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GAO Reports by subject "Accounting procedures"

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Date Report No. Title
Date July 1, 1993 Report No. T-AIMD-93-1 Title

Financial Management: DOD Has Not Responded Effectively to Serious, Long-standing Problems

.T w plb ( Icul United States General Accounting Office GAO For Reieaseon Delivery Expectedat 9:30 a.m. Thursday, July 1, 1993 Testimony Before the Governmental Affairs Committee United StatesSenate FmANCIAL MANAGEMENT DOD Has Not Responded Effectively to Serious, Long-standing Problems Statementof Charles A. Bowsher Comptroller General of the United States Mr. Chairman and Members of the Committe...
Date June 30, 1993 Report No. AIMD-93-3 Title

Financial Audit: Examination of Customs' Fiscal Year 1992 Financial Statements

United States Report to the Congress FINANCIAL AUDIT Examination of Customs’Fiscal Year 1992 Financial Statements GAOIAIMD-93-3 - - 3 United States General Accounting Offlce Washington, DE. 20648 Comptroller General of the United States B-252376 June 30.1993 To the President of the Senate and the Speaker of the House of Representatives This report presents the results of our efforts to audit the...
Date June 30, 1993 Report No. AIMD-93-2 Title

Financial Audit: Examination of IRS' Fiscal Year 1992 Financial Statements

United States General Accounting Office Report to the Congress FINANCIAL AUDIT Examination of IRS’ Fiscal Year 1992 Financial Statements GAO/AIMD-93-2 GAO United States General Accounting Offke Washington, D.C. 20648 Comptroller General of the United States B-250977 June 30,1993 To the President of the Senate and the Speaker of the House of Representatives This report presents the results of our...
Date June 30, 1993 Report No. AIMD-93-1 Title

Financial Audit: Examination of the Army's Financial Statements for Fiscal Years 1992 and 1991

United States General Accounting Office GAO June 1993 Report to the Congress FINANCIAL AUDIT Examination of the Army’ Financial s Statements for Fiscal Years 1992 and 1991 GAO/AIMD-93-l GAO United States General Accounting Offke Washington, D.C. 20548 Comptroller General of the United States B-251321 June 30,1993 To the President of the Senate and the Speaker of the House of Representatives This...
Date June 30, 1993 Report No. AIMD-93-5 Title

Financial Audit: Federal Deposit Insurance Corporation's 1992 and 1991 Financial Statements

IJnited States General Accounting Office GAO June 1993 Report to the Congress FINANCIAL AUDIT Federal Deposit Insurance Corporation’ 1992 and s 1991 Financial Statements GAO/AIMI)-98-5 GAO United States General Accounting Office Washiligton, D.C. 20648 Comptroller General of the United States B-253861 June 30,1993 To the President of the Senate and the Speaker of the House of Representatives Thi...
Date June 30, 1993 Report No. AIMD-93-4 Title

Financial Audit: Federal Family Education Loan Program's Financial Statements for Fiscal Year 1992

United States General Accounting Office Report to the Congress FINANCIAL AUDIT Federal Family Education Loan Program’ Financial s Statements for Fiscal Year 1992 GAO/AIMD-93-I 14 GAO United States General Accounting Office Washington, D.C. 20648 Comptroller General of the United States B-202873 June 30,1993 To the President of the Senate and the Speaker of the House of Representatives This repor...
Date June 30, 1993 Report No. AIMD-93-6 Title

Financial Audit: Resolution Trust Corporation's 1992 and 1991 Financial Statements

United States General Accounting Office Report to the Congress June 1993 FINANCIAL AUDIT Resolution Trust Corporation’ 1992 and s 1991 Financial Statements GAO/AIMD-93-6 GAO United States General Accounting Office Washington, D.C. 20648 Comptroller General of the United States B-240 108 June 30,1993 To the President of the Senate and the Speaker of the House of Representatives This report presen...
Date June 24, 1993 Report No. AFMD-93-72 Title

Financial Audit: House Interparliamentary Groups' Financial Statements for 1991 and 1990

United States General Accounting Office GAO June 1993 Report to the Chairman, Committee on Foreign Affairs, House of Representatives FINANCIAL AUDIT House Interparliamentary Groups’Financial Statements for 1991 and 1990 GAO/AFMD-93-72 GAO United States General Accounting Office Washington, D.C. 20648 Comptroller General of the United States B-231290 June 24,1993 The Honorable Lee H. Hamilton Cha...
Date June 22, 1993 Report No. T-AFMD-93-8 Title

Financial Management: Status of BIA's Efforts to Resolve Long-Standing Trust Fund Management Problems

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Date June 16, 1993 Report No. T-AFMD-93-6 Title

Financial Management: Opportunities to Strengthen Management of the Defense Business Operations Fund

