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Forest Service: Financial Accountability

T-AIMD-99-106 Published: Mar 11, 1999. Publicly Released: Mar 11, 1999.
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Highlights

Pursuant to a congressional request, GAO discussed its ongoing monitoring of the Forest Service's efforts to improve its financial accountability, focusing on: (1) the historical pattern of the Forest Service's financial management weaknesses; (2) the fundamental problems which the Forest Service must resolve in order to achieve financial accountability; (3) GAO's criteria for placing Forest Service financial management on its high-risk list and what must take place for the agency to be removed from the list; and (4) highlighting corrective measures the agency has under way.

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AccountabilityAccounting proceduresData integrityFederal agency accounting systemsFinancial managementFinancial recordsFinancial statement auditsInternal controlsFinancial statementsFinancial accountability