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GAO Reports by subject "Federal agency accounting systems"

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Date Report No. Title
Date March 25, 1985 Report No. GGD-85-10 Title

Tax Policy and Administration: Congress Should Consider Changing Federal Income Taxation of the Property/Casualty Insurance Industry

Studies tax revenue done by the would hand, Assoclatlon from lndlcate ellminatlon that of "o slgniflcant the PAL account. would in - OBSERVATIONS APPROPRIATE ON THE % result elimination TAX TREATMENT COSTS On the likely other result of the PAL deduction and distortions insurers. OF FUTURE by Emil in substantial between to weigh stock these and disruptions mutual facts. CONCLUSION M. Sunley competi...
Date Oct. 30, 1984 Report No. IMTEC-85-2 Title

Financial Management: Allegations of Contract Buy-In and Substantial Cost Increases in the Navy's Standard Automated Financial System

Report To The Secretary Of The Navy Allegations Of Contract Buy--in And Substantial Cost Increases In The Navy’s Standard Automated Financial System Senator William Proxmire asked GAO to reviewthe validity of allegations made to him regarding the Navy’s Standard Automated Financial System, currently under development. GAO did not find sufficient evidence to support the first allegation--that t...
Date Oct. 12, 1984 Report No. AFMD-85-5 Title

Financial Management: Survey of Actions To Correct Problems With the Navy's Military Pay System

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. ZOS48 OCTOBER 12, 1984 B-199833 The Honorable John P.,Lehman, Secretary of the Navy Dear Mr. Secretary: Jr. 125340 Subject: Survey of Actions to Correct Problems with' the Navy’s Military Pay System (GAO/AFMD-85-051 , We have completed a survey of the actions the Navy has taken or planned to correct the long-standing, serious problems bein...
Date Sept. 28, 1984 Report No. AFMD-84-75 Title

Financial Management: CARE-Based Audit Methodology To Review and Evaluate Agency Accounting and Financial Management Systems

gywl I c l CARE-Based Audit Methodology To Review And Evaluate Agency Accounting And Financial Management Systems I~~~~~~~~U GAO United States General Accounting Office September 1984 UNITEDSTATESGENERALACCOUNTINGOFFICE WASHINGTON, D.C. 20!546 September ACCOUNTING AND FINANCIAL MANAGEMENT DIVISION 28, 1984 TRANSMITTAL ----------- Here is an exposure draft of GAO's "Control and Risk Evaluation (CAR...
Date Aug. 10, 1984 Report No. AFMD-84-15-9 Title

Technical Summary: Financial Management Profile of the Centers for Disease Control

TECHNICAL SUMMARY FINANCIAL MANAGEMENT PROFILE O F THE CENTER FOR DISEASE CONTROL PREPARED BY THE STAFF OF THE U . S . GENERAL ACCOUNTING OFFICE GAOt AFMD-84-15-9 AUGUST 10, 1984 Foreword The Center for Disease Control is an organizational component of the Department of Health and Human Services. In fiscal 1982 it received approximately $350 million in budget authority. The Center is primarily res...
Date Aug. 10, 1984 Report No. AFMD-84-15-11 Title

Technical Summary: Financial Management Profile of the Food and Drug Administration

TECHNICAL SlIMMARY FINANCIAL MANAGEMENT PROFILE OF THE FOOD AND DRUC, ADMINISTRATION PREPARED THE STAFF OF THE u, s . GENERAL ACCOUNTING OFFICE RY GAO/AF'MD-84-15-11 AUGUST 10, 1984 Foreword The Food and Drug Administration is an organizational component of the Department of Health and Human Services. fiscal In 1982 it received approximately $378 million in budget authority. The Food and Druq Admi...
Date Aug. 10, 1984 Report No. AFMD-84-15-6 Title

Technical Summary: Financial Management Profile of the Health Care Financing Administration

TECHNICAL SUMMARY FINANCIAL MANAGEMENTPROFILE OF THE HEALTH CARE FINANCING ADMINISTRATION U.S. PREPARED RY THE STAFF OF THE GENERAL ACCOUNTING OFFICE GAO/AFMD-84-15-b AUGUST lo,1984 Foreword The Health Care Financing Administration is an organizational component of the Department of Health and Human Services. In fiscal 1982 it received approximately $91 billion in budget authority. The Health Care...
Date Aug. 10, 1984 Report No. AFMD-84-15-8 Title

