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GAO Reports by subject "Accounts receivable"

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Date Report No. Title
Date April 23, 1980 Report No. 112254 Title

Financial Management: Improvements Needed in Processing and Collecting Separation Debts

I I I =q. UNITED STATES StJITE GENERAL REGIONAL 300-D, 2420 W. ACCWNT~NG OFFICE 26TH AVENUE OFFICE DENVER, COLORADO 802‘11 i Major General George C. Lynch Commander Air Force Accounting and Finance Center Denver, Colorado 80279 Dear General SUBJECT: Lynch: Ii--mprovements Separation Needed in Processing and Collecting Debts (Code 903910) 3 We have completed a review of separation indebtedness pr...
Date Jan. 15, 1980 Report No. CD-80-1 Title

Financial Management: Unresolved Issues Impede Federal Debt Collection Efforts--A Status Report

BY THE COMPTROLLER GENERAL OF THE UNITED STATES I I (.17. Report To The Congress Unresolved Issues Impede Federal Debt Collection Efforts -- A Status Report Federal Government debt collection is not keeping pace with the increasing number of debts. U.S. citizens and organizations owed over $95 billion at the start of fiscal year 1979. Estimates from some Federal agencies show that at least $3.5 bi...
Date Dec. 17, 1979 Report No. B-114365(2) Title

Special Publications: Guidelines for Establishing Accounts Receivable Reserves

Date May 18, 1979 Report No. FGMSD-79-28 Title

Financial Management: Inspection of the Environmental Protection Agency's Accounting Stations

. UNITED STATES GENERAL ACCOUNTING OFFiCE WASHINGTON, D.C. 20548 LM109400 DIVISION GENERAL OF FINANCIAL MANAGEMENT AND STUDlES MAY 18, 1979 B-183363 Mr. Douglas Environmental Dear Mr. M. Costle, Protection Administrator Agency Costle: This report contains the results of our survev of accounting,co.n-~~~~~e~~nue and expenditfi transac___----"-......._ tions of 13 accounting_sfations within-'t~~~~~~...
Date Feb. 27, 1979 Report No. 120148 Title

Veterans Affairs: Audit of San Francisco VA Field Office's Financial Statements for Fiscal Year 1978

UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE ' SUITE 900, 1275 MARKET STREET SAN FRANCISCO, CALIFORNIA (415) 556-6200 IN REPLY REFER TO0 94103 40176 Mr. Thomas A. Smith, Field Director Veterans Canteen Service Field Office Veterans Administration FEB 27 1979 Room 1702, 211 Main Street San Francisco, California 94105 Dear Mr. Smith: i> Of0 m - _ We have completed our audit of the San Fra...
Date Dec. 18, 1978 Report No. 107962 Title

Government Operations: Improving Government Collection of Amounts Owed by the Public

DOCMEINT REBSUE 07962 - (C35386351 lmproving Government Collection of Amounts Owed by the fui-lic. December 18, 1978. 19 pp. + enclosure (3 pp.). Testimony before the Senate Comittee on Finance: Taxaticn and Debt Management Generally Subcommittee; hy Bluer B. Staats, Comptroller General. Contact: Office of the Comptroller Genera., Orqanization Concerned: Department of the Treasury; Veterans Adsini...
Date Dec. 18, 1978 Report No. 094687 Title

Tax Policy and Administration: Improving Government Collection of Amounts Owed by the Public

uyj4cm’. f 09ycr -1 UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DE&VERY EXPECTED BY 9:30 EST MONDAY, DECEMBER 18, 1978 STATEMENT OF ELMER B. STAATS COMPTROLLER GENERAL OF THE UNITED STATES BEFORE THE SUBCOMMITTEE ON TAXATION AND DEBT MANAGEMENT GENERALLY OF THE SENATE FINANCE COMMITTEE ON IMPROVING GOVERNMENT COLLECTION OF AMOUNTS OWED BY THE PUBLIC Mr. Chairman...
Date Oct. 20, 1978 Report No. FGMSD-78-61 Title

