| Date |
Report No. |
Title |
| Date Jan. 11, 1980 |
Report No. FGMSD-80-22 |
Title
i r~~~ s s L(1 lfrr~~~ 267-- F UNITED STATES GENERAL ACCOUNTING OFFICE ~~~~~WASHINGTON, D.C. 20548 DIVISION OF FINANCIAL AND
GENERAL MANAGEMENT STUDIES JANUARY 11, 1980 B-196862 ______________ The Honorable Neil E. Goldschmidt Ii111
111268 11W The Secretary of Transportation
Dear Mr. Secretary: Subject: LFederal Highway Administration Project to Redesign Its Accounts System to Eliminate Inefficien... |
| Date Jan. 9, 1980 |
Report No. FGMSD-80-10 |
Title
BY THECOMPTROLLERGENERAL Report ToThe Congress
OF THEUNITEDSTATES Defense’s Accounting For Its Contracts Has Too Many Errors--Standardized Accounting Procedures Are Needed
For 9 years, the military services and Defense Contract Administration Services regions failed to implement effective and efficient standard procedures in contract -accounting systems, Consequently, errors totaling millions of... |
| Date Jan. 3, 1980 |
Report No. PSAD-80-15 |
Title
-BY THE COMPTROLLER GENERAL Report To The Congress
OF THE UNITED STATES NASA Should Provide The Congress Complete Cost Information On The Space Telescope Program
NASA's space telescope will be the largest, most complex space observatory ever developed. Life-cycle costs--$530 million in development costs, including $296 million for project reserves, and $600 million in operations costs to the year ... |
| Date Dec. 28, 1979 |
Report No. FGMSD-80-6 |
Title
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 Dec. 11, 1979 |
Report No. B-148513 |
Title
7 ''"'2 |
| Date Dec. 11, 1979 |
Report No. FGMSD-80-11 |
Title
UMI~ STWS CEREAL
:
WASHlN6;;TClN. ACCWNTING OFFICE D.C. 2~3M DECEMBER 11, t979 B-115369 The Honorable Administrator, Protection Dear Mr. Douglas M. Costle Environmental *;;f s:',/ 1 4 Agency Costle: Protection Agency ml? nvironmental Acts to Improve Computer-Produced Reports (F-yggll) 7 -------This report discusses the need for and usefulness of financial reports produced by three of your agency's... |
| Date Nov. 30, 1979 |
Report No. FGMSD-80-18 |
Title
):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 Nov. 27, 1979 |
Report No. FGMSD-80-5 |
Title
BY THE COMPTROLLER GENERAL IZiLzIlo WV Report To The Congress
OF THE UNITED STATES Better Cash Management Can Reduce The Cost Of The National Direct Student Loan Program
Because the Department of Health, Education, and Welfare has not emphasized cash management, schools participating in the National Direct Student Loan program are holding more than an annual average of $63 million in Federal funds... |
| Date Oct. 1, 1979 |
Report No. 092317 |
Title
|
| Date Aug. 31, 1979 |
Report No. PAD-79-79 |
Title
OFTHEUNITEDSTATES By law the Comptroller General conducts a program to develop standard terms and class1 flcatlons for Federal fiscal, budgetary, and program related InformatIon, to Identify con gresslonal needs for such InformatIon, and to monitor recurring reporting requirements of the Congress and make recommendations for changes In these requirements This annual report, required by title VI I ... |
| Date Aug. 22, 1979 |
Report No. FGMSD-79-32 |
Title
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 June 6, 1979 |
Report No. FGMSD-79-34 |
Title
REPORT THEU.S. BY I11111 lllllll lllll llllllllllllllll Ill IIll
LMlwm erall iing Offi
d Accounting s Improvement The accounting system at the Long Beach and Pearl Harbor Naval Shipyards has not been implemented in full accordance with the system design for shipyards that GAO approved in June 1975. As a result, inventory values reported to Navy headquarters and the Congress were incorrect; account... |
| Date June 1, 1979 |
Report No. FGMSD-79-36 |
Title
OF THE UNITED STATES Since 1970, GAO has been reporting that although Government-owned assets are used to produce items sold to other countries, these countries have not been charged for the use of those assets. The result has been millions of dollars of subsidies. Although Defense has made a marked improvement in its efforts to recover these costs, certain problems remain. Roughly $10 million has... |
| Date May 21, 1979 |
Report No. FGMSD-79-29 |
Title
‘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
. 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 17, 1979 |
Report No. FGMSD-79-33 |
Title
REPORTBY THE . I nagement s Program
For years, Defense has had accounting and financial management problems in its foreign military sales program. Those problems have resulted in the failure to charge other governments hundreds of millions of dollars and in the inability to properly account for what has been done with billions of their dollars. In the past decade, GAO has issued over 30 reports co... |
| Date May 1, 1979 |
Report No. 094364 |
Title
|
| Date May 1, 1979 |
Report No. 091100 |
Title
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 Dec. 21, 1978 |
Report No. FPCD-79-20 |
Title
UNITEDSTATES GENERALA~COUN~ING'OFF~~
WASHINGT-N, .
