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GAO Reports by subject "Audit reports"

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Date Report No. Title
Date Jan. 1, 1974 Report No. 091009 Title

Special Publications: The Case for Footnotes in GAO Reports

Date Dec. 26, 1973 Report No. B-179991 Title

Housing: HUD "Environmental Inventory Study" Grant Made to the State of New Hampshire

_.._, 6. _^ _ /_ .-. .I ,, -lr t l A I- “,, COMPTROLLER GENERAL WASHINGTON. OF D.C. THE UNI 20348 B-179991 The Honorable L/ Unired States I: I k/Dear Senator Thomas Senate McIntyre: J. McInt Your October 31, 1973, letter requested us to review certain aspects of a graq.tenitte~~I1Yi.r~-~.~~t~~~~~~enw"Ye?th.e Department of Housing and Urban tory UI. .Study" .---- betwe.en Essen?' 1 Development (H...
Date Dec. 15, 1973 Report No. 090872 Title

Special Publications: Comptroller General's Annual Report 1973

P COMPTROLLER GENERAL OF THE UNITED STATES ,l. -9 32 .J. 4 .. ; : +? :1 ,;a .~ For sale by the Superintendent of Documents, US. Government Printing Office Washington, D.C. 20402 Price $3.25 (paper cover) Stock number 2000-001 12 1 2: CQMPTRQLLER GENERAL OF THE UNITED STATES WASHINGTON. D C 205.18 .. December 15, 1973 The President of the Senate The Speaker of the House of Representatives Dear Sirs...
Date Oct. 25, 1973 Report No. 090008 Title

Financial Management: Postal Service Did Not Promptly Reimburse the Department of Labor for Postal Service's Fiscal Year 1972 Liability for Compensation Benefits Paid to Postal Service Employees

‘iI, llllill~~~~~/~~1~~I!!!jl(/lllli~llllll~lll~~~lllll~ ~&~l/il~l~ ‘~~~~l~~lllllll~~lllilll~~lll~~lllllll 111, ,,&” “~;I 11: ,,,,,,,, )/,))/I ,/+ 8’ /lll,,,l,“;, / “’,,11,,,,,, I:;:lll~;;jij!j: 1~’ ,, ,m /I,, ,~~~~;;;;:!;‘~l,:,,,l~,,~~~,ll~‘iI1/~,, LI I,,,,, /) ,I j (,Io(’ ,,1’ jJI’ ,,,f” ,/r,( ” /,,illllllllliillllilllllll, ‘~lll~~~~~lllllllilll~lll~ll/llll~!~ll...
Date July 26, 1973 Report No. 093953 Title

Government Operations: Review of the Negotiation of Contract Prices Under the Provisions of Public Law 87-653

Date April 4, 1973 Report No. 093937 Title

International Affairs: Need for Improvements in the Korean National Payroll System

UNITED STALES GENERAL ACCOUNTING OFFICE INTERNATIONAL DIVISION FAR EAST BRANCH AVENUE 1833 KALAKAUA HONOLULU, HAWAII 96815 Commanding General hlghth U.S. Army APO 96301 Attention Dear Sir Enclosed IS the report on our review of the Korean Natlonal Payroll were to evaluate the adequacy and effectiveness System. Our obJectlves of internal controls, internal audzts, and leave admlnlstratlon. Our revi...
Date Jan. 19, 1973 Report No. 087544 Title

Special Publications: Comptroller General's Annual Report 1972

J f 111111111111lIl1I I111111111111 l l 1 l1 1 087544 the mptroller general of the united states I ANNUAL COMPTROLLER GENERAL OF T H E UNITED STATES WASHINGTON. D C 20548 .. January 19, 1973 Dear S i r s : I n accordance w i t h s e c t i o n 3 1 2 ( a ) of t h e Budget and Accounting A c t of 1921, I r e s p e c t f u l l y submit t h e a n n u a l r e p o r t on t h e a c t i v i t i e s o f t h...
Date Jan. 1, 1973 Report No. 090871 Title

Special Publications: Appendix to the Comptroller General's Annual Report, 1972

the comptroller general of the united states ANNUAL REPORT APPENDIX 1972 Page SECTION I.-Compilation of Findings and Recommendations for Improving Government Operations. . . . . . . . . . . . . . . 1 2 9 153 155 ............................ ............................. Index by Government agency . . . . . . . . . . . . . . . . . . . Index by functional classification of the Federal budget . . . ...
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 June 12, 1972 Report No. 088637 Title

