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GAO Reports by subject "Financial management systems"

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Date Report No. Title
Date July 9, 1997 Report No. AIMD-97-101R Title

District of Columbia: Status of Efforts to Develop a New Financial Management System

GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-277023 July 9, 1997 The Honorable Lauch Faircloth Chairman, Subcommittee on the District of Columbia Committee on Appropriations United States Senate The Honorable Charles H. Taylor Chairman, Subcommittee on the District of Columbia Committee on Appropriations House of Representative...
Date June 26, 1997 Report No. T-AIMD-97-124 Title

U.S. Mint Numismatic Coin Programs: Allegation of Additional Losses on the Olympic Commemorative Coin Program

United States General Accounting Office GAO For Release on Delivery Expected at 10 a.m. Thursday, June 26, 1997 Testimony Before the Subcommittee on Domestic and International Monetary Policy, Committee on Banking and Financial Services, House of Representatives U.S. MINT NUMISMATIC COIN PROGRAMS Allegation of Additional Losses on the Olympic Commemorative Coin Program Statement of Theodore C. Bar...
Date June 16, 1997 Report No. AIMD-97-108R Title

Financial Management: Comments on DFAS' Draft Federal Accounting Standards and Requirements

GAO United States General Accounting Office WasJxington, D.C. 20548 Acc&ting and Information Management Division B-277096 June 16, 1997 The Honorable John J. Hamre The Under Secretary of Defense (Comptroller) Subject: FktanciaI Management: Comments on DFAS’ Draft Federal Accounting Standards and Reauirements Dear Dr. Hamre: This letter is in response to your April 9, 1997, request for comments o...
Date June 6, 1997 Report No. AIMD-97-41 Title

Defense Financial Management: Immature Software Development Processes at Indianapolis Increase Risk

United States General Accounting Office GAO June 1997 Report to the Under Secretary of Defense (Comptroller) DEFENSE FINANCIAL MANAGEMENT Immature Software Development Processes at Indianapolis Increase Risk GAO/AIMD-97-41 GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-276764 June 6, 1997 The Honorable John J. Hamre The Under Sec...
Date May 15, 1997 Report No. T-GGD-97-107 Title

U.S. Customs Service: Oversight Issues

United States General Accounting Office GAO For Release on Delivery Expected at 2:00 p.m. EDT Thursday, May 15, 1997 Testimony Before the Subcommittee on Trade, Committee on Ways and Means, House of Representatives U.S. CUSTOMS SERVICE Oversight Issues Statement of Norman J. Rabkin Director, Administration of Justice Issues General Government Division GAO/T-GGD-97-107 Summary U.S. Customs Service:...
Date May 14, 1997 Report No. T-GGD/AIMD-97-115 Title

Federal Management: Addressing Management Problems at the Department of Commerce

United States General Accounting Office GAO For Release on Delivery Expected at 9:30 a.m. EDT Wednesday May 14, 1997 Testimony Before the Committee on Commerce, Science, and Transportation United States Senate FEDERAL MANAGEMENT Addressing Management Problems at the Department of Commerce Statement of L. Nye Stevens, Director Federal Management and Workforce Issues General Government Division GAO/...
Date May 5, 1997 Report No. NSIAD-97-108 Title

Major Acquisitions: Significant Changes Underway in DOD's Earned Value Management Process

United States General Accounting Office GAO May 1997 Report to the Subcommittee on Acquisition and Technology, Committee on Armed Services, U.S. Senate MAJOR ACQUISITIONS Significant Changes Underway in DOD’s Earned Value Management Process GAO/NSIAD-97-108 GAO United States General Accounting Office Washington, D.C. 20548 National Security and International Affairs Division B-276406 May 5, 1997...
Date May 1, 1997 Report No. GGD-97-96 Title

Financial Crisis Management: Four Financial Crises in the 1980s

United States General Accounting Office GAO May 1997 Staff Study FINANCIAL CRISIS MANAGEMENT Four Financial Crises in the 1980s GAO/GGD-97-96 Preface The increasing interconnectedness of financial institutions and markets has highlighted the need to ensure that diverse federal, state, international, and private financial organizations work together to effectively contain and resolve financial disr...
Date April 11, 1997 Report No. FFMSR-8 Title