FEOERAL WMPENBATION W!3?SONNEL DIVISION AND l&C. 20548 . 47
. .I -. 113 OEC$3 1978 =l 1 ” The Honorable James T. McIntyre, Director, Office of Management Dear Mr. McIntyre: Jr. . -~~ At the request of the House SubcoKittee on CompensaCommittee on Post Office and tion and Employee Benefits, Civil Service, the General Accounting Office pvertime pr... |
| Date Dec. 12, 1978 |
Report No. FPCD-78-93 |
Title
COMPTROLLER GENERAL
WASHINGTON OF THE
DC UNITED STATES
h Y 20548 B-110497
s The Honorable Abraham Rlbrcoff ChaIrman, Committee on ls Governmental AffalrsS@@ Unlted States Senate
A DECEMBER 12,1978 The Honorable Robert N. C. Nix Chairman, Committee on Post Office and Clvll Service House of Representatives 110899 Public Law 91-189 (5 U.S.C. 1304) requires the Comptroller General to report at least o... |
| Date Nov. 15, 1978 |
Report No. FGMSD-79-2 |
Title
DOCUMENT RBSUME
07684 rC324e -01 /t (K //, - Correct Balance of Navy's Foreign Military Sales Trust Fund Unknown. FGmSD-79-2; B-132900. Novester 15, 1978. Released November 15, 1978. 8 pp. Report to Rep. George H. Mahon, Chairman, House Committee on Appropriations; by Elmer B. Staats, Comptroller General. Issue Area; Accounting and Financial Reporting: Overobligations and Overexpenditures (2804). ... |
| Date June 6, 1978 |
Report No. FGMSD-78-36 |
Title
DCCUEBT RLESUIB
06249 - (B16666891 (Restricted) F'nancial Audits in Federal Executive Dranch Agencies. FGCSD-78-36; B-160759. June 6, 1978. 15 pp. + 5 appendices (35 PP.). Report to Sen. Thomas f. BagLeton, Chairasn, Senate Committee on Governmental Affairs: Efficiency and the District of Columbia Cneral. Subcommittets; by Robert F. Keller, Acting Ccaptrcller Issue Area: Internal Auditing Systems:... |
| Date May 26, 1978 |
Report No. FGMSD-78-24 |
Title
|
| Date May 17, 1978 |
Report No. 105970 |
Title
DOCUMENT RESUME
05970 B1386427] [Federal Accounting and Auditing Act of 1978]. Hay 17, 1978 pp. + 4 enclosures (32 pp.). 9 Testimcny before the House Committee on Government Operations: Legislation and National Security Subcommittee; by Elmer B. Staats, Comptrcller General. Contact: Office of the Comptroller General. Congressional Relevance: House Committee on Government Operations: Legislation an... |
| Date May 16, 1978 |
Report No. 090235 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE
WASHINGTON, D C 20548 COMMUNITY DEVELOPMENT AND ECONOMIC DIVISION MAY 161978 Mr. WIllLam A. Medlna Asslstant Secretary for Admlnlstratlon Department of Housing and Urban Development \ Dear Mr, Medlna on our examlnatlon of the As you are aware, the report fiscal year 1976 financial statements of the Federal Housing AdmInistration (CED-78-95, dated April 28, 1... |
| Date May 1, 1978 |
Report No. 092320 |
Title
*r. - .( REVTEW GUIDE FOR
FEDERAL AGENCY
ACCOUNTLNG SYSTJZM DESIGNS : ADP APPLICATION UNITED STATES GENERAL ACCOUNTING OFFICE MAY 1978 .. . ..
