Federal agency accounting systems (31 - 40 of 48 items)
Defense's Planned Implementation of the $77 Billion Defense Business Operations Fund
T-AFMD-91-5: Published: Apr 30, 1991. Publicly Released: Apr 30, 1991.
GAO discussed the Department of Defense's (DOD) planned implementation of the Defense Business Operations Fund to determine the total cost of support operations. GAO noted that: (1) DOD lacked the policies, procedures, and systems to implement and operate the Fund in a businesslike manner; (2) existing component systems were not capable of providing accurate and reliable cost information and had s...
Major Issues Facing the 102nd Congress
T-OCG-91-1: Published: Jan 23, 1991. Publicly Released: Jan 23, 1991.
GAO discussed the critical issues Congress and the Administration have faced since November 1988. GAO noted that: (1) the budget deficit could reach $300 billion or more in 1991; (2) long-term economic forecasts imply that the budget deficit and a low domestic saving rate will constrict opportunities for economic growth; (3) Department of Defense weapons programs were hampered by management failur...
Army Logistics: Better Management of the Army's Unserviceable Inventories Could Save Millions
NSIAD-91-23: Published: Nov 30, 1990. Publicly Released: Dec 7, 1990.
Pursuant to a congressional request, GAO examined the Army's plans for using its unserviceable asset inventories.GAO found that: (1) at three Army inventory control points, item managers initiated purchases for new assets without considering the potential for repairing unserviceable items in storage; (2) the Army could have repaired between 167 and 285 of the 815 items the inventory control points...
John P. Abbadessa, 1947-1962
OP-18-OH: Published: Nov 1, 1990. Publicly Released: Nov 1, 1990.
GAO presented a transcript of an interview of John P. Abbadessa, who served GAO from 1947 through 1962 and attained the position of Deputy Director for the Civil Accounting and Auditing Division, as part of its program to record key government officials' observations and impressions and ensure the systematic recording of the bases for policy decisions and other important events for posterity...
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: Growth in Inventories That Exceed Requirements
NSIAD-90-68: Published: Mar 22, 1990. Publicly Released: Mar 22, 1990.
Pursuant to a congressional request, GAO reviewed the growth of the Army Aviation Systems Command's (AVSCOM) inventories beyond military requirements, focusing on: (1) causes for excessive stock increases; and (2) actions needed to limit inventory growth without affecting military capabilities.GAO found that: (1) unrequired AVSCOM inventories increased from $207 million to $804 million, or 289 per...
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...
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...
Army Logistics: Use of Long Supply Assets in Depot-Level Repair Programs Could Reduce Costs
NSIAD-90-27: Published: Nov 16, 1989. Publicly Released: Nov 16, 1989.
Pursuant to a congressional request, GAO examined the Department of the Army's inventory operations, focusing on: (1) whether the Army had a program to use long-supply spares and repair parts in depot-level repair programs and, if so, whether the program worked effectively; and (2) the economic advantages of using those assets in repair programs.GAO found that: (1) although the Army developed an a...
Military Logistics: Buying Army Spares Too Soon Creates Excess Stocks and Increases Costs
NSIAD-89-196: Published: Aug 28, 1989. Publicly Released: Aug 28, 1989.
GAO reviewed the Department of the Army's internal inventory control practices, focusing on: (1) whether they allowed premature spare parts purchases; (2) the extent to which they contributed to excessive stock levels, premature deliveries, and increased holding costs; and (3) whether they supported item management decisions and precluded unnecessary purchases.GAO found that: (1) one Army command...