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GAO Reports by subject "Loan accounting systems"

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Date Report No. Title
Date Jan. 25, 1990 Report No. T-RCED-90-22 Title

Financial Management: Issues Surrounding the Role and Mission of the Farmers Home Administration's Farm Loan Programs

, 7 United States General Accounting Oil!lce / qb ’ GAO For Release on Delivery Expected at 1O:OO a.m . EST January 25, 1990 Testimony * v HlllI I I 140466 Issues Surrounding the Role and M ission of the Farm ers Hom e Administration's Farm Loan Programs Statem ent of John W . Harm an, Director Food and Agriculture Issues Resources, Com m unity, and Econom ic Developm ent Division Before the Sub...
Date Sept. 27, 1989 Report No. T-RCED-89-71 Title

Financial Management: Issues Surrounding Underwriting Standards Developed by the Federal Agricultural Mortgage Corporation

Li’ . United States General Accounting Office /.37~23 GZAO For Release On Delivery Expected at 10'00 a.m. EST Wednesday, September 27, 1989 Testimony 139623 Issues Surrounding Underwriting Standards Developed by the Federal Agricultural Mortgage Corporation Statement of John W. Harman, Director, Food and Agriculture Issues Resources, Community, and Economic Development Division Before the Subcom...
Date Sept. 12, 1989 Report No. T-RCED-89-62 Title

Financial Management: Issues Surrounding Underwriting Standards Developed by the Federal Agricultural Mortgage Corporation

*I Unite d S ta tes G e n e r a l A c c o u n tin g O ffice / .-? 7 5 0 1 GAO For R e l e a s e O n Delivery E xpecte d a t 9 :3 0 a .m . E S T Tuesday, S e p te m b e r 1 2 , 1989 T e s tim o n y Issues S u r r o u n d i n g Underwritin g S ta n d a r d s D e v e l o p e d by th e Federal Agricultural M o r tg a g e C o r p o r a tio n S ta te m e n t of J o h n W . H a r m a n , Director, Food a...
Date Aug. 4, 1989 Report No. AFMD-89-83 Title

Financial Audit: Commodity Credit Corporation's Financial Statements for 1988 and 1987

-_._ - ..- I.i.lr..._._.... ..-... “. -. GAO --._-.--_. “_““_..““_,_. ..__.-____ _.._-1-1_-I -.l.-__-_ --..--.--- Arl~llst 1W!) FINANCIAL AUDIT Commodity Credit Corporation’s Financial Statements for 1988 and 1987 -- (;AO,/‘AI’MI)-E(!)-H:) .,,_ ._... - _.. . .._ ,.‘ .““. ..”._..___. ‘. ._--__-.- ._...__---_____ , GAO United States General Accounting Office Washington, D...
Date July 25, 1988 Report No. IMTEC-88-38 Title

ADP Management Controls: Farmers Home Administration Can Improve Reporting of Weaknesses

United States General Accounting Office GAO July 1988 Report to the Secretary of Agriculture ADPMANAGEMENT CONTROLS Farmers Home Administration Can Improve Reporting of Weaknesses . GAO United States General Accounting Office Washington, D.C. 20548 Information Technology Management Division and B-230549 July 25, 1988 The Honorable Richard E. Lyng Secretary of Agriculture Dear Mr. Lyng: We recently...
Date July 7, 1988 Report No. AFMD-88-47 Title

Financial Audit: Commodity Credit Corporation's Financial Statements for 1987 and 1986

I36298 . United Stnte?s Gemlesal Acccmnting report ta Office GAO July 1988 the Congress Jj’I-f+JjJJJ(-‘JIAL~ AJJDIT’ I II llllll 136298 GAO/AFMD-8847 J I . GAO United States General Accauntig office Waskington, D.C. 20548 ColmplcMlllller General of the QJmited8tates July 7, 1988 To the President of the Senate and the Speaker of the House of Representatives This report presents our opinion on...
Date Jan. 21, 1988 Report No. RCED-88-67 Title

Internal Controls: SBA's Controls for Identifying Defaulted Loan Applicants

. GAO January 1988 United States General Accounting Office Report to the Chairman, Subcommittee on Regulation and Business Opportunities, Committee on Small Business, House of Representatives INTERNAL CONTROLS SBA’ Controls for s Identifying Defaulted Loan Applicants GAO United States General Accounting Office Washington, D.C. 20548 Resources, Community, Economic Development and Division B-22942...
Date March 31, 1987 Report No. RCED-87-54 Title

Rural Housing: Impact of Refinancing and Selling FmHA Section 502 Homeownership Loans