. .
REVIEW GUIDE FOR FEDERAL AGENCY
ACCOUNTING SYSTEM DESIGNS : ADP SECTION INTRODUCTION OBJECTIVES PAGE . .. .....................
e 1 ....................... 0 . 2 DISCUSSION . . . . . . . . . . . . . . . . . . . . . . . . . 3 INTERNAL CONTROLS: GENERAL .... |
| Date Jan. 1, 1978 |
Report No. 095099 |
Title
Federal Gowrnment Accounting Pamphlet Numbar 4 Illustrative Accounting Procedures For Federal Agencies G lJlDELlNES FOR ACCOUNTING FOR AUTOMATIC DATA PROCESSING COSTS UNITED STATES GENERAL ACCOUNTING OFFICE
1978 FEDERAL GOVERNMENT ACCOUNTING SERIES d This series of pamphlets on Federal Government accounting may be ordered from the Superintendent of Documents. U.S. Government Printing Office, Washi... |
| Date Sept. 22, 1977 |
Report No. 090181 |
Title
WMiHINGTQN
803 FALLS CHURCH, FEGIONAL
VIRGINIA OFFICE
22046 F I FTH FLOOR WEST BROAD STREET 040 181 Ns. Mary Jane Calals Acting Assocxate Commlssloner Offlce of Guaranteed Student Loans Offxce of Edxatlon Department of Health, Education, and Welfare Dear Ms. Calais: We have completed our review of the flnanclal statements of the Guaranteed Student Loan Fund (Fund) for the fxscal year ended June 30... |
| Date Sept. 13, 1977 |
Report No. GGD-77-80 |
Title
DCCUMENT RESUME 03506 A2573711] Technical Assistance: A Way to Promote Better Management of Guam's Resources and to Increase Its Self-Reliance. GGD-77-80; B-146742. September 13, 1977. 36 p. + appendix (5 pp.). Report to the Congress; by Elmer B. Staats, Comptroller General. Ccntact: General Government Div. Budget unction: General Government: xecutive Direction and Management (802). Organization C... |
| Date Sept. 12, 1977 |
Report No. FGMSD-77-73 |
Title
DCCUMET RESUME 03464 - (A2573703] (Restricted) (ApFroval cf System Design for General Accounting at 5aval Air Stations (Class II)]. FG!SD-77-73; B-159797. September 12, 1977. 2 pp. Report to SEcretary, Department of Defense; by Elmer B. Staats, Ccmptroller General. Issue Area: Accounting and Financial Reporting (2800). Contact: Financial and General Management Studies Div. Budget Function: Miscell... |
| Date Aug. 22, 1977 |
Report No. 090188 |
Title
|
| Date July 29, 1977 |
Report No. 091299 |
Title
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. 102487 |
Title
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
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 Jan. 28, 1977 |
Report No. 102478 |
Title
DOCUMENT FESUME 02478 -[A1712713] (Restricted) [Accounting and Reimburseaent for Foreign Military Sales]. January 28, 1977. 3 pp. + enclosure ,1 pp.). Report to Col. Emil J. Klingenfrs, Deputy Commander, Department of the Army: International Logistics Command, New Cumberland, PA; by Allen R. Voss, Regional Manager, Field Cperdtions Div.: --R-ei-o-n-a-l Office -(Philadolphi-a)-..--.-- - Issue Area:... |
| Date Jan. 1, 1977 |
Report No. 092318 |
Title
-a REVIEW GUIDE FOR
FEDERAL AGENCY ACCOUNTING SYSTEM DESIGNS REVIEW GUIDE FOR FEDERAL AGENCY ACCOUNTING SYSTEM DESIGNS TABLE OF CONTENTS Section 1 Introduction Statutory Requirements, Relationship to Other Systems, and Relationship to Other Financial Management Functions F I N A N C I A L Reports to be Prepared Adequacy of Reports Report Qualities Fund Control Reports A C C O U N T
7 8 Page 1-1 .
