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GAO Reports by subject "Internal controls"

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Date Report No. Title
Date Dec. 2, 1981 Report No. 119784 Title

Financial Management: AID's Need for Deobligation-Reobligation Authority

Hr. H. T. Rollis, Jr. Assistant to the Administrator for ~bnnagcXlcnt Agency for International Development . . . Dear Torn: '. As a result of recent interest in AID to address what is seen as a serious impediment t.0 the Agency's programming and ililplctI!ientation process, the General Accounting Office has done solne background work on th.e topic of dcobli5ation authority. As you know, AID had th...
Date Nov. 20, 1981 Report No. 118088 Title

[Budgeting, Accounting, Program Analysis and Auditing: Roles and Relationships for the 1980's and Beyond]

BUDGETING, ACCOUNTING, PROGRAM ANALYSIS AND AUDITING: ROLES AND RELATIONSHIPS FOR THE 1980's ANO BEYOND BY CHARLES A . BOWSHER COMPTXOLLER GENERAL OF THE U N I T E D STATES REMARKS TO THE FALL SYYPOSIUM OF THE AMERICAN ASSOCIATION FOR BUDGET AND P R O G M M ANALYSIS I THE GEORGE WASHINGTON UNIVERSITY NOVEMBER 2 0 , 1981 i kt It is a g r e a t pleasure t o b e h e r e w i t h y o u t h i s morning ...
Date Nov. 13, 1981 Report No. AFMD-82-25 Title

Financial Management: Need To Strengthen Audit Oversight on Existing and Future Block Grant Programs

STATES COMPTAOLLaR GENERAL OF THE UNITED . D.G. , WAWIN"TON ot to be re1*8ed ouvtide the ~"'."eer I~$TR'TKD B-201636 Acconvit'ng Office except on the bas's of specific alprovai by the Office of Congressional Rehli1onL NOV 1 3 [181. The Honorable David Durenberger Chairman, Subcommittee on Intergovernmental Relations, Committee on Governmental Affairs United States Senate eed to Strengthen Audit Ov...
Date Nov. 13, 1981 Report No. 117048 Title

Financial Management: S. 864, the Proposed Financial Integrity Act of 1981

UNITED STATES GENERAL ACCOUNTING DC 20548 OFFICE / WASHINGTON, FOR RELEASE ON DELIVERY EXPECTED AT 9:30 A.M. NOVEMBER 13, 1981 FRIDAY, , STATEMENT CHARLES UNITED A. BOWSHER, OF COMPTROLLER ACCOUNTING GENERAL OFFICE STATES GENERAL BEFORE THE AFFAIRS SENATE COMMITTEE CONCERNING FINANCIAL ON GOVERNMENTAL S. 864 THE PROPOSED OF 1981 INTEGRITY ACT Mr. Chairman and Members to of the have the of-the this...
Date Nov. 12, 1981 Report No. 119208 Title

Financial Management: DOE Accounting and Internal Control Systems

UNITED STATES GENERAL ACCOUNTING OFFICE WASHlXGTUN, D.C. 20548 FOR RELEASE ON DELIVERY Expected at 9:30 a.m. Thursday, November 12, 1981 STATEMENT OF CHARLES A. BOWSHER COMPTROLLER GENERAL OF THE UNITED STATES BEFORE ~UB~~MMITT~E 0N ENVIRONMENT, SNERGY, AND NATURAL RESOURCES FiOUSE COMHITTEE ON GOVERNMENTOPERATIONS ON THE DEPART??ENTOF ENERGY'S ACCOUNTING AND I'NTERNAL CONTROL SYSTEMS . MR. CHAIRb...
Date Oct. 13, 1981 Report No. 119783 Title

Government Operations: Personnel Staffing Practices of the Agency for International Development

.v 31HlL> ULI’(LIi/\L ,,bL”“I\ D.C. 20548 llll” .-- v WASHINGTON, l TQuUTIOHAL DIVISION The Honorable Administrator, Development Dear Office Mr. M. Peter Agency McPherson for International . McPherson: we notified you that the General Accounting On July 9, 1981, was initiating a survey of personnel staffing practices of During the course of the Agency for International Development. we lear...
Date Aug. 4, 1981 Report No. EMD-81-108 Title

