GAO described its planned special audit of 14 federal programs that it believed to be particularly vulnerable to mismanagement, fraud, abuse, and major losses of funds due to poor internal control and financial management systems.GAO noted that it planned to investigate the: (1) Resolution Trust Corporation's management and disposal of approximately $200 billio...
Navy Supply: Naval Air Stations Have Inventory Accuracy Problems
NSIAD-90-45: Published: Dec 7, 1989. Publicly Released: Dec 7, 1989.
GAO reviewed the Navy's inventory management procedures and practices at naval air stations, focusing on the Norfolk, North Island, and Oceana Naval Air Stations.GAO found that: (1) 38 percent of the Norfolk station's inventory records and 21 percent of the Oceana station's records included errors; (2) the Navy's system for inventory error evaluation and correction was inadequate, because it had o...
Assessing Compliance With Applicable Laws and Regulations
OP-4.1.2: Published: Dec 1, 1989. Publicly Released: Dec 1, 1989.
GAO presented a guide to assist GAO auditors in evaluating compliance with laws and regulations and detecting major noncompliance and abuse. The guide focuses on: (1) when to perform testing for compliance with laws and regulations; (2) how to identify the relevant laws and regulations; (3) how to evaluate the likelihood that noncompliance could occur and that internal controls could not detect or...