Financial Management: The Government Needs To Do a Better Job of Collecting Amounts Owed by the Public

DOCUMENT RESUME 07395 C2968052] The Goveznmpnt Needs To Do a Better Job of Collecting Amounts Owed by -he Public. FGMSD-78-61; B-159687. October 20, 1978. 41 pp. + 6 appendices (12 pp.). Report to the Congress; by Elmer B. Staats, Comptroller General. Issue Area: Accounting and Financial Reporting (2800). Contact: Financial and Gneral Management Studies Div. Budget Function: eneral Government: Exe...
Date Aug. 8, 1978 Report No. GGD-78-90 Title

Financial Management: Audit of the House Recording Studio Revolving Fund for the Fiscal Year Ended March 31, 1978

DOCUgMIT REFSES 05813 - [B2227259] Audit of the House Recording Studio Revolving Pund for the Fiscal Year Ended March 31, 1978. GGC-78-90; E-;46482. August 8, 1978. 4 pp. + 3 enclosures (4 pp.). Report to Edmund L. Henshaw, Jr., House of Representatives: Clerk of tho House; 4j l/sar B. Staats, Comptrclier General. Issue Area: Accounting and Financial Reporting: Operaticns, Financial Positior, and ...
Date Feb. 3, 1978 Report No. FGMSD-77-66 Title

Financial Management: Department of the Interior System of Recording, Billing, and Collecting Accounts Receivable

Date Oct. 21, 1977 Report No. FGMSD-77-89 Title

Financial Management: The National Aeronautics and Space Administration's System of Accounting for Accounts Receivable

DCCUMENT FESU.E 0372'; B2994245] fThe National Aeronautics and Space Administration's System of Accounting for Accounts Receivable]. FGHSD-77-89; B-159687. October 21, 1977. 4 pp. Report to Robert A. rosch, Administrator, National Aeronautics and Space Administration; by D. L. Scantlebury, Director, Financial and General Management Studies Div. Issue Area: Accounting and Financial Reporting (2800)...
Date Sept. 26, 1977 Report No. 104562 Title

Financial Management: Potential Overobligations in Army Procurement Appropriations

DOCUMERIT RESUME 04562 - [B0185073] (Potential Overobligtions in Army Procurement A.:opriations]. September 26, 1977 3 p. Report to Maj. Gen. J. K. Stoner, Jr., Conmender, Department of the Army: Army Electronics Command, Fort onmouth, NJ; by Allen R. Voss, Regional Manager, ield Operations Div.; Regional Office (Philadelphia). Issue Area: Accounting and Financial Reporting (2800). Contact: Field ...
Date Sept. 15, 1977 Report No. FGMSD-77-41 Title

Financial Management: Review of Civil Service Commission's Accounts Receivable

DOCUMENT RESUME 03458 - [A25S3737] [Review of Civil Service Commission's Accounts Receivable]. GGMSD-77-41; B-15c687. September 15, 1977. 4 pp. Report to Alan K. Campbell, Civil Service Commission; by D. T. Scantlebury, Director, Financial and General Management Studies Div. Issue Area- Accounting and Financial Reporting (2800). Contact: Financial and General Management Studies Dtv. BuAget Functio...
Date Aug. 30, 1977 Report No. FGMSD-77-30 Title

Financial Management: Review of the System of Accounting for Accounts Receivable from the Public Used by the Bureau of Government Financial Operations, Department of the Treasury

DOCUMFNT RESUME 03115 - 'A24335771 fReview Jf the System of Accounting for Accounts Receivable from the Public Used by the Bureau of Government Pinancial Operations, Department of the Treasurvl. FGMSD-77-30; B-159687,. Auqust 30, 1977. 3 pp. Report to D. A. Pagliai, Commissioner, Department of the Treasurv: Bureau of Government Financial Operations; by Harold L. Stuqart (for D. L. Scantlebury, Dir...
Date Aug. 17, 1977 Report No. FGMSD-77-31 Title