Energy: Better Oversight Needed for Safety and Health Activities at DOE's Nuclear Facilities

B\/ THECOMPTROLLERGENERAL Report To The Congress OF THEUNITEDSTATES Better Oversight Needed For Safety And Health, Activities At DOE’s Nuclear Facilities Major changes are required in the safety and health oversight program at the Department of Energy’s (DOE’s) contractor-operated nuclear facilities to ensure that safety, health, and environmental standards are met. This responsibility falls...
Date June 29, 1981 Report No. HRD-81-119 Title

Information Management: HHS Ability To Effectively Implement Incentive Funding for State Information Systems in the Aid to Families With Dependent Children Program

I UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 ‘*’ /’ / I” 3647 l4UMAN RESOURCEJt DIVISION June 29,. 1981 B-203774 The Honorab,le Richard S. Schweiker The Secretary of Health and Human Services Dear Mr. Secretary: llllllllllllllll 115697 Subject: Ability to Effectively Concerns about&IS" Implement Incentive Funding for State o Families Information Systems in the Aid with ...
Date June 11, 1981 Report No. 115533 Title

Employment: Audits of CETA Program

UNITED STATESGENERALACCOUNTINGOFFICE WASHINGTON,D. C. 20548 I11111111Ill1 lllll llllllllllIll1 ill Ill11 lllll lllll LM115533 FOR RELEASEON DELIVERY EXPECTED 9:30 A.M. AT . THURSDAY, JUNE 11, 1981 STATEMENT OF DONALDL. SCANTLEBURY,DIRECTOR ACCOUNTINGAND FINANCIAL MANAGEMENT DIVISION BEFORETHE SUBCOMMITTEE EMPLOYMENT ON 4 COMMITTEEON LABOR AND HUMANRESOURCES UNITED STATES SENATE CONCERNINGAUDITS OF...
Date June 3, 1981 Report No. 088056 Title

Financial Institutions: Differences in the Examination Processes of the Federal Regulators of Financial Institutions

* .I UNITED STATES GENERAL ACCOUNTING WASHINGTON, D.C. OFFICE FOR RELEASE ON DELIVERY EXPECTED AT 1:00 pm EST WEDNESDAY, JUNE 3, 1981 STATEMENT DANIEL DEPUTY DIRECTOR F. OF STANTON OF THE GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEE ON GENERAL OVERSIGHT II IIIIH 088056 AND RENEGOTIATION COMMITTEE ON BANKING, FINANCE AND URBAN AFFAIRS HOUSE OF REPRESENTATIVES Mr. Chairman: I am pleased . dis...
Date May 19, 1981 Report No. 115369 Title

Financial Management: Need To Prevent Fraud Against the Federal Government

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D-C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 1O:OO A.M. TUESDAY, MAY 19, 1981 STATEMENT OF DONALD L. SCANTLEBURY, DIRECTOR MANAGEMENT DIVISION ACCOUNTING AND FINANCIAL AND CHIEF ACCOUNTANT OF THE UNITED STATES GENERAL ACCOUNTING OFFICE BEFORE THE SENATE COMMITTEE ON GOVERNMENTAL AFFAIRS ON THE NEED TO PREVENT FRAUD AGAINST THE FEDERAL GOVERNMEN...
Date May 12, 1981 Report No. GGD-81-66 Title

Tax Policy and Administration: Observations Concerning the Internal Revenue Service's Management of Criminal Tax Cases

...- ,-) :..-'.'?.?.v/ U,:HONTED STATES GEN:ERA.L ACCOUNTING OFFICxE WASHINGTON, D.C. 2£05-3 GCE:ERL GOVERNM ENT CiL 'VI ION S K'iay 12, 1931 ':r. Phili Assistant E. Coates Commissioner for C o, la n e i Internal RevenueService Deoartment of the Treasurv Dear ;lr. Coates: Observations Concerning tire Internal Revenue Service's Nlana3errent of Criminal Tax Casess (GGD-81-66) Subject: During the ca...
Date April 23, 1981 Report No. 115030 Title

Financial Management: Results of Audits of Community Services Administration and Selected Community Action Agencies

