Financial Management Issues

OCG-93-4TR: Published: Dec 1, 1992. Publicly Released: Dec 1, 1992.

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Pursuant to a congressional request, GAO discussed major federal policy, management, and program issues facing Congress and the new administration in the area of financial management.

GAO found that: (1) widespread financial management weaknesses are crippling the effectiveness of the federal government; (2) financial data are often inadequate or erroneous; (3) financial systems and controls are unreliable; (4) results-oriented reports on the financial condition of the United States are largely nonexistent; and (5) the Chief Financial Officers Act established a leadership structure consisting of a new Deputy Director for Management and a Controller in the Office of Management and Budget and qualified chief financial officers in all major agencies.

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