| Date |
Report No. |
Title |
| Date Nov. 15, 2000 |
Report No. GAO-01-30 |
Title
United States General Accounting Office GAO
November 2000 Report to Congressional Committees DEFENSE INVENTORY Implementation Plans to Enhance Control Over Shipped Items Can Be Improved GAO-01-30 Contents Letter Appendixes
Appendix I: Status of DOD's Actions Regarding Secondary Items 3 22 33 37 38 Appendix II: Comments From the Department of Defense Appendix III: GAO Contacts and Staff Acknowledgm... |
| Date Nov. 15, 2000 |
Report No. GAO-01-40 |
Title
United States General Accounting Office GAO
November 2000 Report to Congressional Requesters CENTERS FOR DISEASE CONTROL AND PREVENTION Independent Accountants Identify Financial Management Weaknesses GAO-01-40 United States General Accounting Office Washington, D.C. 20548 Le er t November 15, 2000 The Honorable Arlen Specter Chairman The Honorable Tom Harkin Ranking Minority Member Subcommittee o... |
| Date Nov. 1, 2000 |
Report No. 164265 |
Title
J o i n t F i n a n c i a I M a n a g e m e n t I m p r o v e m e n t P r o g r a m (JFMP)
A Newsletter for Government Financial Managers Fall 2000 Vol. 12. No. 3. Financial Management System Improvements
A Joint Perspectwe 2
Scantlebury Award Nominations Two clear drivers for Federal agency financial management plans are the Chief Financial Officers (CFO) Act of 1990 and the Federal Financial
Man... |
| Date Nov. 1, 2000 |
Report No. GAO-01-159SP |
Title
United States General Accounting Office GAO
November 2000 Determining Performance and Accountability Challenges and High Risks GAO-01-159SP Contents Foreword Determining Performance and Accountability Challenges and High Risks
Introduction Criteria for Identifying and Assessing Major Program and Mission Areas Criteria for Assessing Agency Management and Program Performance Criteria for Determining... |
| Date Nov. 1, 2000 |
Report No. 164305 |
Title
Federal Accounting Standards Advisory Board ELIMINATION OF DISCLOSURES RELATED TO TAX REVENUE TRANSACTIONS THE INTERNAL REVENUE SERVICE, CUSTOMS, AND OTHERS Amending SFFAS 7 for Revenue and Other Financing BY Accounting Sources Statement of Federal Financial Accounting Exposure Draft Standards Written comments are requested by February 16,200l November 2000 THE FEDERAL ACCOUNTING STANDARDS ADVISOR... |
| Date Oct. 27, 2000 |
Report No. GAO-01-37R |
Title
United States General Accounting Office Washington, DC 20548 October 27, 2000 Mr. Charles P. Nemfakos Senior Civilian Official for the Office of the Assistant Secretary of the Navy (Financial Management and Comptroller) Subject: Financial Management: Improvements Needed in the Navy’s Reporting of General Fund Inventory Dear Mr. Nemfakos: As a part of our annual audit of the governmentwide financ... |
| Date Oct. 16, 2000 |
Report No. GAO-01-104R |
Title
United States General Accounting Office Washington, DC 20548 October 16, 2000 The Honorable John R. Kasich Chairman, Committee on the Budget House of Representatives The Honorable Judy Biggert House of Representatives Subject: Department of Education: Status of Financial Management Weaknesses Reported in the Fiscal Year 1999 Financial Statement Audit In response to your request and subsequent disc... |
| Date Oct. 6, 2000 |
Report No. GAO-01-43 |
Title
United States General Accounting Office GAO
October 2000 Report to the Chairman, Committee on the Budget, House of Representatives FEDERAL ACCOUNTING AND REPORTING Framework for Assessing the Reliability of Budget Execution Data Is Not Yet Fully Implemented GAO-01-43 Contents Letter Appendixes
Appendix I: Objectives, Scope, and Methodology 3 26 28 34 Appendix II: SBR Preparation and Linkage to the... |
| Date Oct. 1, 2000 |
Report No. JFMIP-SR-00-4 |
Title
Federal Financial Management System Requirements Property Management Svstems Riiquirements JFMIP-SR-00-4 October 2000 r
WhatisJFMIP? - The Joint Financial Management Improvement Program (JFMD?) is a joint undertaking of the U.S. Department of the Treasury, the General Accounting Office, the Office of Management and Budget, and the Office of Personnel Management, working in cooperation with each ot... |
| Date Sept. 29, 2000 |
Report No. AIMD-00-317 |
Title
United States General Accounting Office GAO
September 2000 Report to Congressional Requesters FINANCIAL MANAGEMENT Census Monitoring Board Disbursements, Internal Control Weaknesses, and Other Matters GAO/AIMD-00-317 Printed copies of this document will be available shortly.