United . - GAO 7 March 13a552 Report to Congressional Committees States General Accounting Office 1987 RURAL HOUSING Impact of Refinancing and Selling F’mHA ,Section502 Homeownership Loans II 132552 I 03&t33 GAO/WED-87-54 ‘GAO United States General Accounting Office Washington, D.C. 20548 Resources, Community, and Economic Development Division B-214747 March 31, 1987 The Honorable William Prox...
Date March 26, 1987 Report No. T-AFMD-87-7 Title

Financial Management: An Assessment of the Government's Loan Assets Sale Program

I ‘ I H * . . United States General Accounting I Office /WC149 . Testimony * For Release on Delivery Expected at 10 a.m. EST Thursday March 26, 1987 An Assessment of the Government's Loan Assets Sale Program Statement Frederick Accounting of D. W o lf, Director and Financial Management Division Before the Legislation and National.Security Subcommittee of the House Committee on Government Operati...
Date March 13, 1986 Report No. 129329 Title

The Financial Condition of the Eximbank: Its Proposed Interest Matching Program and Alternative Funding Proposals

ill 111111 lllllll 129329 UNITED STATES GENERALACCOUNTI'NG OFFICE WASHINGTON,D.C. 20548 FOR RELEASE ON DELIVERY EXPECTEDAT 2:OO P.M. MARCH13, 1986 . STATEMENTOF HARRY S. HAVENS, ASSISTANT COMPTROLLER GENERAL BEFORETHE SUBCOMMITTEE FOREIGN OPERATIONS ON OF THE HOUSECOMMITTEEON APPROPRIATIONS ON THE FINANCIAL CONDITION OF THE EXPORT-IMPORTBANR OF THE UNITED STATES, ITS PROPOSED INTEREST MATCHINGPROG...
Date Oct. 4, 1985 Report No. IMTEC-86-1BR Title

Agriculture and Food: Status of Farmers Home Administration Efforts To Install Office Automation

l , Ia’b7&3 BY TliE U.S.GENERALACCOUNTING OFFICE’* j ‘c c * Briefing Report To The Chairman, Subcommittee On Department Operations, Research, And Foreign Agriculture, Committee On Agriculture House Of Representatives ’ Status Of Farmers Home Administration Efforts To Install Office Automation 128763 GAO/IMTEC-86-1 BR October 4,1985 ” , UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, ...
Date March 6, 1984 Report No. 123558 Title

Economic Development: The Small Business Administration's Secondary Market Process

UNITED STATE\ GENERAL ACCOUNTIUG OFFICE \vASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT IO:f.-Jfl A.M. TUESDqY, MARCH 6, 1984 STATEMENT OF JOHN LUKE, ASSOCIATE DIRECTOR RESOURCES, COMMUNITY AND ECONOMIC DEVELOPMENT DIVISION BEFORE THE COMMITTEE ON SMALL BUSINESS IJNITED STATES SElrATE ON ' THE S:IALL BUSINESS ADMINISTRATION'S SECONDARY MARKET PROCESS WE WELCOME YOUR INVITATION REPORT (...
Date Oct. 26, 1983 Report No. RCED-84-25 Title

Energy: Policies Governing BPA's Repayment of Federal Investment Still Need Revision

Report To The Secretary Of Energy Policies Governing Bonneville Power Administration’ s Repayment Of Federal Investment Still Need Revision The federal government, through the Bonneville Power Administration, has invested over $7 billion in hydroelectric facilities in the Federal Columbia River Power System. Through 1964, Bonneville repaid the federal investment using fixed annual repayments. Ho...
Date April 25, 1983 Report No. RCED-83-96 Title

SBA's 7(a) Loan Guarantee Program: An Assessment of Its Role in the Financial Market

I 3 I ’ B?THE COMPTROLLER GENERAL I Report ToThe Congress OF THEUNITEDSTATES SBA’s 7(a) Loan Guarantee Program: An Assessment Of Its Role In The Financial Market The Small Business Administration’s 7(a) Loan Guarantee Program, which enables commercial lenders to provide long-term loans to new and expanding small businesses, is one of the Federal credit programs proposed for budget cuts, GAO ...
Date April 1, 1983 Report No. AFMD-83-65 Title

Financial Management: Examination of the Federal Home Loan Bank Board's and Related Agencies' Financial Statements for the Year Ended December 31, 1982

a,” . ,’ % j 121288 h ? Request for copies of GAO reports should be sent to: U.S. General Accounting Office Document Handling and Information Services Facility P.O. Box 6015 Gaithersburg, Md. 20760 Telephone (202) 2756241 The first five copies of individual reports are free of charge. Additional copies of bound Additional audit reports are $3.25 each. copies of unbound report (i.e., letter rep...
Date Dec. 7, 1981 Report No. AFMD-82-14 Title

Financial Management: Defaulted Title I Home Improvement Loans--Highly Vulnerable to Fraud, Waste, and Abuse

