Cost Accounting Issues: Survey of Cost Accounting Practices at Selected Agencies

Highlights

GAO reviewed the cost accounting systems currently in use in the federal government.

Full Report

Full Report (42 pages)

Office of Public Affairs

Chuck Young

Managing Director

youngc1@gao.gov

(202) 512-4800

Topics

Auditing and Financial Management

Accounting proceduresElectronic data processingAgency reportsCost accountingCost-based budgetingFederal agency accounting systemsFinancial managementFinancial management systemsManagement information systemsAccounting standards