Financial management (11 - 20 of 66 items)
Contingency Operations: Update on DOD's Fiscal Year 1995 Cost and Funding
NSIAD-96-184BR: Published: Jun 27, 1996. Publicly Released: Jun 27, 1996.
Pursuant to a congressional request, GAO provided information on the Department of Defense's (DOD) incremental costs for contingency operations in fiscal year 1995, focusing on: (1) how the services covered costs in excess of supplemental funding; and (2) why the incremental costs of contingency operations surged in September 1995.GAO found that: (1) the Army and the Navy reported incremental cont...
GPRA Performance Reports
GGD-96-66R: Published: Feb 14, 1996. Publicly Released: Feb 14, 1996.
Pursuant to a legislative requirement, GAO presented its initial observations on selected agencies' implementation of the Government Performance and Results Act. GAO noted that: (1) among the 13 pilot projects selected for review, there are some individual practices that can enhance the general usefulness of future performance reports to decisionmakers and the public; (2) these practices include d...
Defense Programs and Spending: Need for Reforms
T-NSIAD-95-149: Published: Apr 27, 1995. Publicly Released: Apr 27, 1995.
GAO discussed the need for reforms in the Department of Defense's (DOD) programs and spending. GAO noted that: (1) during the past 10 years, the number of uniformed servicemembers has declined by 28 percent and the defense budget has been reduced by 35 percent; (2) in changing to a downsized structure and budget, DOD has not fully analyzed certain assumptions underlying its new force structure; (3...
Agency Component Criteria
AIMD-95-91R: Published: Feb 21, 1995. Publicly Released: Feb 21, 1995.
Pursuant to an agency request, GAO commented on the Office of Management and Budget's (OMB) proposed criteria and designation of agency components that should submit separate audited financial statements beginning in fiscal year 1996, focusing on: (1) strengthening the criteria to ensure that agency components are designated in a consistent manner; and (2) adding the Army, Navy, and Air Force comp...
OMB's High-Risk Program: Comments on the Status Reported in the President's Fiscal Year 1995 Budget
AIMD-94-136: Published: Sep 20, 1994. Publicly Released: Oct 24, 1994.
Pursuant to a congressional request, GAO reviewed the Office of Management and Budget's (OMB) update of its high-risk program, as presented in the President's fiscal year 1995 budget submission, focusing on OMB: (1) deletion of 26 program areas; and (2) progress assessments on the 84 program areas at the beginning of 1994.GAO found that it: (1) agrees with OMB deletions in 8 of the 26 areas, disag...
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...
'Best Sellers' List for Midyear FY93
OIMC-93-9: Published: Aug 1, 1993. Publicly Released: Aug 1, 1993.
GAO presented a list of its reports and testimonies, issued between October 1, 1992 and April 30, 1993, and statistics on report requests and distribution, including data on the number of requests received from the following categories of customers: (1) Congress; (2) GAO Office of the Comptroller General, Office of Congressional Relations, and Office of Public Affairs; (3) press; (4) GAO staff; (5...
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...
National Security Issues
OCG-93-9TR: Published: Dec 1, 1992. Publicly Released: Dec 1, 1992.
Pursuant to a congressional request, GAO reviewed major defense policy, management, and program issues, focusing on: (1) military roles and missions; (2) managing the downsized and restructured military force; (3) U.S. commitments, forward presence, and security assistance programs; (4) the spread of mass destruction weapons; (5) weapons system acquisition; (6) environmental concerns; (7) inventor...