Technical Summary: Financial Management Profile of the Health Resources and Services Administration

TECHNICAL SUMMARY FINANCIAL MANAGEMENT PROFILE OF THE HEALTH RESOURCES AND SERVICES ADMINISTRATION PREPARED BY THE STAFF OF THE U.S. GENERAL ACCOUNTING OFFICE oa474y GAO/AJ?MD-84-15-S AUGUST 10, 1984 Foreword --The Health Resources and Services Administration is an organizational component of the Department of Health and Human In fiscal 1982 it received approximately $2.8 billion in Services. The ...
Date Aug. 10, 1984 Report No. AFMD-84-15-3 Title

Technical Summary: Financial Management Profile of the HHS Central Personnel/Payroll System

TECHNICAL SUMMARY: FINANCIAL MANAGEMENTPROFILE 6F.THE CENTRAL PERSONNEL/PAYROLL SYSTEM U.S. PREPARED BY THE STAFF OF THE GENERAL ACCOUNTING OFFICE GAO/AT?MD-84-15-3 AUGUST 10, 1984 TECHNICAL SUMMARY FINANCIAL MANAGEMENTPROFILE OF THE DEPARTMENT OF HEALTH AND HUMAN SERVICES CENTRAL PERSONNEL/PAYROLL SYSTEM U.S. PREPARED BY THE STAFF OF THE GENERAL ACCOUNTING OFFICE * GAO/AF'MD-84-15-3 AUGUST 10, 19...
Date Aug. 10, 1984 Report No. AFMD-84-15-10 Title

Technical Summary: Financial Management Profile of the National Institutes of Health

TECHNICAL SUMMARY FINANCIAL MANAGEMENT PROFILE OF THE NATIONAL INSTITUTES OF HEALTH PREPARED BY THE STAFF I r OF THE U.S. GENERAL ACCOUNTING OFFICE August 10, 1984 GAO/AFMD 84-15-10 FOREWORD The National Institutes of Health (NIH) is an organizational component of the Department of Health and Human Services. In fiscal 1 9 8 2 NIH received approximately $ 4 billion in budget authority. NIFI is the ...
Date Aug. 10, 1984 Report No. AFMD-84-15-7 Title

Technical Summary: Financial Management Profile of the Office of Human Development Services, HHS

. IIIIIl1111l1ll 1 lllIll\11 III 1 1 1 124931 TECHNICAL SUMMARY FINANCIAL MANAGEMENT PROFILE OF THE OFFICE OF HTJMAN DEVELOPMENT SEXVICES DEPARTMENT OF HEALTH AND HUMAN SERVICES IJ. PREPARED BY THE STAFF OF THE S. GENERAL ACCOUNTING OFFICE AFMD- 8 4- 15 C -! (3157QY AUGUST 10, 1984 Foreword The Office of Human Development Services is an organizational component of the Department of Health and Hcma...
Date Aug. 10, 1984 Report No. AFMD-84-15-1 Title

Technical Summary: Financial Management Profile of the Office of the Secretary, HHS

I c f TECHNICAL SUMMARY FINANCIAL MANAGEMENT PROFILE OF THE OFFICE OF THE SECRETARY OF THE DEPARTMENT OF HEALTH AND HUMAN SERVICES -?. . . ?& U.S. PREPARED BY THE STAFF OF THE GENERAL ACCOUNTING OFFICE GAO/AFMD-84-15-1 AUGUST 10, 1984 FOREWORD The Office of the Secretary is an organizational component of the Department of Health and Human Services. In fiscal 1 9 8 2 it received approximately $150 ...
Date Aug. 10, 1984 Report No. AFMD-84-15-5 Title

Technical Summary: Financial Management Profile of the Social Security Administration

TECHNICAL SUMMARY FINANCIAL MANAGEMENT PROFILE OF THE SOCIAL SECURITY ADMINISTRATION PREPARED BY THE STAFF OF THE U.S. GENERAL ACCOUNTING OFFICE . AFMD-84-15-5 August 10, 1984 I !?OREWORD ponent The Social Security Administration is an organizational comIn fiscal of the Department of Health and Human Services. 1982 it accounted for approximately $169 billion in benefit and The Social Security Admi...
Date Aug. 10, 1984 Report No. AFMD-84-15-2 Title