~\i”T---I!!! COMPTROLLER GENERAL v - Report ToCharles H,Percy, United States Senate OFTHE UNITEDSTATES Defaulted Title I Home Improvement Loans -HighlyVulnerablIeTo Fraud, Waste, And Abuse’ Millions of dollars in defaulted home improvement loans that could be collected are written off annually by the Department of Housing and Urban Development (HUD). By eliminating wasteful management practice...
Date Feb. 9, 1981 Report No. CED-81-44 Title

Housing: HUD's Payment of Distributive Shares From the Mutual Mortgage Insurance Fund

COMPTROLLER GENERAL WASHINGTON OF D.C. THE UNITED 20548 STATES B-201669 FEBRUARY 9,198l The Honorable Samuel R. Pierce, Secretary of Housing and Urban Development Dear Mr. Secretary: Jr. II llll IlIllll I 114275 Shares from the t-HUD's Payment of Distributive Mutual Mortgage Insurance Fund (CED-81-44) -1 This report reviews the manner in which the Department of Housing and Urban Development (HUD) ...
Date Nov. 7, 1980 Report No. 113849 Title

Veterans Affairs: Survey Report on the Veterans and Dependents Education Loan Program

Urum Srms GENERAL Accou~ffi OmcE WASHINGIUN. Da 8ob48 Conrad R. Hoffman Controller (04) Voterans Administration Dear Mr. Hoffman: 113849 !a;, . I. ‘I #I I. . :. .* F ! , I. ‘* . Survey Report on the Veterans and k- ependents Education Loan progra . 3 We have completed a limited survey of the administration of the Veterans and Dependents Education Loan Program in the Veterans Administration's W...
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 April 30, 1980 Report No. ID-80-16 Title

International Affairs: Financial and Other Constraints Prevent Eximbank From Consistently Offering Competitive Financing for U.S. Exports

a BY THECOMPTROLLER*&iii?AL OF THEUNITEDSTATES yjQ#b!g112516 I 8 Report ToThe Congress Financial And Other Constraints Prevent Eximbank From Consistently Offering Competitive Financ.ing For U.S.Exports When financing from the Export-Import Bank of the United States (Eximbank) is not as attractive or available as governmentsupported export financing offered by other countries, U.S. exporters are at...
Date April 9, 1980 Report No. PAD-80-32 Title

Budget and Spending: Legislative Change Needed To Improve Budget Treatment of Certificates of Beneficial Ownership

B-114873 APRIL 9,198O The Honorable Robert N. Giaimo Chairman, Committee on the Budget House of Representatives Dear Mr. Chairman: . Change Needed To Improve l- Legislative Budget Treatment of Certificates of . Beneficial Ownershipy(E 'AD-80-32) w We have completed a report to the Budget Process Task Force, House Committee on the Budget, entitled "Federal Budget A Growing Problem" (PAD-79-20, Febr...
Date March 28, 1980 Report No. CED-80-74 Title

Housing: Better Cash Management Needed in HUD's Section 312 Housing Rehabilitation Loan Program

RELEASED 1' / Report To The Honorable Bob Traxler House Of Representatives Better Cash Management Needed In HUD’sSection 3 12 Housing Rehabilitation Loan Program The Department of Housing and Urban Development’s Section 312 Rehabilitation Program offers homeowners loans at only 3 percent interest. Department procedures require local housing agencies to deposit Federal loan funds in escrow acco...
Date March 4, 1980 Report No. FGMSD-80-37 Title

Financial Management: Delays in Implementing the Department of Housing and Urban Development's Accounting System for Its Mortgage Insurance Program

COMAROUPR UNLRAL wAsHlwoTol% OF TNt 1Iu UNITCO 87ATES O.C. B-197882 March 4, 1980 The Eonorable Edward P. Boland Chairman, Subcommittee on HUD-Independent Agencies J-1 &'(;I (7j il 1..-t:: Committee on Appropriations Eouse of Representatives 113941 Dear Mr. Chairman: ,,,,, Subject: [-,Delays in Implementing the Department of Eousing and Urban Development's Accounting System &r its Mortgage Insuran...
Date Feb. 28, 1980 Report No. GGD-80-42 Title

Financial Management: Improving Management Controls at the Federal Financing Bank

UNITED STATESGENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 OLNLRAL 00VLRNMLNT DIVISION FEBRUARY 28,198O B-197390 Mr. Paul H. Taylor Vice President and Treasurer Federal Financing Bank Dear Mr. Taylor: Improving Management Controls at the Financing Bank (GGD-80-42) c ederal 3 We recently concluded an examination of the Federal Financing Bank’s financial statements for fiscal year 1979. which g...
Date Dec. 28, 1979 Report No. FGMSD-80-6 Title