UNITElO STAT?% G'l52iXW ACCOU8TING OFFfCS WA,SHIUGTON,D. c . 2054-a FOR RElX3S2 ON DELJYJERY EXPECTED1O:OO A.M. TRURSDAY, APRIL 23, 1981 DIVISION STATES EEFQRE TERl SUBCOMMXTT” AED Eiw ON AGING, SEavICES FANILY COMMITTEEON LA5OR MD E3UHAh7 EESOURCES UKETZD STATES SENATE .CONCZEWZNG&SULTS OF MJDTTS OF AD~W;TSTRATIOM AND SE-m Ct%MJ?KtTY 115030 Ill il CSM?+fUNITY ACTION SERVICSS AGENCIES l Elistar ...
Date April 3, 1981 Report No. AFMD-81-30 Title

Financial Management: Weak Internal Controls Make Some Navy Activities Vulnerable to Fraud, Waste, and Abuse

I 1 BY THECOMPTROLLERGENERAL OF THEUNITED STATES YV II I . i Report ToThe Congress Weak Internal Controls Make Some Navy Activities Vulnerable To Fraud, Waste, And Abuse Weaknesses in internal controls at the Naval Sea Systems Command, including two shipyards, and two other activities that provide services to the command make them vulnerable to fraudulent acts as well as nonintentional misuse of F...
Date March 25, 1981 Report No. GGD-81-58 Title

Financial Management: Need for Improved Control Over Local Purchases of Parts, Supplies, and Services at Post Offices

UNITED STATES GENERAL ACCOUNTINGOFFKE WASHINGTON, D.C. 20549 GENERAL QOVERNMENT DIVISION MARCH 25,1981 B-202562 The Honorable William Postmaster General Dear Mr. Bolger: F. Bolger ~~~~~~~~~ 114’72fj Over Local Subject: b eed For Improved Control Purchases of Parts, Supp 'es, and Services at Post Offices (GGD-81-58) 3 On July 30, 1980, we issued a report to the Congress on the United States Posta...
Date March 4, 1981 Report No. AFMD-81-34 Title

Financial Management: Impact of Foreign Corrupt Practices Act on U.S. Business

BY THECOtVlPTROLLER GENERAL Report ToThe Congress OF THEUNITEDSTATES Impact Of Foreign Corrupt Piactices Act On U.S.Business A GAO questionnaire survey of 250 companies randomly selected from the Fortune 1000 list of the largest U.S. industrial firms shows that the Foreign Corrupt Practices Act has brought about efforts to strengthen corporate codes of conduct and systems of internal accounting co...
Date March 1, 1981 Report No. 090880 Title

Financial Management: Financial Handbook for Nonfinancial Executives in the Federal Government

I FINANCIAL HANDBOOK FOR NONFINANCIAL EXECUTIVES IN THE FEDERAL GOVERNMENT JOINT FINANCIAL MANAGEMENT IMPROVEMENT PROGRAM FINANCIAL HANDBOOK FOR NONFINANCIAL EXECUTIVES IN T H E FEDERAL GOVERNMENT M A R C H 1981 I JOINT FINANCIAL MANAGEMENT IMPROVEMENT PROGRAM Foreword Today, t o p F e d e r a l e x e c u t i v e s and m a n a g e r s c o n t i n u e t o f a c e a n o l d , b u t ever-demanding, c...
Date Dec. 8, 1980 Report No. 114276 Title

Financial Management: Executive Reporting on Internal Controls in Government

- 1111 11111111111 I111 IlI11I1 11 l 114276 I b 057 Executive Reporting On Internal Controls In Government I i xu& K * - I rPrepared For The General Accounting Office By A Task Force Of The Association Of i Government Accountants7 /c' / U i 1 - . I \ --- 8/-z/J5?/ I / cf276 COMPTROLLER GENERAL OF THE WASHINGTON UNITED STATES n c. zow The Accounting and Aw3ith-q Act of 1950 requires the heads of th...
Date Oct. 8, 1980 Report No. FGMSD-81-7 Title

Financial Management: Controls Over Peace Corps Revenue and Expense Transactions

UNJTEQ STATES GENERAL ACCOUNTING OmcE WASHINGTON. D.C. 2Q848 B-199914 OCTOBER 8,198O The Honorable Sam Brown Director, ACTION Dear Mr. Brown: Subjects This kontrols Over Peace Corps Revenue and Expense TransactionsAFGMSD-81-7) accounting letter contains the results of our survey of controls over expenditure and revenue transactions at Peace Corp6 activities in Guatemala, Ecuador, and Jamaica. Our ...
Date Sept. 30, 1980 Report No. FGMSD-80-94 Title