Technical Summary: HHS, Budget Development Systems

TECHNICAL SUMMARY OF TElE DEPARTMENT OF HEALTH AND HUMAN SERVICES BUDGET DEVELOPMENT SYSTEMS U.S. PREPARED BY THE STAFF OF THE GENERAL ACCOUNTING OFFICE J AFMD-84-15-2 AUGUST 10, 1984 FOREWORD Cur survey of the budget development process and systems at the Department of Realth and Human Services focused on the fiscal 1984 budget request to identify (1) budget development systems and (2) timeframes...
Date Aug. 10, 1984 Report No. AFMD-84-15-4 Title

Technical Summary: HHS, Regional Accounting System

TECHNICAL SUMMARY AND DEPARTVENT OF HFALTF HUMAN SPRVICES REGIONAL ACCOUNTIElG SYSTEM PREPARED BY THE STAFF OF TPE 1J.S. GENERAL ACCOUNTING OFFICE AFMD-84-15-4 AUGUST 10, 1984 FOREWORD The Department of Health and Human Services' Regional Accounting System was designed to provide for standard accounting and financial reporting for all regional operations except for the Social Security Administrati...
Date June 5, 1984 Report No. 124389 Title

Special Publications: Auditing Using Microtechnology

+-. / BY FREDERICK GALLEGOS MANAGER MANAGEMENT SCIENCE GROUP U. S . GENERAL ACCOUNTING OFFICE Illllllllllllllllllllllll11111 l I 124389 i LOS ANGELES REGIONAL OFFICE , Author's Biography FREDERICK GALLEGOS is Manager of the Management Science Group at the Los Angeles Regional office, General Accounting Office. Mr. Gallegos has earned an MBA Degree and a BS Degree in Data Processing from the Califo...
Date May 18, 1984 Report No. HRD-84-34 Title

Income Security: GAO Views on the Methodology Used in an SSA Title II Study of Representative Payment

UNITED STATES GENERAL WASHINOTON, ACCOUNTING D.C. 2OS4S OFFICE MAY 18, 1984 The Honorable Claude Pepper Chairman, Subcommittee on Health Long-Term Care Select Committee on Aging House of Representatives Dear Mr. Chairman: and Subject: GAO Views on the Methodology Used in an SSA Title II Study of Representative Payment (GAO/HRD-84-34) letter and later you with: discus- sions In response to your Jul...
Date May 1, 1984 Report No. NSIAD-84-99 Title

Financial Management: Defense Logistics Agency's First-Year Implementation of the Federal Managers' Financial Integrity Act

Report To The Directdr, Defense Logistics Agency Defense Logistics Ag ncy’s First-Year Implementation 0( /$he Federal Managers’ Financial Integrity Act GAO conducted a review of 22 federal agencies’ efforts to implement the Federal Managers’ Financiat Integrity Act of 1982. The act was intended to help reduce fraud, waste, and abuse across the spectrum of faderal government operations thro...
Date April 24, 1984 Report No. NSIAD-84-96 Title

National Defense: Navy Can Improve Management of Shipyard Labor Resources Through Better Work Measurement Practices

BY THE US. GENERAL ACCOUNTING OFFICE Report To The Secretary Of The Navy Navy Can Improve Management Of Shipyard Labor Resources Through Better Work Measurement Practices This report discusses methods the Navy can use to Improve Its work measurement and cost accounting systems to control rrstng labor costs For example, Improvements are needed to --Implement effectively, --control work measurement ...
Date Jan. 10, 1984 Report No. RCED-84-9 Title

Housing: Increasing HUD Effectiveness Through Improved Management

r * X 5 ' \, ', , -. --. I H Report To The Congress Increasing The Department Of Housing And Urban Development's Effectiveness Through Improved Management VOLUME I Thsz; :; the first in a series of GAO reports evaluating management effecziveness at malor federal departments (HUD) The DepJrtment of Housing and Urban Development is strivtig to better manage its progvams and achieve its current obhec...
Date Jan. 9, 1984 Report No. AFMD-84-30 Title

Financial Management: Withdrawal of Approval of the Federal Election Commission Accounting System

COMPTROLLER GENERAL WASHINOTON OP THE UNITED STATES O.C. iWM8 January 9, 1984 The Honorable Danny L. McDonald Chairman Federal Election Commission Dear Mr. McDonald: Subject: W ithdrawal Commission of Approval Accounting Ill Illllll IllI 123202 of the Federal Election System (GAO/AFMD-84-30) We have completed a review of the Federal Election Commission as requested by the Commission. accounting sy...
Date Oct. 18, 1983 Report No. GGD-84-24 Title