Financial Management: HEW Must Improve Control Over Billions in Cash Advances

BY THE COMPTROLLER GENERAL Report To The Congress OF THE UNITED STATES HEW Must Improve Control Over Billions In Cash Advances Due to deficiencies in HEW's management of Federal assistance advances to non-Federal organizations, assistance recipients held about $249 million in Federal money excess to their needs. This increases interest on the public debt by nearly $8.3 million annually. The report...
Date June 10, 1977 Report No. 102487 Title

Financial Management: Agency for International Development's Loan Accounting System

DOCUMENT 02487 - [A1812851) (Restricted) BESUnE (Agency for International Developuent's Loan Accounting System]. O'ine 10,. 1977. 2 pp. Report to John F. Owens, Acting Assistant Administrator, Agency for International Development: Bureau for Program and Manage lent Services; by Prank M. Zappacosta, Assistant Director, International Div. Issue Area: Accounting and Financial Peporting (2800). Contac...
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...
Date May 16, 1977 Report No. 102196 Title

Government Operations: The New York City Seasonal Financing Act of 1975, Public Law 94-143

DOCUMENT RESUME 02196 A1452447J The New York City Seasonal Financing Act of 1975, Public Law 94-1!3. May 16, 1977. 15 pp. Testimony befo.-e the Senate Committee on Banking, Housing and Urban Affairs; by Victor L. Lve, Director, General Government Div. Issue Area: Accounting and Financial Reporting (2800)); Intergovernmental Relations and Revenue Sharing 400). Contact: General Government Div. Budge...
Date Feb. 13, 1976 Report No. 090179 Title

Financial Management: SBA Financial Statements for Fiscal Year 1974

Enclosu Contents -INTERNAL CONTROL Over Document, Source Page L_j_ Strengthen Data. Controls Documents : 1. 7 de 1 SBA Form 135 Action, 2 2 Loan Lclan Approval 1 Modification or Administrative SBA Form 327 Journal Voucher, far .CO Form 274 Processing Accounting Direct 3, * 0 Revise Procedures Disbursements Transfer Administrative to Denver 3 Processing 4 Consol.idatc Denver Loan Collection and Was...
Date April 7, 1975 Report No. RED-75-345 Title

Budget and Spending: Value of the Government's Equity in the Agricultural Credit Insurance Fund

t I. . . B-1 14873 1 The Honorable The Secretary of Agriculture ':i Illlllllllllllllllllllllllllllllllllll LM097064 Dear Mr. Secretary: Pursuant to section 309(g):Z) of tie Consolidated Farm and Rural Developnt Act (7 G.S.C. 1929(g)(Z)), we have revie;sed (I) I _d 2 the Farmers Xme Administration's (FmliA',) determination of the / value of the Government's equity transferred in September 1972 from...
Date Jan. 31, 1974 Report No. B-177486 Title

Government Operations: Allegations Concerning Administration of the Farm Labor Housing Program in Palm Beach County, Florida

WA8HINOTON. l3.C. WWJ RELEASED B-177486 JAN9 1 1974 5 c-: i.. The Honorable William D. Ford, Chairman Subcommittee on Agricultural Labor ;, * Committee on Education and Labor House of Representatives Dear Mr. Chairman: Your letter of May 3, 1973, requested that we investigate and J report on-sllegations’made by the Florida Rural Legal Services, 1, Incorporated, and the American Friends Service C...
Date March 17, 1972 Report No. 092408 Title

Housing: HUD Needs To Establish Guidelines for Shorter Rehabilitation Loan Repayment Periods

Dear Mr. Hyde: Our survey of rehabilitation loan activities carried out under section 31.2 of the Housing Act of 1964, as amended, has shown that the Department of Housing and Urban Development (HUD) generally makes such loans for the maximum 20-year period allowable to borrowers who apparently coilld repay their loans over considerably shorter periods. Fle believe tilt there is a need for HUD to ...
Date March 16, 1972 Report No. 089407 Title

Agriculture and Food: Aspects of the Farm Ownership and Operating Loan Programs

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON. D.C. 20548 lllllllllllllllllllllllllllllllllllll : LM089407 CIVIL DWlSION
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 March 11, 1966 Report No. B-133220 Title

International Affairs: Report on Audit of Loan Program Financial Statements, Agency for International Development, for Fiscal Years 1962, 1963, and 1964

,ALlDITOF L04N PROGRAMFIINANCIAL STATEMENTS FOR FISCAL YEARS 1962, 1963, AND 1964 AGENCYFORINTERNATIONALDEVELOPMENT BY THE COMPTROLLER OF THE UNITED MARCH 1966 GENERAL STATES COMPTROLLER GENERAL WASHINGTON. OF DC. THE UNITED 20548 STATES B-133220 To the Speaker President of the of the Senate and the House of iiepresentatives MAR 11 1966 Herewith is our report on the audit of the Agency for Interna...