Government Operations: Approval of Accounting Procedures Used for the Department of Justice Working Capital Fund

UNITED STATES GENFIRAI. ACCOUNTING OFFICE , WASIHING'i0N. D.C. 20548 Mr. Kevin D. Rooney Assistant General, Administration Justice Management Division Department of Justice Dear Mr. Rooney: / L Approval for the Capital of Accounting Procedures Used Dcfpartmt-J:lt of Justice Workj.ng Fund](FG?.?:;i) -80.-94) Rttorney Subject: Your letter of September 26, 1380, requests approval of used for the Dcyp...
Date Sept. 30, 1980 Report No. FGMSD-80-93 Title

Government Operations: Approval of the Agricultural Stabilization and Conservation Service Accounting System Design for Program Operations

COMPTROLLER GENERAL OF THE UNITED STATES B-200556 . The The Dear Honorable Secretary M r. Bob Bergland of Agriculture Secretary: ,.LApproval of The Agricultural Stabilization Subject: and Conservation Service Accounting System Design For Program Operation; (F(;KSD--80.-93) 3 It is my pleasure to approve the accounting system design for program operations of the Agricultural Stabilization and Conse...
Date Sept. 30, 1980 Report No. FGMSD-80-90 Title

Government Operations: Approval of the Design of the Defense Mapping Agency Accounting System

.. . .. A tt e n ti o n : s s i s t a n t S e c r e t a r y o f c! E fer, s e (Conptroll e r 1 D e ; i r !4r. S e c r e t a r y : Silbject: i* p p r o v a l of t h e DesiSn o f t h e D e r ' e ~ s e!
Date Sept. 30, 1980 Report No. FGMSD-80-91 Title

Government Operations: Approval of the Executive Office of the President Accounting Principles and Standards Statement

SEP 3 Signed Elmer B. S t a d s -
Date Sept. 30, 1980 Report No. FGMSD-80-97 Title

Government Operations: [Reapproval of the National Labor Relations Board Accounting Principles and Standards Statement]

nk5nIr.GlON D C 20j48 ' 4. E-115390 September 30, 1280 The Honorable John Fanning Chairman, National Labor Relations Board Dear Mr. Fanning: Subject: KReapproval of the National Labor Relations Board Accounting Principles and Standards Statement (FGMSD-80-97) 1 It is my pleasure to reapprove the Statement o f Accounting Principles and Standards for the National Labor Relations Board submitted with...
Date July 14, 1980 Report No. FGMSD-80-36 Title

Government Operations: Approval of the Design of the Defense Logistics Agency Base Operating Supply Accounting System

E-1 59797
Date June 5, 1980 Report No. 112454 Title

Economic Development: Comprehensive Audit at Council for Economic Opportunity in Greater Cleveland

‘. UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 &24sy 112454 FOR RELEASE ON DELIVERY EXPECTED AT 10:00 A.M. THURSDAY, JUNE 5, 1980 '> u WC STATEMENT OF ci2 DONALD L. SCANTLEBURY, DIRECTOR $4 \ FINANCIAL AND GENERAL MANAGEMENT STUDIES DIVISION BEFORE THE SUBCOMMITTEE ON FEDERAL ‘i” SPENDING PRACTICES AND OPEN GOVERNMENT 40 L! -I 0 7 COMMITTEE ON GOVERNMENTAL AFFAIRS UNITED S...
Date March 3, 1980 Report No. 113717 Title

Information Management: Accurate Information--Government Managers Cannot Do Without It

4 -~~~~~~~~~- REMARKS OF ELMER B. STAATS COMPTROLLER GENERAL OF TEE UNITED STATES AT TEE JOINT FINANCIAL MANAGEMENT IMPROVEMENT PROfGRAM NINTH ANNUAL FINANCIAL MANAGEMENT CONFERENCE WASHINGTON, D.C. MARCH 3, 1980 CACCUPATE INFORMATION GOVERNMENT MANAGERS CANNOT DO WITHOUT ITS It is a great pleasure to address the JFMIP Annual Financial Management Conference. These conferences were started only 9 y...
Date Feb. 29, 1980 Report No. 111691 Title