Justice and Law Enforcement: FBI Management of Its Automated Information Systems

UNITEDSTAT& GENERAL ACCOUNTINGO F F ICE WASHINGTON, DE. 205411 22cos2’ 1 GENERAL GOVERNMENT DIVISION B-206422 OCTOBER 18, 1983 The Honorable W illiam H. Webster Federal Bureau of Director, Investigation Dear Judge Subject: Webster: FBI Management Of Its Automated Systems (GAO/GGD-84-24) Information a study of 12 of the FBI's autoW e have recently completed W e found that the FBI (See enc.) mated...
Date June 28, 1983 Report No. AFMD-83-19 Title

Financial Management: Action Needed To Reduce, Account for, and Collect Overpayments to Federal Retirees

BY THECOMPTROLLERGENERAL Report ToThe Congress OFTHEUNITEDSTATES Action Needed To Reduce, Account For, And Collect Overpayments To Federal Retirees The Office of Personnel Management reported overpayments of about $214 million to retired Federal civilian employees and their survivors, from the Civil Service Retirement and Disability Fund, during the 5 years ending September 30,1982. Although OPM h...
Date May 11, 1983 Report No. AFMD-83-24 Title

Financial Management: Problems With Uniform Payroll System Reported by DOT Employees

_ I8,I dl /gCfbY’;) ea%F UNITEDSTATES GENERAL ACCOUNTING OFFICE, D.C. 20548 WASHINGTON, ACCOUNTlNa MANAGEMENT AND FW.JAx,& Dl,,,SlO,, MAY 11,1983 B-210581 The Honorable United States Dear Senator Subject: Lloyd M. Bentsen ' 121645 System Reported Employees -- Senate Bentsen: Problems with Uniform Payroll 'by Department of Transportation (GAO/AFMD-83-24) ' As requested in your letter of May 3, 19...
Date April 28, 1983 Report No. AFMD-83-57 Title

Financial Management: Significant Improvements Seen in Efforts To Collect Debts Owed the Federal Government

locid”l~ I p ! t - c a am kv THEU.S.GENERALACCOUNTING OFFICE Report To The Chairman, Committee Budget, House Of Representatives On The Significant Improvements Seen In Efforts To Collect Debts Owed The Federal Government In fiscal 1982, the Office of Management and Budget maintained oversight of the administration’s debt collection initiative. Based on its review of six Federal agencies’ deb...
Date March 11, 1983 Report No. AFMD-83-51 Title

Approval of the Design of the Department of the Army Commodity Command Standard System: Wholesale Stock Fund

r-4 .. * COMPTROLLER GENERAL OF THE UNITED STATES WASHINGT0N~D.C. 20548 la07533 B-159797 'The Honorable Caspar W. Weinbrger The Secretary of Defense Attention: Assistant Secretary of Defense bnptroller) 120783 Dear Mr. Secretary: Subject: Approval of the Design of the Department of the Amy Cmmdity Ccmnand Standard System--Wholesale Stock Fund'bO/AEMD-83-51) It is my pleasure to approve the design ...
Date Feb. 9, 1983 Report No. RCED-83-2 Title

Energy: Federal Energy Regulatory Commission Makes Progress Toward Expanding User Fee Program

REPORT THEUS BY General Accounting Office Federal Energy Regulatory Commission Makes Progress Toward Expanding User Fee Program The Federal Energy Regulatory Commission is committed to become as self-sustaining as possible over the next several years. To accomplish this, it is expanding the amounts of fees collected from oil pipeline, electric, and natural gas companies which use FEN’ services. ...
Date Feb. 7, 1983 Report No. AFMD-83-37 Title

Financial Management: Improvements Needed in Internal Controls at the National Finance Center

UNITEDSTATESGENERALACCOUNTING OFFICE WASHINGTON, D.C. 20548 AccouwrlNo MANAOLMCM AND c1NAMctAL DIVISION B-210637 FEBRUARY 7,1983 The Honorable The Secretary Dear Mr. John R. Block of Agriculture Secretary: _I~L.Improvements Subject: the National Needed in Internal Controls at F inance Center (GAO/AFMD-83-37) This report summarizes the results of our review of internal controls over procurement-rel...
Date Jan. 27, 1983 Report No. AFMD-83-43 Title

