Federal agency accounting systems (81 - 90 of 95 items)
Improving the Management of the Federal Government
125264: Sep 19, 1984
Pursuant to a congressional request, GAO discussed current government management improvement efforts and past management reforms, and it focused on two key management areas: human resources and management support systems. The administration has devoted substantial energies to improve management by various means and has recently broadened its efforts to by initiating a long-range program aimed at i...
Implementation of the Federal Managers' Financial Integrity Act of 1982
124299: May 22, 1984
GAO discussed first-year efforts to implement the Federal Managers' Financial Integrity Act. GAO noted that agencies generally made adequate efforts to implement the act by assessing the vulnerability of their internal controls and accounting systems and by submitting the required reports. GAO stated that material weaknesses reported by agencies included problems with: (1) accounting and financial...
Improvements Needed in EPA's Inspector General Operations
AFMD-84-13: Published: Oct 21, 1983. Publicly Released: Jan 9, 1984.
Pursuant to a congressional request, GAO reviewed Inspector General (IG) operations at the Environmental Protection Agency (EPA), focusing on: (1) the handling of investigations and audits; (2) the allocation of investigative resources; (3) the types of audits being performed; and (4) how certain requirements of the Inspector General Act of 1978 are being met.GAO found that most IG audits and inve...
Assessing Implementation of the Financial Integrity Act: GAO Assists OMB
123794: Jan 1, 1984
This article, which appeared in the GAO Review, Vol. 19, Issue 1, Winter 1984, discusses the assistance which GAO gives to the Office of Management and Budget (OMB) in reviewing the implementation of the Federal Managers' Financial Integrity Act. The GAO role in implementing the act involves the areas of: (1) establishing and maintaining internal control standards; (2) prescribing accounting stand...
[The Leesburg GAO Senior Executive Management Meeting Speeches]
124300: Nov 8, 1983
The 1983 GAO Senior Executive Management Meeting stressed the need for understanding, communicating, and building teamwork within the GAO organization. The need for improvement in various management areas was discussed including: planning, the use of report conferences, quality assurance procedures, report responsibility, the issue area system, work with Congress on auditing internal controls and...
Audit Guides To Review Implementation of the Federal Managers' Financial Integrity Act: The First Year
AFMD-83-94: Published: Aug 5, 1983. Publicly Released: Aug 5, 1983.
GAO discussed the Federal Managers' Financial Integrity Act of 1982 and its own guidelines.The Federal Managers' Financial Integrity Act established a Government-wide framework for improving and monitoring the effectiveness of financial management in Federal agencies. The act requires agencies to periodically evaluate and report on the status of their internal control systems. GAO audit guides: (1...
GAO and the Accounting Profession
121710: Jan 1, 1983
In this article, which appeared in the GAO Review, Vol. 18, Issue 2, a comprehensive discussion of changes needed to improve governmental accountability relating to financial management was presented. Comments were made concerning the role that accounting professionals could play in this regard...
[GAO and the Accounting Profession]
119723: Oct 4, 1982
In a speech before a gathering of certified public accountants, GAO discussed efforts to improve Federal budgetary processes, accounting systems, financial reporting, and auditing in light of the administration's goal of giving more responsibility and authority to State and local governments through the New Federalism proposals and block grant legislation. Major goals will be met by streamlining t...
Weaknesses in Internal Financial and Accounting Controls at National Park Service Accounting Stations
AFMD-82-31: Published: Dec 22, 1981. Publicly Released: Dec 22, 1981.
GAO evaluated the accounting controls at nine National Park Service accounting stations.GAO found that accounts receivable were not well controlled at most accounting stations. They were not always billed before their due dates, and late-payment charges were not assessed for amounts overdue. Further, travel advances were not periodically reviewed or analyzed to recover outstanding advances; collec...
S. 864, the Proposed Financial Integrity Act of 1981
117048: Nov 13, 1981
A seemingly unending disclosure of fraud, waste, abuse, and mismanagement in the government during the 1970's has created a serious crisis of confidence in the way federal government programs and agencies are managed. Internal control systems properly conceived, soundly based, and effectively monitored are the frontline defense against fraud, waste, and abuse. The proposed Financial Integrity Act...