GAO Form 171 Rev. (3/99) U.S. GOVERNMENT PRINTING OFFICE 1991-523-762 Contents Letter Appendixes
Appendix I: Census Monitori... |
| Date Sept. 29, 2000 |
Report No. AIMD-00-307 |
Title
United States General Accounting Office GAO
September 2000 Report to Congressional Committees FINANCIAL MANAGEMENT Federal Financial Management Improvement Act Results for Fiscal Year 1999 GAO/AIMD-00-307 United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-286104 September 29, 2000 The Honorable Fred Thompson Chairman The Honorable Joseph... |
| Date Sept. 29, 2000 |
Report No. AIMD-00-288 |
Title
United States General Accounting Office GAO
September 2000 Report to Congressional Requesters FINANCIAL MANAGEMENT Impact of RUS’ Electricity Loan Restructurings GAO/AIMD-00-288 Contents Letter Appendixes
Appendix I: Key Policies and Procedures Used to Settle Debt Owed by Electric Borrowers 3 24 28 36 Appendix II: Comments From the Rural Utilities Service Appendix III: Staff Acknowledgments Abbr... |
| Date Sept. 29, 2000 |
Report No. GGD-00-185 |
Title
United States General Accounting Office GAO
September 2000 Report to the Chairman, Subcommittee on Immigration and Claims, Committee on the Judiciary, House of Representatives IMMIGRATION BENEFITS INS Not Making Timely Deposits of Application Fees GAO/GGD-00-185 United States General Accounting Office Washington, D.C. 20548 General Government Division B-285116 September 29, 2000 The Honorable Lama... |
| Date Sept. 19, 2000 |
Report No. T-AIMD-00-323 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 9:30 a.m. Tuesday, September 19, 2000 Testimony
Before the Subcommittee on Oversight and Investigations, Committee on Education and the Workforce, House of Representatives FINANCIAL MANAGEMENT Financial Management Challenges Remain at the Department of Education
Statement of Gloria L. Jarmon Director, Health, Education... |
| Date Sept. 15, 2000 |
Report No. AIMD-00-259 |
Title
United States General Accounting Office GAO
September 2000 Report to Congressional Requesters INDIAN TRUST FUNDS Improvements Made in Acquisition of New Asset and Accounting System But Significant Risks Remain GAO/AIMD-00-259 United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-284142 September 15, 2000 The Honorable Ben Nighthorse Campbel... |
| Date Sept. 13, 2000 |
Report No. AIMD-00-312R |
Title
United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-286184 September 13, 2000 Mr. Nelson Toye Deputy Chief Financial Officer Office of the Under Secretary of Defense (Comptroller) Subject: Financial Management: Financial Reporting Issues Related to the Navy’s Direct Vendor Delivery Initiative Dear Mr. Toye: As a part of our ongoing effort... |
| Date Aug. 29, 2000 |
Report No. AIMD-00-263 |
Title
United States General Accounting Office GAO
August 2000 Report to the Chairman, Committee on Small Business, U. S. Senate FINANCIAL MANAGEMENT Status of Financial Management Issues at the Small Business Administration GAO/AIMD-00-263 United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-284835 August 29, 2000 The Honorable Christopher S. Bo... |
| Date Aug. 18, 2000 |
Report No. AIMD-00-228 |
Title
United States General Accounting Office GAO
August 2000 Report to Congressional Requesters FINANCIAL MANAGEMENT Review of Education’s Grantback Account GAO/AIMD-00-228 United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-285684 August 18, 2000 The Honorable Pete Hoekstra Chairman The Honorable Charlie Norwood Vice Chairman Subcommittee o... |
| Date Aug. 7, 2000 |
Report No. AIMD-00-236R |
Title
United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-285660 August 7, 2000 Mr. Richard Gregg Commissioner Financial Management Service Department of the Treasury Subject: Internal Controls: Disbursement Processing Controls Need Improvement Dear Mr. Gregg: We recently reported on the U.S. government’s financial statements for fiscal year 1 ... |
| Date Aug. 1, 2000 |
Report No. OCG-00-12 |
Title
United States General Accounting Office GAO
August 2000 Exposure Draft Determining Performance and Accountability Challenges and High Risks GAO/OCG-00-12 Contents Preface 1 Determining Performance and Accountability Challenges and High Risks Figures 2 Introduction 2 Criteria for Identifying and Assessing Major Program and Mission Areas 3 Criteria for Assessing Agency and Program Performance and Re... |