Government Operations: Review of Selected Administrative Operations and Related Financial Transactions of the Federal Reformatory for Women at Alderson, West Virginia

Date April 3, 1972 Report No. 092394 Title

Financial Management: Settlement of Accounts, International Boundary and Water Commission

Ye have conpleted of the International o;n lioundary review and Of the EinanciaZ !?ater Comiitission, rmnagemnt United SyStelil States Section (IBLC) o We do not intend to further pursue the mtter of allocation of mployee salaries between appropriations 0 HOWWW, in view of the questions raised by our staff and as mentioned in the last paragraph of youf ik.cer,ber 23, 1971 I letter to us, we recomm...
Date March 10, 1972 Report No. 088926 Title

Financial Management: Working Capital Fund Accounting System in Operation

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. CIVIL DIVISION 20548 MAR 1 0 1972 Dear Mri Zarb: We have completed a review of the Working Capital Fund (WCF) segment of the Department of Labor's accounting system in operation. This review is our first test of the WCF segment since the design for the segment was approved by the Comptroller General on January 28, 1970. The WCF was establish...
Date Feb. 23, 1972 Report No. 092426 Title

Housing: Review of HUD Public Works Planning Programs

- I > (I·;' · na 4IQ . . ....... 20548 UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. CIVIL DIVISION FEB 2 3 1972 Dear Mr. Watson: The General Accounting Office recently completed a review of \ certain aspects of the Department of Housing and Urban Development' (HUD) administration of programs under which it advanced funds to public agencies for public works planning (PWP). Our review ...
Date Dec. 21, 1971 Report No. 089790 Title

Budget and Spending: Revolving Fund Activities of the Corps of Engineers (Civil Functions)

CIVIL DlViSiON -. llMMllllllllllilllllllliljill& ; LMO89790 . Czar Ger;efal Clarke: The General Accowting Office has reviewed certain activities of the revolving fund of the Corps of Engineers, Department of the Army. Our review included an examination of accounting axd billing procedures; calculation of replacement charges; equipment and facil,ity utilization' , cznd the overall management contro...
Date Nov. 24, 1971 Report No. 089415 Title

Government Operations: Review for Settlement of Certifying Officers Accounts

M~:'~:) I~UNITED it
Date Oct. 15, 1971 Report No. 089409 Title

Financial Management: Outstanding Travel Advances for Employees of the Manpower Administration

UNITED STATES GENERAL ACCOUNTING OFFICE "~
Date Sept. 20, 1971 Report No. 089427 Title

Financial Management: Review of Accounts, Forest Service, Region 8, Atlanta, Georgia

1” 1 I 18’ ‘~~lll~‘lkl, IllI) :l~/l:ill/illl~l/lll~ll,~II ~ll~/lll~ ll~~~‘lI!ll~llllll ~111, /!l/jjJ Ill!! lllll1 ‘/llllollll/l!~lllil~~lll~, I, I,, ,,,,,II”v IM Ill, ~ll/~illJ:llll, ~lMkIl~!l ~illillH:l! ‘irIb lII~~~,~/I//lII/lllllhllliillll~~ll, ~lllIl1~lIilil~ IIl,,,~l/~//ll~~~1/,,;/1,,,,~ 11,,,,11,11~ ~111~,11/1/1/ Ill:::, :li,,~c ~llllll1tM/1N ~ll,illl’lll~,!lliill~ ‘ll/:...
Date Aug. 5, 1971 Report No. 092592 Title

Government Operations: Response to Audit Results

Date July 30, 1971 Report No. 092595 Title

Financial Management: Administration of Title III Grant Funds by Water Resources Council

UNITED STATES GENERAL WASHlNGTbN, D C. CIVIL DIVISION Jut.3 Qnn Dear Mr. Maughan' The General Accounting Office has examined Into selected aspects of the Title III Grant Program admlnlstered by the Water Our survey included an examination of Resources Council CWRC). selected State appllcatlons and was performed at the WRC Central Office In Washlngton, D.C. Section 301 of the Water Resources Planni...
Date July 16, 1971 Report No. 092600 Title

Financial Management: Financial Administration of Community Action Programs in Little Rock

D/XL ROOM AS REG IQNAL 500 1912 COMMERCE OFFICE STRKEZT DALLAS, TEXAS 75201 July 16, 1971 Mr James W Griffith DIrector, Southwest Region OPflce of Economic Opportunity 1100 Commerce Street Dallas, Texas 75202 Dear Mr. Griffith: The General Accounting Office has made a review of selected aspects of Office of Economic Opportunity (OEO) funded programs carrxed out by the Economic Opportunity Agency o...
Date June 28, 1971 Report No. 092612 Title