Managerial Cost Accounting System Requirements: Exposure Draft

Federal Financial Management Svstem Reauirements Managerial Cost Accounting System Requirements FFMSR-8 February 1998 What is JFMIP? he Joint Financial Management Improvement Program (JFMIP) is a joint and cooperative 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...
Date March 18, 1997 Report No. NSIAD-97-114R Title

NASA Procurement: Contract Management Oversight

GAO United States General Accounting Office Washington, D.C. 20548 National Security and International Affairs Division B-275492 March 18, 1997 The Honorable Daniel S. Goldin Administrator, National Aeronautics and Space Administration Subject: NASA Procurement: Contract Management Oversight Dear Mr. Goldin: We have completed our survey of the National Aeronautics and Space Administration’ (NASA...
Date March 5, 1997 Report No. NSIAD-97-99R Title

Defense Programs: Opportunities to Reform Key Business Practices

GAO United States General Accounting Office Washington, D.C. 20548 National Secmily and International Affairs Division B-276316 March 5, 1997 The Honorable John R. Kasich Chairman, Committee on the Budget House of Representatives Subject: Defense Programs: Opportunities to Reform Key Business Practices Dear Mr. Chairman: At your request, we summarized information on the defense budget and Departme...
Date March 4, 1997 Report No. T-AIMD-97-54 Title

High-Risk Areas: Benefits to Be Gained by Continued Emphasis on Addressing High-Risk Areas

United States General Accounting Office GAO For Release on Delivery Expected at 10 a.m. Tuesday, March 4, 1997 Testimony Before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives HIGH-RISK AREAS Benefits to Be Gained by Continued Emphasis on Addressing High-Risk Areas Statement of Gene L. Dodaro Assistant Comptroller General Accounting and Information Management D...
Date Feb. 27, 1997 Report No. T-AIMD-97-52 Title

Year 2000 Computing Crisis: Risk of Serious Disruption to Essential Government Functions Calls for Agency Action Now

United States General Accounting Office GAO For Release on Delivery Expected at 9 a.m. Thursday, February 27, 1997 Testimony Before the National Commission on Restructuring the Internal Revenue Service YEAR 2000 COMPUTING CRISIS Risk of Serious Disruption to Essential Government Functions Calls for Agency Action Now Statement of Joel C. Willemssen Director, Information Resources Management Account...
Date Feb. 24, 1997 Report No. T-AIMD-97-51 Title

Year 2000 Computing Crisis: Strong Leadership Today Needed To Prevent Future Disruption of Government Services

United States General Accounting Office GAO For Release on Delivery Expected at 10 a.m. Monday, February 24, 1997 Testimony Before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform and Oversight, House of Representatives YEAR 2000 COMPUTING CRISIS Strong Leadership Today Needed To Prevent Future Disruption of Government Services Statement of Joel...
Date Feb. 19, 1997 Report No. NSIAD/AIMD-97-61 Title

Financial Management: An Overview of Finance and Accounting Activities in DOD

United States General Accounting Office GAO February 1997 Report to the Chairman, Subcommittee on Defense, Committee on Appropriations, U.S. Senate FINANCIAL MANAGEMENT An Overview of Finance and Accounting Activities in DOD GAO/NSIAD/AIMD-97-61 GAO United States General Accounting Office Washington, D.C. 20548 National Security and International Affairs Division B-275755 February 19, 1997 The Hon...
Date Feb. 13, 1997 Report No. T-HR-97-22 Title

High-Risk Areas: Update on Progress and Remaining Challenges

United States General Accounting Office GAO For Release on Delivery Expected at 9:30 a.m. Thursday, February 13, 1997 Testimony Before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform and Oversight, House of Representatives HIGH-RISK AREAS Update on Progress and Remaining Challenges Statement of Gene L. Dodaro Assistant Comptroller General Accou...
Date Feb. 12, 1997 Report No. RCED-97-34 Title