| Date July 20, 2000 |
Report No. T-AIMD/NSIAD-00-264 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10 a.m. Thursday, July 20, 2000 Testimony
Before the Task Force on Defense and International Relations, Committee on the Budget, House of Representatives DEPARTMENT OF DEFENSE Implications of Financial Management Issues
Statement of Jeffrey C. Steinhoff Assistant Comptroller General Accounting and Information Managemen... |
| Date June 29, 2000 |
Report No. RCED/AIMD-00-148 |
Title
United States General Accounting Office GAO
June 2000 Report to the Committee on Transportation and Infrastructure, House of Representatives HIGHWAY FUNDING Problems With Highway Trust Fund Information Can Affect State Highway Funds GAO/RCED/AIMD-00-148 Contents Letter Appendixes
Appendix I: Relationship Between Highway User Tax Receipts and Federal Highway Program Funds 3 16 Appendix II: Treasury... |
| Date June 23, 2000 |
Report No. NSIAD-00-109 |
Title
United States General Accounting Office GAO
June 2000 Report to Congressional Requesters DEFENSE INVENTORY Army Needs to Strengthen and Follow Procedures to Control Shipped Items GAO/NSIAD-00-109 Contents Letter Appendixes
Appendix I: Objectives, Scope, and Methodology 3 20 23 24 26 27 Table 1: Shipments Without a Notification of Receipt for Fiscal Year 1998 Table 2: Type of Shipments Reported as ... |
| Date June 6, 2000 |
Report No. T-AIMD-00-178 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10 a.m. Tuesday, June 6, 2000 Testimony
Before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform, House of Representatives FINANCIAL MANAGEMENT Agencies Face Many Challenges in Meeting the Goals of the Federal Financial Management Improvement Act
Statement of Jeffrey ... |
| Date June 6, 2000 |
Report No. T-AIMD-00-211 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10 a.m. Tuesday, June 6, 2000 Testimony
Before the Subcommittee on National Security, Veterans Affairs, and International Relations, Committee on Government Reform, House of Representatives FINANCIAL AUDITS American Battle Monuments Commission
Statement of David L. Clark Director, Audit Oversight and Liaison Accounting... |
| Date June 1, 2000 |
Report No. 163908 |
Title
J o i n t Financial M a n a g e m e n t Improvement Program A Newsletter for Government Financial Managers Summer 2000 Vol. 12. No. 2. 2000
A Joint Perspective Federal Financial Management Report 2
New CFO Council Members 3
CFO Council Retreat 3 FiwancidManagement
JesseL. Fun&es, NRC 4 &lark Canzey, Education 5 SystemsImplementation Roadmap 6 @wemental . Systems 7 Testfor Core
Profile he U.S. Offi... |
| Date May 31, 2000 |
Report No. RCED-00-67 |
Title
United States General Accounting Office GAO
May 2000 Report to Congressional Requesters FOREIGN RELATIONS Better Accountability Needed Over U.S. Assistance to Micronesia and the Marshall Islands GAO/RCED-00-67 Contents Letter Appendixes
Appendix I: Financial Provisions of the Compact of Free Association 5 30 33 56 64 65 78 Appendix II: Agency Assistance Provided to the Federated States of Micrones... |
| Date May 31, 2000 |
Report No. AIMD-00-127 |
Title
United States General Accounting Office GAO
May 2000 Report to the Chairman, Subcommittee on Water and Power, Committee on Resources, House of Representatives BUREAU OF RECLAMATION Information on Operations and Maintenance Activities and Costs at Multipurpose Water Projects GAO/AIMD-00-127 United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division... |
| Date May 10, 2000 |
Report No. 163644 |
Title
Federal Accounting Standards Advisory Boaid 441 G Street NW, Suite 6814 Mail Stop 6K17V Washington, Dk 20548 (202) 512-7350 Fax (202) 512-7366 May IO, 2000 To: .Heads of Agencies, Users, Preparers, and Auditors of Federal Financial Information The Federal Accounting Standards Advisory Board (the Board) is pleased to issue, as an Exposure Draft (ED), Credit Procram Reconciliation and Technical Ame... |
| Date May 3, 2000 |
Report No. AIMD-00-101 |
Title
United States General Accounting Office GAO
May 2000 Report to the Secretary of Defense FOREIGN MILITARY SALES Air Force Controls Over the FMS Program Need Improvement GAO/AIMD-00-101 United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-284676 May 3, 2000 The Honorable William S. Cohen The Secretary of Defense Dear Mr. Secretary: Since Oct... |