Financial Management: Interior Should Solve Its Royalty Accounting Problems Before Implementing New Accounting System

(-4S BY THE US. GENERAL ACCOUNTING OFFICE Report To The Secretary Of The Interior Interior Should Solve Its Royalty Accounting Problems Before Implementing New Accounting System The Department of the Interior is developing a new royalty accounting system to correct many serious financial management problems that have plagued it for over 20 years. While GAO is encouraged by the Department's ongoing...
Date Jan. 13, 1983 Report No. GGD-83-14 Title

Some District Agencies Deposit Receipts Timely: Others Need To Improve

BY THE US. GENERAL ACCOUNTING OFFICE To The Mayor Of The District Of Columbia Some District Agencies Deposit Receipts Timely; Others Need To Improve The District has no citywide standards or procedures governing the timeliness and frequency for processing agency receipts although such standards are common elsewhere. Some agencies process and deposit receipts with D.C. treasury promptly; other agen...
Date Dec. 15, 1982 Report No. AFMD-83-41 Title

Financial Management: Approval of the Statement of Accounting Principles and Standards for the Federal Emergency Management Agency

COMPTROLLER GENERAL WASHINGTON~0.C. OF THE 20648 UNITED STATES OEC15l982 The Honorable Louis 0. Giuffrida Federal Emergency Director, Management Agency Dear Mr. Giuffrida: Subject: Approval of the Statement of Accounting Principles and Standards for the Federal Emergency Management Agency (GAO/AFMD-83-41) 120136 I It is my pleasure to approve the Statement of Accounting Principles and Standards fo...
Date Dec. 13, 1982 Report No. 120096 Title

Financial Management: Internal Financial Controls in Federal Agencies' Accounting Systems

UNITED STATES GENERAL A"CO;;JtiG WASHINGTON, D.C. OFFICE FOR RELEASE ON DELIVERY EXPECTED AT 1O:OO~ A.M. EST MONDAY, DECEMBER '13, 1982 STATEMENT OF CHARLES A. BOWSHER COMPTROLLER GENERAL OF THE UNITED STATES BEFORE THE SUBCOMMITTEE ON ENERGY, NUCLEAR PROLIFERATION, AND GOVERNMENTPROCESSES SENATE COMMITTEE ON GOVERNMENTALAFFAIRS -:INTERNAL FINAN:!AL CCJNTROLSkN FEDERAL AGENCIES' ACCOUNTING SYSTEMS...
Date Nov. 22, 1982 Report No. AFMD-83-18 Title

Financial Management: Approval of the Design of the National Park Service Accounting System

.. COMPTROLLER GENERAL OF THE 20648 UNITED STATES WASHINGT0N~D.C. 120008 The Yonorahle The Secretary Subject: James G. Watt of the Interior Approval of the Design of the National Park Service Accounting Svstem (GAO/AFMD-83-18) Dear Yr. Secretary: It is my pleasure to approve the design for the National Park Service accountinq system submitted to letter dated us for approval by Mr. Richard R. Hite'...
Date Nov. 10, 1982 Report No. AFMD-83-16 Title

Financial Management: Approval of the Design for the Terminally Operated Personnel/Payroll System

COM1’TROLLER GENERAL WASHINGTON OF THE D.C. 20548 UNITED STATES Q409lq3 NOV101982 Samuel R. of Housing Pierce, Jr. and Urban The Honorable The Secretary Development Dear Mr. Secretary: Approval of the Design Operated Personnel/Payroll (GAO/AFMD-83-16) for the Terminally System Subject: It is my pleasure to Operated Personnel/Payroll October 6, 1982, as being with the approved accounting of your ...
Date Oct. 4, 1982 Report No. AFMD-82-125 Title

Financial Management: Reapproval of the Immigration and Naturalization Service Accounting System Design

L C+lPTROLLER B- 157162 October 4, 1982 ) 14 636 The Honorable The Attorney Dear Mr. William General French Smith Attorney General: Reapproval of the Service Accounting (GAO/AFMD-82-125) Immigration and Naturalization System Design Subject: It is my pleasure to reapprove the accounting system The ~ design for the Immigration and Naturalization Service. Subsequent ( system was originally approved o...
Date Oct. 1, 1982 Report No. AFMD-82-122 Title

Information Management: Approval of the Bureau of the Mint Bullion and Monetary Accounting System Design