HUD: Field Directors' Views on Recent Management Initiatives

United States General Accounting Office GAO February 1997 Report to the Secretary of Housing and Urban Development HUD Field Directors’ Views on Recent Management Initiatives GAO/RCED-97-34 GAO United States General Accounting Office Washington, D.C. 20548 Resources, Community, and Economic Development Division B-275606 February 12, 1997 The Honorable Andrew M. Cuomo The Secretary of Housing and...
Date Feb. 12, 1997 Report No. T-GGD-97-43 Title

Managing for Results: Using GPRA to Assist Congressional and Executive Branch Decisionmaking

United States General Accounting Office GAO For Release on Delivery Expected at 10:00 a.m., EST Wednesday February 12, 1997 Testimony Before the Committee on Government Reform and Oversight House of Representatives MANAGING FOR RESULTS Using GPRA to Assist Congressional and Executive Branch Decisionmaking Statement of James F. Hinchman Acting Comptroller General of the United States GAO/T-GGD-97-4...
Date Feb. 1, 1997 Report No. HR-97-3 Title

High-Risk Series: Defense Financial Management

United States General Accounting Office GAO High-Risk Series February 1997 Defense Financial Management GAO/HR-97-3 GAO United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States February 1997 The President of the Senate The Speaker of the House of Representatives In 1990, the General Accounting Office began a special effort to review and report on the ...
Date Feb. 1, 1997 Report No. HR-97-12 Title

High-Risk Series: Department of Housing and Urban Development

United States General Accounting Office GAO High-Risk Series February 1997 Department of Housing and Urban Development GAO/HR-97-12 GAO United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States February 1997 The President of the Senate The Speaker of the House of Representatives In 1990, the General Accounting Office began a special effort to review an...
Date Feb. 1, 1997 Report No. HR-97-11 Title

High-Risk Series: Student Financial Aid

United States General Accounting Office GAO High-Risk Series February 1997 Student Financial Aid GAO/HR-97-11 GAO United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States February 1997 The President of the Senate The Speaker of the House of Representatives In 1990, the General Accounting Office began a special effort to review and report on the federa...
Date Jan. 31, 1997 Report No. AIMD-97-29 Title

Financial Management: DOD Inventory of Financial Management Systems Is Incomplete

United States General Accounting Office GAO January 1997 Report to the Deputy Secretary of Defense FINANCIAL MANAGEMENT DOD Inventory of Financial Management Systems Is Incomplete GAO/AIMD-97-29 GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-275789 January 31, 1997 The Honorable John P. White The Deputy Secretary of Defense Dear ...
Date Jan. 1, 1997 Report No. 158699 Title

Reliable Financial Information: A Key to Effective Program Management and Accountability

United States General Accounting Office GAO Accounting and Information Management Division January 1997 Reliable Financial Information:, A Key to Effective Program Management and A&ouhtability 6 Reliable F’inancial Information: A Key to Effective Program Management and Accountability Our nation’s almost daily livelihoodsof citizen. Their l leaders make decisions that affect the lives and virtu...
Date Jan. 1, 1997 Report No. 159627 Title

JFMIP News: A Newsletter for Government Financial Managers, Fall 1997, Vol. 9, No. 3

A Newsletter for Government Financial Managers Fall 1997 Vol.9. No.3. ATTENTION JFM IP NEW S Recipients: To reduce costs for printing and mailing Update on the U.S. CFO Council he federal financial management community will miss the following individuals who recently left their positions as chief financial officers: * Bonnie Cohen, formerly CFO, Department of the Interior, is now the Under Secreta...
Date Jan. 1, 1997 Report No. JFMIP-97-4 Title

JFMIP News: A Newsletter for Government Financial Managers, Summer 1997, Vol. 9, No. 2

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Date Jan. 1, 1997 Report No. 158344 Title

JFMIP News: A Newsletter for Government Financial Managers, Winter 1997, Vol. 8. No. 4