| Date May 1, 2000 |
Report No. 163682 |
Title
FASAB Federal Accounting Standards Advisory Board L Amendments To AccountingStandards For Direct Loans and Loan Guarantees
In Statement of Federal FinanciaLAccounting Standards No. 2 r Statement of Federal Financial Accounting Standards No. 18 May 2000 THE FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD The Federal Accounting Standards Advisory Board (the FASAB or “the Board”) was established by t... |
| Date April 28, 2000 |
Report No. OSI/NSIAD-00-147 |
Title
United States General Accounting Office GAO
April 2000 Report to the Honorable Duncan L. Hunter, House of Representatives INVENTORY MANAGEMENT Better Controls Needed to Prevent Misuse of Excess DOD Property GAO/OSI/NSIAD-00-147 United States General Accounting Office Washington, D.C. 20548 Office of Special Investigations B-284877 April 28, 2000 The Honorable Duncan L. Hunter House of Representati... |
| Date April 19, 2000 |
Report No. AIMD-00-117R |
Title
A eGA0
Accountability
l Integrity l Rolhbllfty United States General Accounting Washington, DC 20548 Office ACCOUII~~II~ and Information Management Division B-284836 April 19,200O Mr. Dennis H. Smith Director, VA Maryland Health Care System Department of Veterans Affairs 10 North Greene Street Baltimore, Maryland 21201 Subject: VA Svstems Securitv: Information VA Marvland Health Care Svstem Svstem... |
| Date April 13, 2000 |
Report No. AIMD-00-62R |
Title
|
| Date April 1, 2000 |
Report No. SP-00-18 |
Title
J 0 i n t Financial M a n a g e m e n t I m p r 0 v e m e n t Program A Newsletter for Government Financial Managers Spring 2000 Vol. 12. No. 1. jA J&t 2 I’ers~ective vcr 930 participants attended the JE‘MIl”s 29th Ann~~al ban&~1 Management Confercncc on March 14, 2000 at the Hilton Washington and Towers in Washington, IX. The theme of this year’s conftirence was “Fcdcral Financial Manag... |
| Date April 1, 2000 |
Report No. AIMD-21.2.6 |
Title
United States General Accounting Office GAO
April 2000 Financial Management Series DIRECT LOAN SYSTEM REQUIREMENTS Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act GAO/AIMD-21.2.6 ______________________________________________________________________________ CONTENTS ______________________________________________________________________________ Preface Overvie... |
| Date April 1, 2000 |
Report No. AIMD-21.2.5 |
Title
United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-284733 April 2000 HEADS OF DEPARTMENTS AND AGENCIES The Federal Financial Management Improvement Act (FFMIA) of 1996 requires, among other things, that agencies implement and maintain financial management systems that substantially comply with federal financial management systems requireme... |
| Date April 1, 2000 |
Report No. AIMD-00-134 |
Title
United States General Accounting Office GAO
April 2000 Accounting and Information Management Division EXECUTIVE GUIDE Creating Value Through World-class Financial Management GAO/AIMD-00-134 Preface
To help promote effective implementation of federal financial management reform, we studied the financial management practices and improvement efforts of nine leading public and private sector finance o... |
| Date April 1, 2000 |
Report No. SP-00-22 |
Title
‘Fedetkl Accounting Standards Advisory Board, 441 G St., 6K17V, NW.Washington, 202-512-7350.FAX-202-512-7366.Web Page htto://www.financenet.aov/fasab.htm Issue 61, Apr.-May, 2000 DC 20546 AICPA issues SAS 91
As We previously reported, the American ln&itute of Certified Public Adcountants (AICPA) has recognized FASAB as the body that promulgates generally accepted accounting princirjles for Feder... |
| Date April 1, 2000 |
Report No. B-285019 |
Title
`N Financial Report of the United States Government A Mes sage from the Sec re tary of the Treasury .................................... ............................ Management'sDiscussionandAnalysis .............. General Accounting Office Report .............................................. ComptrollerGeneral'sStatement . Audi tor'sReport ........................................................... |
| Date March 31, 2000 |
Report No. AIMD-00-131 |
Title