Financial Management: Langley AFB, Audit of Accounts for the Period October 1, 1969, Through June 30, 1970

Date June 28, 1971 Report No. 092613 Title

Financial Management: Response to Audit of Accounts

Date June 21, 1971 Report No. 089435 Title

Government Operations: Administrative Operations, Federal Highway Administration

Ml-. J, X3@Kemp Regional Highway Administrator Federal FILghway Administration Department-of Transportation ko, BOX 7186, country CZU~ station 110011011800111110010111 LM089435 Kansas Dear Mr. city, ~issauri 64.~3 Kemp: selected administrative operations and rela.ted of the Re@;ional OfSice, Federal Wi,~hway A.dminMissouri. Our review \T~S ride pursi~ari”i, t3 the Dudget and Accounting Act, l-92...
Date May 14, 1971 Report No. 092973 Title

Financial Management: Administrative Operations and Related Financial Transactions, Post Office Department Postal Data Center, St. Louis, Missouri

UNITED STATES GENERAL ACCCWN~NG OFFICE REGIONAL ROOM 1800 FEDERAL 911 WALNUT OFFICE OFFICE STREKT BUILDING KANSAS CITY, MISSOURI 64106 Ms. Milton L. Healy, Director Postal Data Center U. S. Postal Service 1720 Market Street St. Louis, Missouri 63180 Dear Mr. Healy: llMlllllllllllllllllllllllillllllll~llllll LMO92973 We have completed a review of selected administrative operations and related finan...
Date May 13, 1971 Report No. 092977 Title

National Defense: Implementation of the National Guard Technicians Act of 1968

UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL 7014 FEDERAL BUILDING. COLORADO OFFICE 1961 STOUT STREET DENVER, 80202 IlllllllllllllIIllllllillll LM092977 ,_i;‘. ‘, 2
Date March 12, 1971 Report No. 093226 Title

Government Operations: Review of Cancellation, Destruction, and Accounting for Currency Unfit for Circulation

UNITEDSTATES GENERAL ACCOUNTING OFFICE DALLAS ROOM REGIONAL SO0 1812 COMMERCE OFFICE STRFXT DALLAS, TEXAS 75201 wi/iR 12 1971 Mr Darryl R Francls, President Federal Reserve Bank of St LOUIS St Louis, Mlssoun 63166 Dear Mr FrancIs We have reviewed the actlvltles of the Little Rock Branch of the Federal Reserve Bank of St LOUIS, relating to the cancellatlon, destruction and accounting for currency u...
Date Feb. 25, 1971 Report No. 089335 Title

Budget and Spending: Need To Evaluate Collectability of Outstanding Loans

UNITED STATES GENERAL ACCOUNTING OFFICE f.-~~~ ~ ,~ LM089335 WASHINGTON, D.C. CIVIL DIVISION 20548 FEB 25 1971 Dear Mr. Smith: The General Accounting Office has reviewed the practices followed by the Farmers Home Administration (FHA) in establishing and accounting for allowances for losses on uncollectible loans-for FHA's various loan programs. In a report issued to the Congress on improvements ne...
Date Feb. 4, 1971 Report No. B-114865 Title

Government Operations: Office Equipment Service of the House of Representatives

I I '6·'"Dsr>J~ -. RtESTRICTED rzot o to vce -e7d$S the Ceneral ~~Accounting Office en Jo :C : Can) L- cc:s roval c, a '-c:c o vi;h is kept l; ', ' by the Office of Lc-;7nl = 7::c ': by the Distribution Ses$t,~'a 7/ RELEASED Office Equipment Service Of The House Of Representatives ,_,,,,,,114865 BY THE COMPTROLLER GENERAL OF THE UNITED STATES FEB. 4,1971 COMPTROLLER GENERAL OF THE UNITED STATES W...
Date Feb. 1, 1971 Report No. 093180 Title

Health: Review of the Cost of Hospital Services Furnished to Medicare Patients at the Massachusetts General Hospital

UNITEDSTATES GENERALACCOUNT~NG OFFICE REGIONAL ROOM 1903 JOHN F KENNEDY GOVERNMENT OFFICE FEDERAL CENTER BUlLDlNG BOSTON~MASSACHUSE~S 02203 February 1, 1971 Mr Millard P Nute Reglonal Representative, Bureau of Health Insurance Social Security Adminlstratlon Department of Health, Education, and Welfare Boston, Massachusetts, 02203 Dear Mr Nute In order to ascertain the manner In which Massachusetts...
Date Jan. 20, 1970 Report No. B-130515 Title