A Newsletter for Government Financial Managers Winter 1997 Vol.8. No.4. A special tribute toMr. Charles A. Bowsher, former Cornptroller General wvill be made at the JFMJP Conference Franklin Raines Director, Office of Management and Budget Congressman Stephen Horn Chairman, Subcommittee on Government Management, Information, and Technology JEMIP 26th Annual Conference TFinancial he Joint Financial...
Date Jan. 1, 1997 Report No. 158343 Title

Special Publications: Compendium of Courses, 1997

(L-3, . / i .....:’ .. . . ::.: : .: .*_ r‘ How to Use this Compbndkm JFMIP 9rst issued a compendium of training courses in 199 1. The publication lists training courses appropriate for the continuing professional education of financial management personnel. Cdn@enditim entries provide following details: ‘. course title l l ‘Table of Contents Part 1: Updates and Overvtews. Part.2: Federal ...
Date Nov. 19, 1996 Report No. AIMD-97-18R Title

Financial Management: Corps of Engineers Electronic Signature System

GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-275391 November 19, 1996 Mr. John F. Wallace Director of Resource Management U.S. Army Corps of Engineers Dear Mr. Wallace: This letter responds to your October 2, 1996, request that we sanction the operation of your electronic signature system for full-scale implementation. We have ...
Date Nov. 7, 1996 Report No. T-AIMD/GGD-97-22 Title

IRS Business Operations: Issues in Setting Priorities and Managing for Results

United States General Accounting Office GAO For Release on Delivery Expected at 11:00 a.m. Thursday, November 7, 1996 Testimony Before the National Commission on Restructuring the Internal Revenue Service IRS BUSINESS OPERATIONS Issues in Setting Priorities and Managing for Results Statement of Gene L. Dodaro Assistant Comptroller General Accounting and Information Management Division G A O years ...
Date Sept. 30, 1996 Report No. AIMD-96-99 Title

DOD Accounting Systems: Efforts to Improve System for Navy Need Overall Structure

United States General Accounting Office GAO September 1996 Report to Department of Defense Officials DOD ACCOUNTING SYSTEMS Efforts to Improve System for Navy Need Overall Structure G A O years 1921 - 1996 GAO/AIMD-96-99 GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-272079 September 30, 1996 The Honorable John J. Hamre The Under...
Date Sept. 30, 1996 Report No. AIMD-96-146 Title

Federal Reserve Banks: Inaccurate Reporting of Currency at the Los Angeles Branch

United States General Accounting Office GAO September 1996 Report to the Ranking Minority Member, Committee on Banking and Financial Services, House of Representatives FEDERAL RESERVE BANKS Inaccurate Reporting of Currency at the Los Angeles Branch G A O years 1921 - 1996 GAO/AIMD-96-146 GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Divisi...
Date Sept. 26, 1996 Report No. GGD-96-193R Title

Government Operations: Summary of Selected GAO Reports

GAO United States General Accounting Office Washington, D.C. 20548 General Government Division Es-270549 September 26, 1996 The Honorable J. Robert Kerrey The Honorable Rob Portman Co-Chairmen, National Commission on Restructuring the Internal Revenue Service As you requested, enclosed is a summary of GAO reports issued in fiscal years 1991 through 1995 and in the first three quarters of fiscal ye...
Date Sept. 19, 1996 Report No. T-AIMD-96-170 Title

IRS Financial Audits: Status of Efforts to Resolve Financial Management Weaknesses

United States General Accounting Office GAO For Release on Delivery Expected at 10:30 a.m. Thursday, September 19, 1996 Testimony Before the Subcommittee on Government Management, Information, and Technology, Committee on Government Reform and Oversight, House of Representatives IRS FINANCIAL AUDITS Status of Efforts to Resolve Financial Management Weaknesses Statement of Gene L. Dodaro Assistant ...
Date Sept. 18, 1996 Report No. AIMD-96-138R Title

Government Operations: White House Travel Office

GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-274434 September 18, 1996 The Honorable William F. Clinger, Jr. Chairman, Committee on Government Reform and Oversight House of Representatives Dear Mr. Chairman: In May 1994 and January 1996, we reported to the Congress on issues related to the White House Travel Office.’ We ident...
Date Sept. 11, 1996 Report No. AIMD-96-143R Title

