Federal Credit Reform: Information On Credit Modifications and Financing Accounts
AIMD-93-26
Published: Sep 30, 1993. Publicly Released: Sep 30, 1993.
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Highlights
Pursuant to a congressional request, GAO provided information on federal agencies': (1) cost calculations of loan obligation and loan guarantee commitment modifications under credit reform; and (2) control of payments from financing accounts established by the Federal Credit Reform Act of 1990.
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Topics
Accounting proceduresCost analysisCreditDirect loansFederal agency accounting systemsFinancial management systemsGovernment guaranteed loansLending institutionsLoan accounting systemsReporting requirements