Financial Management: Review of the Department of Labor's Accounting System for Recording and Reporting Accounts Receivable from the Public

DOCMIWNT RESUME 03110 A23534711 tReview of the Department of Labor's Accounting System for Recording and Reporting Accounts Receivable from the PublicFGMSD-77-31; B-15968. August 17, 1977. 3 pp. Report to lfred M. Zuck, Assistant Secretary for Administration and anagement, Department of Labor; by arold L. Stugart (for D. L. Scantlebury, Director, Financial and General anagemet Studies Dv.). Issue ...
Date July 27, 1977 Report No. FGMSD-77-29 Title

Financial Management: Review of Accounts Receivable at the General Services Administration

D7C UMENT RESUME 02808 - CA2133237] [Review of Accounts Receivable at the General Services Administration]. FGMSD-77-29; B-159687. Jujy 27, 1977. 6 pp. Report to Joel W. Solomkon, Administrator, General Services Administration- by D. L. Scantlebury, Director, Financial and Geaeral Management Studies Div, Issue Area: Accounting and Financial Reporting (2800). Contact: Financial and General Manageme...
Date July 11, 1977 Report No. FGMSD-77-42 Title

Financial Management: Forest Service's Accounting System for Accounts Receivable

DOCUMENT RESUME 02799 - [A1993039 [Forest Service's Accounting System for Accounts Receivable]. FGMSD-77-42; B-159687. Jujy 11, 1977. 4 pp. Report to John B. cGuire, Chief, Fore!t Service; by D. L. Scantlebury, Director, Financial and General Management tudies Div. Issue Area: Accounting and Financial Reporting (2800); Land Use Planning and Control: Utilization of the Public Lands Resource (2304)....
Date July 2, 1976 Report No. FGMSD-76-45 Title

Financial Management: Improvement Needed in the Navy's Method of Recording and Reporting Financial Data in Successor Accounts and Related Surplus Fund Accounts

I The The klonorat1e Secretary I.%. of Defense F Dear data n?s 9 _I Secretary: r?corjing a:;2 relatd Lnd reporting fina;lcial sK;rplus fund _-__.__---_ -x~ll---~-alscounfs I The Navy's method of' in SUCCESSOR accounts to De improved. Each year the Navy systematically deok>ligates, wlrhout proper justification, millions of dollars ill otliga+ions rccorded in its Militerv Personnel and Operation and...
Date April 15, 1976 Report No. 090342 Title

Financial Management: Audit of the Federal Prison Industries' Financial Statements, FY 1975

UNITEDSTAES GENERAL ACCOUNTING OFFICE WASHINGTON REGIONAL OFFICE FIFTH FLOOR 803WESTBROADSTREET FALLS CIWRCW,VIRGINIA 22046 Mr . David C. Jelinek, Associate Federal Prison Industries, Inc. HOLC Building 101 Indiana Avenue, NW. 20537 Washington, B.C. Dear Hr * Se1 inek : Commissioner -I’. Our audit of the Federal Prison Industries’ (FPI) financial statements for fiscal year 1975 is completed an...
Date April 7, 1976 Report No. 089563 Title

Financial Management: Cash Management Practices at VA Chicago Regional Office, Illinois

0 UNITED STATES GENERAL ACCOUNTING OFFICE REGlONAL FEDERAL 230 BUILDING, SOUTH DEARBORN 1LLi~ols OFFICE 167~ FLOOR STREET WEST CHICAGO, 60604 Mr. Claud Gillam, Director Veterans Administration Regional Office 2030 West Taylor Street, Room 6E Chicago, Illinois 60680 Dear Mr. Gillam: We recently surveyed cash management practices at several Federal ,agencies one of which was the Veterans Administrat...
Date April 1, 1976 Report No. GGD-76-69 Title

Business, Industry, and Consumers: Audit of the United States Senate Restaurants Revolving Fund, June 30, 1974, to June 28, 1975