Financial Institutions: FDIC's 1995 Management Letter

GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-272986 - September 11, 1996 The Honorable Ricki Helfer Chairman, Board of Directors Federal Deposit Insurance Corporation Dear Madam Chairman: In July 1996, we issued our opinions on the calendar year 1995 financial statements of the Bank Insurance Fund (BIF), Savings Association Ins...
Date Sept. 9, 1996 Report No. AIMD/GGD-96-152 Title

Internal Revenue Service: Business Operations Need Continued Improvement

United States General Accounting Office GAO September 1996 Report to Congressional Requesters INTERNAL REVENUE SERVICE Business Operations Need Continued Improvement G A O years 1921 - 1996 GAO/AIMD/GGD-96-152 GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-272945 September 9, 1996 The Honorable Ted Stevens Chairman The Honorable ...
Date Aug. 21, 1996 Report No. GGD-96-164R Title

Financial Management: Cleveland's Financial Crisis

GAO United States General Accounting Office. Washington, D.C. 20548 General Government Division B-272433 August 21, 1996 The Honorable Peter J. Visclosky House of Representatives Dear Mr. Visclosky: This letter responds to your request for information on the fiscal crisis and subsequent financial recovery of the city of Cleveland in the 1970s. As you know, we collected information on Cleveland’s...
Date Aug. 16, 1996 Report No. AIMD-96-94 Title

Navy Financial Management: Improved Management of Operating Materials and Supplies Could Yield Significant Savings

United States General Accounting Office GAO August 1996 Report to the Secretary of the Navy NAVY FINANCIAL MANAGEMENT Improved Management of Operating Materials and Supplies Could Yield Significant Savings G A O years 1921 - 1996 GAO/AIMD-96-94 GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-271909 August 16, 1996 The Honorable Jo...
Date Aug. 5, 1996 Report No. HEHS-96-101 Title

Unemployment Insurance: Millions in Benefits Overpaid to Military Reservists

United States General Accounting Office GAO August 1996 Report to the Honorable Patricia Schroeder, House of Representatives UNEMPLOYMENT INSURANCE Millions in Benefits Overpaid to Military Reservists G A O years 1921 - 1996 GAO/HEHS-96-101 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-258100 August 5, 1996 The Honorable Patrici...
Date July 29, 1996 Report No. T-GGD/AIMD-96-170 Title

Managing IRS: IRS Needs to Continue Improving Operations and Service

United States General Accounting Office GAO For Release on Delivery Expected at 2 p.m., EDT, Monday July 29, 1996 Testimony Before the National Commission on Restructuring the Internal Revenue Service MANAGING IRS IRS Needs to Continue Improving Operations and Service Statement of Lynda D. Willis Director, Tax Policy and Administration Issues, General Government Division G A O years 1921 - 1996 GA...
Date July 19, 1996 Report No. T-AIMD-96-133 Title

District Government: Information on Its Fiscal Condition

United States General Accounting Office GAO For Release on Delivery Expected at 9 a.m. Friday July 19, 1996 Testimony Before the Subcommittee on the District of Columbia Committee on Government Reform and Oversight House of Representatives DISTRICT GOVERNMENT Information on Its Fiscal Condition Statement of Gregory M. Holloway Director, Governmentwide Audits Accounting and Information Management D...
Date July 12, 1996 Report No. HEHS-96-143 Title

Department of Education: Status of Actions to Improve the Management of Student Financial Aid

United States General Accounting Office GAO July 1996 Report to the Ranking Minority Member, Permanent Subcommittee on Investigations, Committee on Governmental Affairs, U.S. Senate DEPARTMENT OF EDUCATION Status of Actions to Improve the Management of Student Financial Aid G A O years 1921 - 1996 GAO/HEHS-96-143 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education,...
Date July 9, 1996 Report No. T-AIMD-96-126 Title