... |
| Date Dec. 1, 1976 |
Report No. 095093 |
Title
Prepared by the OFFICE OF THE GENERAL COUNSEL U.S. GENERAL ACCOUNTING OFFICE
December 1976 FOREWORD
Since the enactment. of the Biidget and Accounting Act. 1911. which created the General Accoiinting Oflice. nii~iieroii~ statutes haye increased or affected the responsibilities of the Office. This book? along with the June 1976 and December 1976 snpplements, conil~risesa coinpenclium of statutory a... |
| Date Oct. 8, 1976 |
Report No. FGMSD-76-84 |
Title
llllllllIIllllIIIlllllllllllllllllllllll
LM100003 UNITED STATES GENERAL ACCOUNTING OFFICE Audit Coverage (IIf Internal Financial Operations
Department of Agriculture Ths Accou’nting and Auditing Act ‘of 1950 requires the head of each agency to establish and maintain rfstems of internal control, including appropriate internal audit, in order to provide effective control over and account. abilit... |
| Date Sept. 2, 1976 |
Report No. FGMSD-76-34 |
Title
I'EI'()fl0 ' (t/2 7'1ii.: ( ()I '().111'1'H()l ¢;i'\'.\:iA I. 1-l7.: 7 I-,' 1.'A1i'II) TT. I ''tES Improvemnents Needed In Accounting System Operations
ill Wh;t.1 :t,': .. , i"-' '~:',d ! i :j .. . , ... The .- i I . - . ., ':R.- .: r 6, ,: . . ,: fGi .... " AAAt : 7 i 'IlTHE RE., DI)ER: , 'S EER4 L P.A 1;ES' OF' 7I1E FOLLO WiVIG M.4 T;ERI.4A L .1.4 B1E IILE,;IBLE BEC.A USE OF THE POOR QI A LITY ... |
| Date Aug. 2, 1976 |
Report No. 095092 |
Title
L -. YANAGEMENT INVOLVEMENT ,%N: i !, . PlANNlNG .CONTRACTING . DESIGN1ING aDEVELOPING .TESTlNG l IMPLEMENTING . OPERATING In most Federal departments arId agencres, managers ~rvl~ived I” planning, executing, and evaluating programs rely heavily ~.:n computer-based management information systems for decisromnakrng. Departments and agencies not only rnust acquire and maintain these systems, espec... |
| Date July 23, 1976 |
Report No. PSAD-76-160 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE
WASHINGTON, D.C. 20O4P PJOCURVMENT ANT, SYSTVM ACQUISITION VIVIStIO 5-178214
The Honorable lack Eckerd Administrator of General Services,
General Services Administration Dear Mr. Eckeri: JUL 'i 197 We have completed a survey to determine how civilian life cycle costing (LCC), Government agencies are implementing a procurement technique for eadluating tale to... |
| Date July 2, 1976 |
Report No. FGMSD-76-45 |
Title
I The The klonorat1e Secretary I.%. of Defense F Dear data n?s 9 _I Secretary: r?corjing a:;2 relatd Lnd reporting fina;lcial sK;rplus fund _-__.__---_ -x~ll---~-alscounfs I The Navy's method of' in SUCCESSOR accounts to De improved. Each year the Navy systematically deok>ligates, wlrhout proper justification, millions of dollars ill otliga+ions rccorded in its Militerv Personnel and Operation and... |
| Date June 25, 1976 |
Report No. FGMSD-76-67 |
Title
UNITjib GENERA
LIBRARY SYSTEM G OFFICE Need For Greater Audit Coverage Of Internal Financial Areas