. , .f Architect of the Capitol GGD-76-69 APRIL 1J.9 COMPTROLLER GENERAL WASHINGTON. OF THE UNITED D.C. 205448 STATES B-114871 The Honorable Architect of Dear Mr. George M. White the Capitol White: Senate Restaurants Revolv1974, to June 28, 1975, of July 6, 1961 (40 U.S.C. We audited the United States ing Fund for the period June 30, pursuant to section 5 of the act 1743-5). GENERAL COMMENTS tors ...
Date March 11, 1976 Report No. FGMSD-76-15 Title

Financial Management: GAO Survey of Accounting System of the Bureau of Indian Affairs, Department of the Interior

B-45123 The Honorable The Sccrctary Dear Mr. cf the GO Interior P -p -y% I11111111111 llllllllll lllll11111 LM099921 Secretary: This Buc~!ilu of ?i-esently presents t‘ne results of 0ia.r survey of t:le report The Bureau is Indian Af:a~rs’ atzounting system. system pursilant to its redesign;ng its accounting statement of accounting principles and standards appro*:ed by the Comptrolier General i...
Date March 9, 1976 Report No. GGD-76-62 Title

Financial Management: Audit of the Library of Congress Disbursing Officer's Account

, GENERAL GO’dERNN1ENT DIVISION WASHINGTON, DC. ; lllllllllllllllllllllllllllllllllllllll LM099926 B-133391 MAR 9 5976 The Honorable Daniel J. Librarian of Congress Dear Dr. Boorstfn: Boorstin the In response to your Library's Disbursing letter of Officer's November account. 24, 1975, we have audited Our review of the Disbursing Off':er's account 1976, showed that he was accountable for $55,130....
Date Nov. 6, 1975 Report No. GGD-76-23 Title

Financial Management: Audit of the Senate Recording Studio Revolving Fund for Fiscal Year 1975

RESTRICTED - Not to Iy released outside the ^ :.__ Iffice tex Me basis ofeGtnr on, AC ountng by the Office ot Congressional Rlations. a) enerl. I I- - 7 ~ '>: By REPORT OF THE COMPTROLLER GENERAL OF THE UNITED STATES Audit Of The Senate Recording Studio Revolving Fund For Fiscal Year 1975 United States Senate GGD-76-23 90 6604 NOv. C I975 COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON. D.C. 0...
Date June 17, 1975 Report No. 090210 Title

Financial Management: Examination of the Government Printing Office's Financial Statements, FY 1974

. . *_ _ .. UNFTEDSTATES GENERAL ACCCWNTINGOFFICE WASHINGTON REGIONAL OFFICE . FIFl-H FLOOR 803 WEST BROAD STREET FALLS CHURCH,VIRGINIA 22046 I / Mr. Walter C. DeVaughn Associate Pub1 ic Printer ion Management and Administrat Government Printing Off ice Dear Mr. DeVaug hn : I?d We would like to acknowledge receipt of The Public Printer’s comments on our draft report of the fiscal year 1974 audit...
Date May 22, 1975 Report No. FGMSD-75-32 Title

Financial Management: Survey of Systems of Accounting and Internal Control

‘YNITED STATES GENERAL ACXCNJNTINGOFFICE WASHINGTON, D.C. 20548 DIVISION GENERAL OF PiNANCIAL MANAGEMENT AND STUDIES ^ /. ‘? B-164031(1) The Honorable John D. Young Assistant Secretary, Comptroller Department of Health., Education and Welfare Dear Mr. Young: / / ;.F This is our report on our survey of systems of accounting and internal control concerned with receipt and disbursement transactio...
Date Oct. 2, 1974 Report No. B-179708-O.M. Title

Government Operations: Legality of Crediting Reimbursements to the Current Appropriation Year