United States General Accounting Office GAO
March 2000 Report to the Congress FINANCIAL AUDIT 1999 Financial Report of the United States Government GAO/AIMD-00-131 Comptroller General of the United States United States General Accounting Office Washington, DC 20548 B-285074 March 31, 2000 The President of the Senate The Speaker of the House of Representatives Implementation of important legislativ... |
| Date March 31, 2000 |
Report No. T-AIMD-00-137 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10 a.m. Friday March 31, 2000 Testimony
Before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform, House of Representatives AUDITING THE NATION'S FINANCES Fiscal Year 1999 Results Continue to Highlight Major Issues Needing Resolution
Statement of David M. Walker Comptr... |
| Date March 27, 2000 |
Report No. JFMIP-SR-00-2 |
Title
Federal Financial Management System Requirements Property, ( Managelnent - symls Requirelents ;;fA;,P-SR-00-2 2000 What JFMIP? is
The Joint Financial Management Improvement Program (JFMIP) is a joint undertaking of the U.S. Department of the Treasury, the General Accounting Office, the Office of Management and Budget, and the Office of Personnel Management, working in cooperation with each other a... |
| Date March 24, 2000 |
Report No. AIMD-00-88R |
Title
£ Accountability * Integrity * Reliability GAO United States General Accounting Office Washington, DC 20548 Accounting and Information Management Division B-284614 March 24, 2000 Mr. Norman E. Browne Chief Executive Officer, New Mexico VA Health Care System Department of Veterans Affairs 1501 San Pedro Drive, SE Albuquerque, New Mexico 87108 Subject: VA Systems Security: Information System Contro... |
| Date March 21, 2000 |
Report No. T-AIMD-00-115 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 2 p.m. Tuesday, March 21, 2000 Testimony
Before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform, House of Representatives FINANCIAL MANAGEMENT USDA Faces Major Financial Management Challenges
Statement of Linda M. Calbom Director, Resources, Community, and Economic ... |
| Date March 15, 2000 |
Report No. AIMD-00-66 |
Title
United States General Accounting Office GAO
March 2000 Report to the Administrator, Health Care Financing Administration MEDICARE FINANCIAL MANAGEMENT Further Improvements Needed to Establish Adequate Financial Control and Accountability GAO/AIMD-00-66 Contents Letter Appendixes
Appendix I: Comments From the Department of Health and Human Services Appendix II: Financial Management/Internal Control... |
| Date March 15, 2000 |
Report No. T-AIMD-00-118 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10 a.m. Wednesday, March 15, 2000 Testimony
Before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform, House of Representatives MEDICARE FINANCIAL MANAGEMENT Further Improvements Needed to Establish Adequate Financial Control and Accountability
Statement of Gloria Jarm... |
| Date March 7, 2000 |
Report No. AIMD-00-20 |
Title
United States General Accounting Office GAO
March 2000 Report to the Honorable Charles E. Grassley, U.S. Senate FINANCIAL MANAGEMENT Differences in Army and Air Force Disbursing and Accounting Records GAO/AIMD-00-20 Contents Letter Appendixes
Appendix I: Objectives, Scope, and Methodology Appendix II: Comments From the Department of Defense Appendix III: GAO Contacts and Staff Acknowledgments 3 22... |
| Date March 1, 2000 |
Report No. AIMD-00-85 |
Title
United States General Accounting Office GAO
March 2000 Report to Congressional Committees FINANCIAL AUDIT American Battle Monuments Commission’s Financial Statements for Fiscal Years 1999 and 1998 GAO/AIMD-00-85 Contents Letter Opinion Letter Appendixes
Appendix I: Report on Audit of the American Battle Monuments Commission ABMC Assertion Letter on Internal Controls ABMC Annual Financial Report ... |
| Date March 1, 2000 |
Report No. AIMD-00-79 |
Title
United States General Accounting Office GAO
March 2000 Report to the Secretary of the Treasury FINANCIAL AUDIT Bureau of the Public Debt’s Fiscal Years 1999 and 1998 Schedules of Federal Debt GAO/AIMD-00-79 Contents Letter Opinion Letter Schedules and Notes
Schedules of Federal Debt Notes to the Schedules of Federal Debt 3 7 13 13 14 20 21 Appendixes Appendix I: Comments From the Bureau of the P... |