COMPTROLLER GENERAL WASHINGTON OF THE D.C. 20548 UNITED STATES B- 2fW303 October 1, 1982 The Honorable The Secretary Donald T. Regan of the Treasury IRIIII 119734 Dear Mr. Secretary: Subject: Approval of the Bureau of the Mint Bullion and Monetary Accounting System Design (GAO/AFMD-82-122) system design It is my pleasure to approve the accounting of the Bureau of the Mint's Bullion and Monetary Ac...
Date Sept. 15, 1982 Report No. OCG-82-1 Title

Financial Management: Major Financial Management Improvements Needed at Department of Energy

iReport To The Chairman, Subcommittee On Environment, Energy, And Natural Resources, House Committee On Government Operations OF THE UNITEDSTATES Major Financial Management Improvements Needed At Department Of Energy GAO’s review of-several-aspects of the Depart. .. ment of Energy’s financial management activities disclosed sianificant weaknesses in each of the areas examined, including intern...
Date Sept. 8, 1982 Report No. AFMD-82-71 Title

Financial Management: Major Improvements Needed in the Bureau of Indian Affairs' Accounting System

Report ToThe Congress OF THE UNITEDSTATES Major Improvements Needed In The Bureau Of lndbnAffairspAccounting System The Bureau of Indian Affairs has lost aazountability over hundreds of milfions of dollars of grant, comact, and trust funds becaurs &rr wtwnated accounting and finnce system producsa; utmllable information. Also, system tqwdag drtlibenokp, lncrwJtn0 inadequate amtrokovartireceiptttic...
Date Aug. 6, 1982 Report No. AFMD-81-105S Title

Financial Management: Defense Continues To Subsidize Sales of Secondary Items to Foreign Governments Because of Poor Pricing Policies

Comptroller General OF THE UNITED STATES “*. L Defense Continues To Subsidize Sales Of Secondary Items To Foreign Governments Because Of Poor Pricing Policies This report supplement contains GAO’s analysis and response to the comments of the Department of Defense subsequent to the GAO report issued to the Congress on October 5, 1981. GAO is responding to the comments at the request of the Chai...
Date July 12, 1982 Report No. AFMD-82-84 Title

Financial Management: Improvements Needed in the Accounting for Personal Property

UNITEDSTATES GENERALACCOUNTINGOFFKE WASHINGTON, D.C. 20548 ACCOUNTING AN0 FINANCIAL MANAGEMENT DWSION B-208109 The Honorable The Secretary James Watt of the Interior I 119275 JULY 12,1982 Dear Mr. Secretary: Subject: Improvements Needed in the Accounting Personal Property (GAO/AFMD-82-84) for Our survey of accounting for personal property at the Department of the Interior identified recurrent prob...
Date June 17, 1982 Report No. AFMD-82-95 Title

Financial Management: Approval of the Metric Board Accounting System Design

COMPTROLLER GE.:IERd-DF WASHINGTON O.C. THE w&u UNITE0 STATES June . 17, 1982 Mr. Theodore Farfaglia Executive Director United States Metric Dear Mr. Farfaglia: Board Subject: It Approval of the Metric Ecard Accounting System Design (GAO/AFVD-82-95) is my pleasure with submitted with your letter terial reqxcts and standards. to approve the design of the accounting system of June 2, 1952, as confor...
Date May 19, 1982 Report No. AFMD-82-27 Title

Financial Management: Improvements Needed in Operating and Using the Army Automated Facilities Engineer Cost Accounting System

. , * , , 1 !TIcII I . I BY THECOMPTROLLERGENERAL + Report ToThe Congress OF THEUNITEDSTATES Improvements Needed In Operating And Using The Army Automated Facilities Engineer Cost Accounting System The Army’s automated Facilities Engineer Job Order Cost Accounting System was devised to help manage a work force of about 45,000 employees charged with 92.6 billion in facility maintenance and repair...
Date May 17, 1982 Report No. AFMD-82-72 Title

Financial Management: Continuing Financial Management Problems at the Equal Employment Opportunity Commission

Report TO The Chairman, Committee Ori Labor And Human Resources Uniited States Senate OF THE‘UNITEDSTATES Cohtinuing Financial Management Problems At The Equal Employment Opportunify CoInmission he Equal Employment Opportussion has experienced severe negement problems that advers ability to properly control and r funds. The result has been inancial information from which nt decisions are made an...
Date May 14, 1982 Report No. AFMD-82-79 Title