Employment: Concentrated Employment Program, Birmingham, AL

777s . b of S-f@&/7 ,~ : . COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON, D.C. 20548 RELEASE JHN 2 0 B-130515 197 Dear Mr. Buchanan: 66 *0 In response to your request of September 16, 1969, and as discussed with members of your staff, we have examined into certain aspects of the New Careers component of the Concentrated Employment Program administered by the Jefferson County Committee for Ec...
Date Dec. 29, 1969 Report No. 092672 Title

Government Operations: Procurement of Paper by HUD for Use in Its Xerox Copiers

I . . IL +r UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 CLVIL DlVISlON I11111111 ” ,, lllllIll11 Ill11 Ill Ill11 111111 lllll Ill11 LM092672 ; ! i’ i’ i qi ,!4.’ ‘.,,f ,,
Date Dec. 8, 1969 Report No. 092653 Title

Transportation: Controlling the Withdrawal of Duty-Free Jet Fuel and the Collection of Duties on Ineligible Flights

ClVlL DIVISiON Dear Mr. Ambrose: We have completed our review at the Miami District O ffice of Customs control over jet fuel imported and withdrawn, free of duty, under section 399 of the Tariff Act of 1930, as amended, by air We are currently carriers at the Miami International Airport (MIA). finalizing the results of similar reviews performed at the New York The purpose of this Letter is to obta...
Date Nov. 13, 1969 Report No. B-168141 Title

Social Services: Transportation of New York City Antipoverty Program Members To Protest Cuts in Federal Poverty Funds

Dear Hr, Meskill: This Petter is in response to an informal request from Mr, Lewis D, Andrews of your staff on April 15, 1969, that the General Accounting Office inquire into whether Federal funds were used to transport members of the Bedford-Stuyvesant Youth In Action Community Corporation (Youth in Action) from New York, N.Y, to Washington, D, C., on April 14, 1969, rj-7w> to protest reductions ...
Date Nov. 6, 1969 Report No. 092675 Title

Financial Management: Deficiencies in the Recording and Reporting of Contractor-Held, Government-Owned Property, Goddard Space Flight Center

NW 6 1969 .
Date July 30, 1969 Report No. 092668 Title

Government Operations: Review of the Work Measurement System, U.S. Postal Service

7 UNITED STATES G&J\; WASHINGT6N,bD ACCOUNTING OFFICE C 20548 ClViL DIVISION hb r- 05 tP c DemMr. Nunllst. system (WMS) of the an examrnatron of POD responsible postal We haye made acevrew of the work measurement Post Offrce Department (Ps 7 Our review included and dlscussrons with po11cres, handbooks, reports, offlclals. Our review of the appllcatlon of the WMSwas made prlmarlly at the we made lr...
Date June 18, 1969 Report No. 092697 Title

Financial Management: Adequacy of Determinations Regarding Availability of Other Credit in Hawaii

UWED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D C 20548 CIVIL. DlVlSlON JUN 1 8 1969 Dear Mr. Smith: The General Accounting Office has reviewed the manner in which the Farmers Home Adminrstratlon (FHA) is carrying out its policies and procedures in Hawaii for providrng credit only to applicants who are unable Our to obtain funds from other sources at reasonable rates and terms. review involved...
Date April 22, 1969 Report No. 092709 Title

Agriculture and Food: Activities Relating to the Administration of the Delaware Valley Milk Marketing Order

CIVIL DlViSION APR 2 2 f969 Dear Mr, Lennartson. The General Accounting OffIce has completed a survey of certain actlvltles relating to the admlnlstratlon,of the Delaware Valley Milk Marketing Order by the Consumer and Marketing Service, Department of Agriculture, Our survey was primarily directed toward examlnlng Into the propriety of admlnistratlve expenditures and revlewlng the extent to which ...
Date April 17, 1969 Report No. 092710 Title

Education: Practices Followed in Equipping Academic Facilities Constructed Under the Higher Education Facilities Act

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C 20548 cnm DIVISION sfw? 1 7 1969 Dear Mr Mulrhead As part of our review of actlvltles carried out under the Higher Education Facllltles Act of 1963 (20 U S.C. 7011, we examined into the manner in which the Offrce of Education (OE), Department of Health, Education, and Welfare (HEW), was admlnlsterlng certain aspects of the academic facllltles...
Date April 15, 1969 Report No. 092711 Title