Financial Management: Review of Internal Control Over Cash Receipts and Disbursements at the U. S. Embassy in Dacca, Bangladesh

UNITEDSTATES GENERAL ACCOUNTING D.C. 20548 WASHINGTON, INTERNATIONAL DIVISION Mr. Harold H. Saunders Assistant Secretary for and South Asian Affairs Department of State Dear Mr. Saunders: Near Eastern i&u 04P _ 111691 our Far East Branch I,revieweL During the past year, Ofinternal controls over cash receipts and disbursements at th During this review, our U.S. Embpssv in Daccaengladesh. national p...
Date Nov. 30, 1979 Report No. FGMSD-80-18 Title

Financial Management: Review of the Air Force Civil Engineer Cost Accounting System

):p X UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 o107 l f DIVISION OF FINANCIAL AND GENERAL MANAGEMENT STUDI NOVEMBER 30, 1979 B-159797 The Honorable Hans M. Mark The Secretary of Dear Mr. the Air Force 110979 110979 Secretary: Subject: L-Review of the Air Force Civil Engineer Cost Accounting Systemj(FGMSD-80-18) We have reviewed the Air Force Civil Engineer Cost Accounting Sys...
Date Sept. 11, 1979 Report No. PSAD-79-99 Title

Government Operations: Manufacturing Technology--A Cost Reduction Tool at the Department of Defense That Needs Sharpening

lllllllllllrllllllllllllllllllllll LMI 10320 BY THECOMPTROLLER GENERAL OF THE UNITEDSTATES I/ Manufacturing Technology--A Cost Reduction Tool At The Bepartm - ‘The Department of Defense’s Manufacturing Technology program has the potential for reducingcosts of producing defense systems by applying new or improved technologies. Much needs to be done to determine systematically what benefits are ...
Date Aug. 28, 1979 Report No. FGMSD-79-45 Title

Financial Management: Survey of Accounting Stations in Military Airlift Command

*. . f UNITED STATESGENERAL ACCOUNTING OWKE WASHINGTON, D.C. 20548 DIVISION GENERAL OF FINANCIAL MANAGEMENT AND STUDIES AUGUST 28. 1979 B-183363 General William G. Moore Commanding General Military Airlift Command Scott Air Force Base Dear General Moore: This report contains the results of our survey of accountinq controls * over revenue and expenditure transactions of 12 accounting stations wlthr...
Date Aug. 22, 1979 Report No. FGMSD-79-32 Title

Financial Management: Survey of Internal Controls Over Cash Receipts and Expenditure Transactions Within the Health Services Administration

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D C. 20548 DIVEION GENERAL OF I-INANClAL MANAGEMENT AN0 STUDIES ~-183363 AUGUST 22,1979 Dr. George I. Lythcott, Admlnlstrator Health Services Admlnrstratlon Department of Health, Education, and Welfare Dear Dr. Lythcott: II/I II 110193 This report contains the results of our&%rvey of Internal controls over cash receipts and expenditure transactio...
Date Aug. 21, 1979 Report No. ID-79-49 Title

Financial Management: Inter-American Foundation Needs To Expand Internal Audit Scope and Improve Internal Acounting Controls

*, --I cr 1 . .‘_ UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 LM110157 lllllsllllllllllllllllllllllll AUGUST 21, 1979 B-135075 Mr. William M. Dyal, Jr. President Inter-American Foundation Dear Mr. Dyal: pl,cookP : During our recently completed audit of the Inter-American Foundation's fiscal year 1978 and 1977 financial statements, we found several ways the Foundation could imp...
Date July 30, 1979 Report No. CED-79-107 Title

Government Operations: Organizing the Federal Communications Commission for Greater Management and Regulatory Effectiveness

REPORT THE BY P There is substantial merit in the commission form of organization for regulating domestic and international communications--a complex and politically sensitive area. Nothing is inherent in the commission form to preclude it from operating efficiently and effectively in the public interest. In the case of the Federal Communications Commission fiG the most persistent need is for impr...
Date July 10, 1979 Report No. FGMSD-79-39 Title