District Government: Information on Its Fiscal Condition and the Authority's First Year of Operations

United States General Accounting Office GAO For Release on Delivery Expected at 1 p.m. Tuesday, July 9, 1996 Testimony Before the Subcommittee on the District of Columbia Committee on Appropriations House of Representatives DISTRICT GOVERNMENT Information on Its Fiscal Condition and the Authority’s First Year of Operations Statement of Gregory M. Holloway Director, Governmentwide Audits Accounti...
Date June 19, 1996 Report No. RCED-96-198R Title

Financial Management: Forest Service's Financial Data Limitations

GAO United States General Accounting Office Washington, D.C. 20548 Resources, Community, Economic Development and Division B-272265 June 19, 1996 The Honorable John R. Kasich Chairman, Committee on the Budget House of Representatives The Honorable Don Young ’ Chairman, Committee on Resources House of Representatives The U.S. Department of Agriculture’ Forest Service manages 155 national s fore...
Date June 18, 1996 Report No. T-AIMD-96-111 Title

Financial Management: Interior's Management of the Indian Trust Funds

United States General Accounting Office GAO For Release on Delivery Expected at 10 a.m. Tuesday, June 18, 1996 Testimony Before the Committee on Resources Task Force on Indian Trust Fund Management House of Representatives FINANCIAL MANAGEMENT Interior’s Management of the Indian Trust Funds Statement of Linda M. Calbom Director, Civil Audits Accounting and Information Management Division G A O y...
Date June 6, 1996 Report No. T-AIMD-96-96 Title

Financial Audit: Actions Needed to Improve IRS Financial Management

United States General Accounting Office GAO For Release on Delivery Expected at 10:00 a.m. Thursday, June 6, 1996 Testimony Before the Committee on Governmental Affairs U.S. Senate FINANCIAL AUDIT Actions Needed to Improve IRS Financial Management Statement of Gregory M. Holloway Director, Governmentwide Audits Accounting and Information Management Division G A O years 1921 - 1996 GAO/T-AIMD-96-96...
Date May 24, 1996 Report No. AIMD-96-83R Title

Government Operations: GSA Actions to Improve Federal Travel Management

GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-271830 May 24, 1996 Mr. David J. Barram Acting Administrator General Services Administration Dear Mr. Barram: In March 1996, we testified before the Senate Subcommittee on Oversight of Government Management and the District of Columbia, Committee on Governmental Affairs,’ on ways t...
Date May 9, 1996 Report No. NSIAD-96-164R Title

Government Operations: North Atlantic Assembly's Internal Controls

GAO/IBAN U.S. General Accounting Off ice International Board of Auditors for NAK) B-271987 May 9, 1996 The Honorable William V. Roth, Jr. Chairman, U.S. Senate Delegation to the North Atlantic Assembly The Honorable Douglas Bereuter Chairman, U.S. House of Repreqentatives Delegation to the North Atlantic Assembly The Honorable Karsten Voigt ’ President, North Atlantic Ass mbly r The Honorable Pe...
Date April 16, 1996 Report No. AIMD-96-52 Title

Financial Audit: U.S. Government Printing Office's Financial Statements for Fiscal Year 1995

United States General Accounting Office GAO April 1996 Report to the Congress FINANCIAL AUDIT U.S. Government Printing Office’s Financial Statements for Fiscal Year 1995 G A O years 1921 - 1996 GAO/AIMD-96-52 GAO United States General Accounting Office Washington, D.C. 20548 Comptroller General of the United States B-261557 April 16, 1996 To the President of the Senate and the Speaker of the Hou...
Date April 10, 1996 Report No. AIMD-96-54 Title

Defense Business Operations Fund: DOD Is Experiencing Difficulty in Managing the Fund's Cash

United States General Accounting Office GAO April 1996 Report to the Committee on National Security, House of Representatives DEFENSE BUSINESS OPERATIONS FUND DOD Is Experiencing Difficulty in Managing the Fund’s Cash G A O years 1921 - 1996 GAO/AIMD-96-54 GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-261997 April 10, 1996 The...