362 STATES GOVERNMENT I- OFFICE c; ,. -$ /- :"P .@General ' Counsel ' I -4-f- 6. . so : Request f o r an Opinion on t h e L e g a l i t y of C r e d i t i n g Reimburskmen ts t o t h e Appropriation Y e a r C o l l ec tedend' on Other Matters Related t o Congressman Mahon' s Request of May 31, 1974 (B-179708) w. &*4- Reference is made t o M. Kensky's l e t t e r of J u l y 23, 1974, r kiJI transmi...
Date April 19, 1973 Report No. 093850 Title

Financial Management: Review of Government Services, Inc., Financial Statements

. UNITED Sr~-i-Es Gmum. ~ASHI~GTO:~ FlFl-H 803 WEST BROAD ACCCWWIG OFFICE OFFICE FLOOR STREFf REGIONAL 73s c1,3 :* FALLS CHURCH,VIRGINIA 22046 . , I? ’ _c : . ” . ..’ . - I l . . . I ? . ““_ . .. . *--. I AUDIT OF l D GOVERtQZNT SERVICES, INC. .CALENDARYEAR 1972 , .. NANAGENE~T REPORT . . . -. - a-.- c ’ U.S. GENERAL ACCOUNTING OFFICE WASHINGTON REGIONALOFFICE APRIL 18, 1973 - . - / ; ...
Date Feb. 20, 1973 Report No. B-153761 Title

Justice and Law Enforcement: Department of Justice's Debt Collections Operations

B-153761 2+20+73 RESTRICTED Report % i-United court-imposed States clvll Attorneys Judgments are responsible and penaltles for collectzon of outstanding criminal to the Chairman, House Committee on Government Operatlons,A and outstanding fznes and forfeitures. We complete weaknesses and current credit in (1) demanding lnformatlon 1 able for the most part to payment on debts, and (3) filing (2) obt...
Date Oct. 5, 1972 Report No. 093273 Title

Financial Management: Review of System of Accounting and Internal Controls

UwrD Smm3 803 GENERAL WEST BROAD AuxUNTING OFFICE 22046 STREET OFFICE WASWINCXON REGI[ONAL FIFTHFLOOR FALLS CHURCH,!/IRGINIA OCT5 1972 Dear Mr. Kirby: We have examined selected aspects of the accounting at the Extension Service (ES), Department of Agriculture. included an evaluation of the adequacy and effectiveness procedures and internal controls relative to the receipt In addztlon, we tested fl...
Date April 28, 1972 Report No. 092379 Title

Financial Management: Accounting Practices and Procedures of the Office of National Capital Parks

WASI-i!NGTGN 803 FALLS REGIONAL OFFICE FIFTH FLOOR WEST BROAD STREET CHURCH, VIRGINIA 22046 ll11lllllllllllllllllllllllllllllllllllllllllll LM092379 I_ f P
Date Sept. 29, 1967 Report No. 091622 Title

Government Operations: Administrative Controls Over the Receipt, Distribution, and Sale of Publications

UNITED STATES GENERAL ACCOUNTING OFMCE WASHINGTON, D.C. CIVIL DIVISION 10548 SEP 29 1967 Dear Mr. Boehmr: We have made a review of the administrative controls over the receipt, distribution, and sale of publications by the field offices of the Office of Field Services, Department of Commerce. Our review was made pursuant to the Budget and Accounting Act, 1921 (31 U.S.C. 53), and the Accounting and...
Date Aug. 20, 1964 Report No. B-118678 Title

Financial Management: Report on Certain Deficiencies in Geological Survey Financial Management of Oil and Gas Activities

~., , REPORT TO THE CONGRESS OF THE UNITED STATES CRI',I'1'AIN I)IC'I:I,1N('IIIES IN I'INAN(:IAIL MANA(IEMEN'I' O1' 011, ANI) (;AS ACT'IVI'I'IES (;I;OLOI(;,cAL, Si IRVIY IID'PAITMENT;O'I'1 TIll'] INTI'EIII(OIR BY THE COMPTROLLER GENERAL OF THE UNITED STATES GAICT1964 /~~~~ COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON. D.C. 20548 B- 18678 AUG 2 0 1964 To the Speaker of the House of Represent...