Financial Management: Survey of the Small Business Administration's Accounting for Loan Guaranty Fees

I ACCOUNTINO MANAGhMEN-r AND rlNANClAL DlVlSloN UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTaN, D.C. 20548 Mr. Harry Controller, Business S. Carver Small Administration Dear Mr. Carver: Survey of Accounting the Small for Loan Business Guaranty Administration's Fees (GAO/AFMD-82-79) Subject: Our survey of the Small Business Administration's (SBA's) accounting for loan guaranty fees showed that ...
Date March 31, 1982 Report No. 120392 Title

Financial Management: Department of Energy Accounting and Internal Control Systems

.. . UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 For Release on Delivery Expected at 1:00 PM Wednesday, March 31, 1982 STATEMENT OF CHARLES A. HOWSHER COMPTROLLER GENERAL OF THE UNITED STATES BEFORE SUECOMMITTEE ON ENVIRONMENT, ENERGY, AND NATURAL RESOURCES HOUSE COElMITTEE ON GOVERNMENTOPERATIONS ON THE DEPARTMENTOF ENERGY'S ACCOUNTING AND INTERNAL CONTROL SYSTEMS tllr., ,,Chai...
Date Feb. 24, 1982 Report No. 117707 Title

Financial Management: Federal Departments and Agencies Failure To Collect Audit-Related Debts

I P UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 9:30 A.M. WEDNESDAY, FEBRUARY 24, 1982 STATEMENT OF CHARLES A. BOWSHER, COMPTROLLER GENERAL UNITED STATES GENERAL ACCOUNTING OFFICE BEFORE THE SUBCOMMITTEE ON LEGISLATION AND NATIONAL SECURITY COMMITTEE ON GOVERNMENT OPERATIONS HOUSE OF REPRESENTATIVES CONCERNING,FEDERAL FAILURE DEPARTMENTS AND A...
Date Jan. 29, 1982 Report No. AFMD-82-29 Title

Financial Management: Approval of Statement of Accounting Principles and Standards for Federal Labor Relations Authority

B-205667 January 29, 1982 The Ronorable Ronald W. Haughton Chairman, Federal Labor Relations Authority Dear Mr. Haughton: rSubject:LApproval Authority” f and Standards of Statement of Accounting Principles for Federal Labor Relations (AFMD-82-29) It is my pleasure to approve the Federal Labor Relations Authority’s Statement of Accounting Principles and Standards, which was submitted by Dr. Ran...
Date Jan. 12, 1982 Report No. PLRD-82-30 Title

Government Operations: Voucher Approval Procedures at the Peninsula Branch of the Defense Contract Audit Agency

UNITED &,mi GENEFUL ACCOUNTING OFFICE D.C. 20548 WASHINGTON. ?RocuRKMINT, AND RUSIM LoolsTlcs. DlVlSlON RELEASED ~-205853 JANUARY 12,1982 The Honorable Fete McCloskey, House of Representatives Dear Mr. McCloskey: Subject: Jr. Voucher Approval Procedures at the Peninsula Branch of the Defense Contract Audit Agency (PLRD-82-30) In your May 19, 1981, letter, you[asked us to review voucher approval pr...
Date Dec. 28, 1981 Report No. AFMD-82-30 Title

Financial Management: U.S. Government Printing Office Consolidated Balance Sheet

COMPTROLLER GENERAL WASHINGTON OF D.C. THE UNITED 20548 STATES DECEMBER 28,198t B-204646 To the Public U.S:Government Printer Printing Office We have examined the consolidated balance sheet of the U.S. Government Printing Office as of September 30, 1981, and the reearnings and lated consolidated statements of income and retained Our examichanges in financial position for the year then ended. natio...
Date Dec. 22, 1981 Report No. AFMD-82-31 Title

Financial Management: Weaknesses in Internal Financial and Accounting Controls at National Park Service Accounting Stations

‘ ,,, 1, UNITED Sl"A~~i!ii GENERAL ACCOUNTING OFFICE WASHINC~TON, D.C. 20548 A-L3)L\r451 w )&g.f l/?/23 221987 ACCOWNTINO MANAOI;NENT AND CINANCIAL DlVlIION OECf%d6ER B-205828 The Honorable The Secretary Dear !‘ fK. James G. Watt of the Interior Secretary: Financial Park Service and Accounting Accounting SUBJECT:” Weaknesses in Internal Controls et National Stations ,‘ (AFMD-82-31) This re...