Department of Labor The Budget and Accounting Procedures Act of 7950 requires the head of each agency to establish and maintain systems of internal control, including appropriate irrJe~~~J,~+ in order to provide effective control over and accountability ,,aJ( all funds, property, and _m*smmwAs 1 --m-... |
| Date June 18, 1976 |
Report No. FGMSD-76-43 |
Title
2 r VJA~JHfNGxN. 3.2 xx% CI’IIS13N‘-7L;z31s CP i;-aF’rrilr,~z.hL GErtF‘AL;.PcJ MA:&.;.: 1llllllllllllllllIlllllllll
LM098138 We have made d sur;ley of th* extent intxern31 audits of fFr,ancicl repGn:ts that and agencies (agencic:s i were recyirer! to and the extent that merit of the Treasury TieWed accounLing systems producing 2ic ! ._ and frequency of Zedcrai d*partz~nts sab,r.it: to C;7e... |
| Date May 6, 1976 |
Report No. 091275 |
Title
UNITEDSTATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 For Release on Delivery Expected at 11:OO A.M. EDT Thxysday, May 6, 1976 REMARKS OF ELMERB.STAATS
LM091275 lIllIllllIlllIIlllllllll TO THE COMMITTEE INVESTIGATE TO ABALANCED FEDERAL BUDGET OF TBE DEMOCRATIC RESEARCH ORGANIZATION Oil IMPLEMENTING ACCRUAL ACCOUNTING WITHIN 'IBE FEDERAL G0iERNMENT Mr. Chairman and Members of the Committee:... |
| Date Feb. 6, 1976 |
Report No. MWD-76-90 |
Title
7, . . - --4 i Tne %morable Richard L. kdministrator of \Jeterans Veterans Adninistration Dear Hr. Rsurfebush: Roudebush .xffairs Ke have Administration
(C&P) benefit surveyed the internal (VA) computer-based payrcent system. controls for Compensation the Veteras and Pension ,nrl made limited tests of theecontrol mtztis Se observed and ptocedures enrrloy& at the VA Data Processing Center, Hines, I... |
| Date Jan. 1, 1976 |
Report No. 090956 |
Title
|
| Date Jan. 1, 1976 |
Report No. 092319 |
Title
e . , -? . . c' 7'
-n
I c REVIEW GUIDE
FOR FEDERAL AGENCY PAYROLL SYSTEM DESIGNS UNITED STATES GENERAL ACCOUNTING OFFICE JANUARY 1976 . .
REVIEW GUIDE FOR FEDERAL AGENCY PAYROLL SYSTEM DESIGNS TABLE OF CONTENTS Page Introduc tion Principal Objectives of a Payroll System General System Information Processes:
4 1-1
2- 1 3- 1 Authorizing Documents Time and Attendance and Leave Reporting Deductions, A... |
| Date Oct. 23, 1975 |
Report No. FGMSD-76-13 |
Title
REPORT TO THE CONGRESS - BYTHECOMPTROLLERGENERAL OFTHE UNITEDSTATES IIllIAlllllllIIllIIIIlllll
LM099999 ?3tatus,Progress,And-Problems In Federal Agency Accounting During FiscalYear During fiscal year 1975, the Comptroller General approved the designs of 27 executive agency accounting systems--the highest number yet approved in any single year. Fifty-two percent of the Government’s accounting sys... |
| Date Oct. 17, 1975 |
Report No. FGMSD-76-25 |
Title
llCT I 7 1375
The Honrreble The Secr.ttary Dear Jr. of State 79 d ‘- Illlllllllllll Ill11 Ill Ill11 11111 11111 Ill11 Ill1
LM096799 secretary: 12 , ~~$. In our February 13, 1?75, report to you (E-179343) ‘~;e pointed of State (Staid), which provides accounting cut that tht '-;: arunent services at overseas locations for both State and the L’tlited States InLorma*ion .S~e.;~cy (USIA). is net ... |