Financial Management: Inspection of the U.S. Pacific Fleet's Accounting Stations

/ UMTED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 DIVISION GENERAL OF FINANCIAL AND STUDIES 109836 MANAGEMENT B-183363 Admiral M. F. Weisner, USN Commander in Chief U.S. Pacific Fleet f&aA~ 35 Dear Admiral Weisner: JULY 10, 1979 109836 This report contains the results of our survey of accounting controls over revenue and expenditure transactions at 21 accounting stations in your Comm...
Date June 1, 1979 Report No. ID-79-34 Title

Financial Management: Need for Internal Audit and Improved ADP Controls of the Export-Import Bank of the United States

UMID STATE M NERAL CWCGINTN OFICE 3 / 53 WASHINGTON, D.C. VW B-114823 Mr. John L. Moore, Jr. President and Chairman Export-Import Bank of the United States Dear Mr. Moore: JtUl 1, 1t97 we have recently completed our audit of the Export-Import 'AankcAEximta nk) fscalayear 1-978 -financial tatementz._ Dumiri the audit, we noted several ways in which Eximbank could improve its internal accounting con...
Date May 21, 1979 Report No. FGMSD-79-29 Title

Financial Management: Survey of Accounting Controls of Both the Employment and Training Administration and the Office of the Assistant Secretary for Administration and Management

‘q 9 1 I * l UNITEDSTATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20545 Illlllllllllll Ill11 Ill11 Ill1 IIIllliiillillIll1 LM109424 OfVISION GENERAL OF FINANCIAL AND STUDIES MAY 2’1, 1979 MANAGEMENT B-183363 The Honorable The Secretary Ray Marshall of --Labor Dear Mr. Secretary: This report contains the results of our survey -_of cu.-. accounting-.-co-ntrols "..,l.yl‘_-. revenu.e.and" exp...
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 May 1, 1979 Report No. 091100 Title

Special Publications: Managers Your Accounting System Can Do a Lot for You

Managers Accounting Systems Can Help You: -Plan and control agency operations -Decide on the best ways to use resources to achieve goals -Keep within appropriations and other legal requirements -Safeguard agency resources -Evaluate accomplishments By The Comptroller General Of 'chc United States FOREWORD I ! 1 I 1 I Our growing Federal budget and national debt are a concern to both taxpayer5 and ...
Date Feb. 1, 1979 Report No. 090893 Title

Report on Audit of Federally Assisted Programs: A New Emphasis

Date Jan. 23, 1979 Report No. LCD-78-123 Title

Information Management: Automated Systems Security--Federal Agencies Should Strengthen Safeguards Over Personal and Other Sensitive Data

6f6L 'Ei &7.1-8L-a31 wauwedap pue AwaGe 40 Aiy!q!suodsaJ aql s! ua4.aeu.I asayi 6uy3ajjo3 aeqx paaj6e seq ia6pna pue wxua6eue~ 40 my40 ayl $uJaiu! J!aqi *sa3JnosaJ i!pne asn Alayi3a44a lou ‘.p!p-- pue :spJepueas 40 nearna leuo!ieN aqz Aq p!Aojd awe -pin6 le3!uq3ai ayr 40 a liz xuenpe aye1 iou pip uo!ie!mdde 40 y3el @nojqI-!spJenfia~es 40 uoll3aps ~~LLJOUO~ JOT sanbym 1uautafkweLu ys!~ Aoldura pu...
Date Jan. 19, 1979 Report No. FGMSD-79-11 Title

Financial Management: Adequacy of Internal Audit Coverage of Agency Financial Operations

UNITED ST’ATESGENERALACCOUNTING OFFICE WASHINGTON, D.C. 20548 B-160759 The Honorable The Secretary Dear Mr. Brock Adams of Transportation JANUARY 19,1979 Secretary: We have reviewed the extent of internal financial auditing performed by your Office of Audits as part of a series of reviews we are conducting in the major Federal The head of each Federal agency departments and agencies. for establi...
Date Dec. 21, 1978 Report No. HRD-79-29 Title

Health: Veterans Administration's Outpatient Pharmacy Program at Selected Medical Centers