Government Operations: Implementation of the Accounting System for Operations

Date April 11, 1969 Report No. 092712 Title

Financial Management: Settlement of Accounts of the Office of International Operations

s (3 Y&w UNITED STATES GENERAL A~~~IJNTIFG OFFICE WASHINGTON, D C 20548 CIVIL DIVISION APR 1 ?1969 Dear Mr. Bacon: We have completed a review for the settlement of accounts of the certifying officers of the Offlce of International Operations, Internal Revenue Service, Treasury Department, through June 30, 1967. Our review was directed primarily toward evaluating current administrative procedures a...
Date April 7, 1969 Report No. 089448 Title

Financial Management: Administrative Costs Charged Against the Servicemen's Group Life Insurance Program

WASHINGTON, D.C. 20548 Veterans Rdnindstratlon
Date March 26, 1969 Report No. 092715 Title

Energy: Special Procedures Used in Computing the Power Bill of the Sacramento Municipal Utility District

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D C 20548 CIVIL DIVISION
Date March 14, 1969 Report No. 092720 Title

Government Operations: Review of Certifying Accounts, Headquarters Office, FAA

Ufwfm Smm GENERAL ~~C~UNTING~Oi-FEE WASHINGTON, D C. 20548 CIVIL DIVISION Mr. Clarke Harper Associate Administrator for Adminlstratlon Federal Aviation Administration WashIngton, D. C. 20590 Dear Mr. Harper. We have revlewed selected admlnistrative operations and related flnanclal transactions of the Office of Headquarters Operations (HQ) in the WashIngton headquarters offlce, Federal Aviation Adm...
Date March 7, 1969 Report No. 092723 Title

Financial Management: Change in Method of Conducting Bank Examinations

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON,DC. C5VIL DlVlSlON 20548 fit% ‘/ 7969 Dear Mr. Rand: During our audit of the flnanclal statements of the Federal home loan banks for calendar year 1968, we have noted that the Federal Home Loan Bank Board may be able to reduce the cost of bank examlnatlons by staffing the examlnatlon work with assoclatlon examiners rather than with bank examiner...
Date Jan. 29, 1969 Report No. 092729 Title

Transportation: Travel Expenses of National Mediation Board

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C 20548 CIVIL. DIVISION c- . Mr. Leverett Edwards, Chairman Naflonal Medlatlon Board Washington, D. C. 20572 Dear Mr. Edwards. I tf&2@ We have eompleted a revlow of travel expenses of the National Mediation Board (NMB), for the period July 1965 to May 1968, and of payrolls, travel expenses, and other flnanclal transactions of the National Railr...
Date Jan. 1, 1969 Report No. 091020 Title

Special Publications: International Approaches to Auditing

Date March 10, 1967 Report No. B-160759 Title

Financial Management: Review of Central Office's Direction of Internal Audit Activity

lllll~llllllll~lRillllllllllilll~ll UN087837 RE~~~T~N REVIEW OF CENTRAL OFFBCE'SDIRECTKIN OF INTERNAL AUDIT ACTIVITY AUDI[T DIVISION GENERAL SERVICES ADMINISTRATION UNITED GENERAL STATES OFFICE ACCOUNTING MARCH 1967 CIVIL DIVISION MAR 1 0 1967 B- 160759 Dear Mr. Knott1 The accompanying report summarizes the findings and proposals based on our review of the direction of the internal audit activity ...
Date Jan. 1, 1967 Report No. 090854 Title

Accounting and Auditing: Some Views and Objectives

Date March 21, 1956 Report No. B-118601 Title

Government Operations: Report on Audit of Phoenix Area Office, Phoenix, Arizona, Bureau of Indian Affairs, Department of The Interior for The Fiscal Year Ended June 30, 1955

REPORT ON AUDIT OF PHOENIX AREA OFFICE, PHOENIX, ARIZONA BUREAU OF INDIAN AFFAIRS DEPARTMENT OF THE INTERIOR FOR THE FISCAL YEAR ENDED JUNE 30,1955 TO THE READER: SEVERAL PAGES OF THE FOLLOWING MATERIAL MA Y BE ILLEGIBLE BECAUSE OF THE POOR QUALITY OF THE COPY SUBMITTED FOR MICROFILMING UNITED STATES GENERAL ACCOUNTING OFFICE DIVISION OF AUDITS OAO 1l»»h»i (>•*• UNITED STATES GENERAL ACCOUN...