,,qRELEASED WASHINGTON. UNITED STATES GENERAL ACCOUNTING OFFICE D.C. 20548 B-133044 December 21, 1978 The Honorable United States Dear evaluate Jesse Helms ' Senate Helms: Y-f-. Senator th ,eTwhether (1) addictive and habit-forming drugs are properly (2) maintenance drugs are received by patients 'controlled, in a timely manner and in adequate quantity, and (3) the prescriptions is ascertained. au...
Date Oct. 26, 1978 Report No. 107731 Title

Government Operations: Federal Overtime Practices

DOCUF 07731 - [C3048144] IT RESOUE Federal Overtime Practices. October 26, 1978. 15 pp. Testimony before the House Committee CD Post Office and Civil Service: Compensation and Employee Benefits Sukcosaittee; by H. L. Krieger, Director, Federal Personnel and Compensation Div. Contact: Federal Personnel and Compensation Div. Organization Concerned: National Highway Traffic Safety Administration; Dru...
Date July 20, 1978 Report No. PAD-78-44 Title

HUD's Evaluation System: An Assessment

DOCUMENT RESLiE C5504 - rB20270571 + 4 appendices (17 pp.). HUD's Evaluation System: An Assessment. PAL-78-44; E-114860. July 20, 1978. 62 pp. Report to the Conqress; by Elmer B. Staats, CoaPtrcller Seneral. Issue Area: Program Evaluatlon Systems: Agency Evaluatict (2601); Domestic hcusing and CCmmlnity Development (2100). contact: Proqram analysis Div. §udqet Function: Community and Regional Dev...
Date June 19, 1978 Report No. 091301 Title

Government Operations: Improvement of Certain Management Areas

The Honorable Administrator Administration Dear Mr. Lawrence I National Connell, Credit Jr. Union llllllIlllllllllllllllllllllllllllll LM091301 Cannell: During our audit of the National Credit Union Administration (NCUA) financial statements for the 15 months ended September 30, 1977, we noted the following matters that should be adopted to improve NCUA” s management: 1. Legal action should on u...
Date Jan. 17, 1978 Report No. LCD-78-304 Title

Financial Management: Review of Negotiation by GSA's Boston Region of Contracts for A-E and Construction Services

DOCUMENT RESUNE 7r 04693 - [B01850793 (]Af -i i- - (Review of Negotiation by GSA's Boston Region of Contracts for A-E and Construction Services]. LCD-78-304; B-95136. January 17, 1978. 2 pp. + enclosure (10 pp.). Report to Sea. Charles H. Percy, Ranking inority ember, Senate ComniStee on Governmental Affairs: Permanent Subcommittee on Investigations; by Elmer B. Staats, Comptroller General. Issue ...
Date Nov. 8, 1977 Report No. FGMSD-77-76 Title

Financial Management: Weaknesses in the Food and Drug Administration's Financial Management System

DOC]BRET B.S8Il 04020 - [13134376] [ eaknesses in the Food and Drug Admini;tritiones Financial Management System]. FGISD-77-76; B-183363. November 8, 1977. 2pp. + 2 e-ciosures (5 pp.). Report to Donald Kennedy, CommissionrX, ooed and Drug Adainistrati±._n: by D. L. Scantlebury, Ditsctor, Financial and General Hadf.gsaent Studies Div. Issue Arer,: Accounting and Financial Reporting (2800); Accor, ...
Date July 29, 1977 Report No. 091299 Title

Government Operations: GPO Activities, Fiscal Year 1976

July 29, 1977 Mr. Walter C, DeVaughn AssIstant Public Pranter Management and Admlnlstratlon U.S, Government Prlntlng Office Washington, D C. 20401 Dear Mr. DeVaughn We recently completed our examlnatlon of the GPO flnanclal statements As In previous years, we would like to discuss some observations that will not be included 1n our annual report to the Congress but ~filc'tl warrant your attention. ...
Date June 10, 1977 Report No. 091300 Title

Financial Management: AID's Loan Accounting System

The Honorable John F. Owens Acting Assistant Administrator Bureau for Program and Management Services Agency for International Development Dear IN-. Owens: During the course of our recent review of AID's Loan Program, we made a particular effort to assess the progress made in automating We were pleased to note that meaningful loan accounting operations. progress has been made. Not only has all loa...