United States General Accounting Offke r4’Mz( : .. , GAO For Releaseon Delivery Expectedat 2:00 p.m. Wednesday, June 16. 1993 Testimony Before the Subcommitteeon Military Readiness and DefenseInfrastructure Committee on Armed Services United StatesSenate FINANCIAL MANAGEMENT l~l~llllll Ill _ 149421 Opportunitiesto Strengthen Managementof the Defense BusinessOperationsFund Statementof Donald H. C...
Date June 14, 1993 Report No. AFMD-93-88 Title

Financial Management: District of Columbia Revenue Breakdown

General Accounting OflIce Washington, DC. 20548 Accounting and Financial Management Division United states B-247837 June 14, 1993 The Honorable Fortney H. (Pete) Stark Chairman, Committee on the District of Columbia House of Representatives The Honorable Jim Sasser Chairman, Subcommittee on General Federalism and the Services, District of Columbia Committee on Governmental Affairs United States Se...
Date June 11, 1993 Report No. AFMD-93-65R Title

Science, Space, and Technology: NASA's FMFIA Assertions and CFO Plan

I GAO United States General Accounting Oflice Washington, D.C. 205-H Accounting Management and Financiai Division H9357 B-252X70 . June 11. 1993 The Honorable Daniel S. Goldin Administrator N\;ational 4eronautics 2nd Space Administration Dear Mr. Goldin: s We have reviewed the National Aeronautics and Space Administration’ (NASA) December lYY2 report under the Federal Managers’ Financial Integ...
Date June 9, 1993 Report No. AFMD-93-21 Title

Financial Management: Navy Records Contain Billions of Dollars in Unmatched Disbursements

GAO Report to the Acting Secretary of the Navy FINANCIAL MANAGEMENT Navy Records Contain Billions of Dollars in Unmatched Disbursements GAO United States General Accounting Offlce Washington, D.C. 20648 Accounting and Financial Management Division B-261663 June 9,1993 Admiral Frank B. Kelso Acting Secretary of the Navy Dear Admiral Kelso: During previous audit work, Navy officials advised us that ...
Date June 4, 1993 Report No. AFMD-93-84R Title

Budget and Spending: BIA Appropriation Language

GAO United States General Accounting OMce Washington, D.C. 20548 Accounting and F’inancial Management Division B-253474 June 4, 1993 The Honorable Daniel K. Inouye Chairman, Committee on Indian Affairs United States Senate Dear Mr. Chairman: This respondsto your May 7, 1993, request for our views on the Department of the Interior’s proposal to delete from its fiscal year 1994 appropriation act...
Date June 3, 1993 Report No. RCED-93-140 Title

Federal Research: Minor Changes Would Further Improve New NSF Indirect Cost Guidance

on Science, Lommittee on Science, Space, and r~ech2010gy, House of Representdives FEDERAL RESEARCH Minor Changes Would Further Improve New NSF Indirect Cos Guidance GAO - United Statee General Accounting OffIce Washington, D.C. 20548 Resources, Community, and Economic Development Division B-262792 June 3,1993 The Honorable Rick Boucher Chairman, Subcommittee on Science Committee on Science, Space,...
Date June 1, 1993 Report No. SPP-004 Title

Information Management: Communications Manual

,’ Waehin$toi, omce D.C. 20648 of Policy -* m . ‘. - TransmittaI Sheet No. 9, June 1993 . ‘, Attached is a complete missusnce of the v oiiginally issued idlay 19W. This revision incorporates all previous ’ changes and also includes some recent additional clarifi~&ons marked with a’#” sign. In addition,‘~~e,areintroducing a new chapter 12.21,“Other Audit/Evaluation-Rel Rroducto.’ ...
Date June 1, 1993 Report No. AFMD-93-22 Title

Budget Issues: Financial Reporting to Better Support Decision-making

United States General Accounting OfWe /17AwL. * ’ ,, GAO June 1993 Staff Study BUDGET ISSUES Financial Reporting to Better Support Decision-making ill 11111 149262 / GACBFAFMD-93-22 I i 8” ,“.,,. pendix Tibles 11 30 42 b Figures 14 15 16 18 Page 4 GAOIAFMD-93-22 Financial Reporting ,,/ Contenta _-.--.--_--_____-~--..~ - ~~ Figure 2.5: Sample Statement of Operating Performance, Plow of Progra...
Date May 26, 1993 Report No. AFMD-93-56 Title

Financial Audit: House Office of the Sergeant at Arms--Periods Ended 12-31-91, 6-30-91, and 12-31-90

GAO hl;ry I!)93 Report, to the Speaker and the Sergeant at, Arms of the House of Representatives FINANCIAL, AUDIT House Office of the Sergeant at ArmsPeriods Ended 12-31-91,6-30-91, and 12-31-90 -- -...- - GAO United State8 General Accounting Office Washington, D.C. 20548 Comptroller General of the United States B-l 14864 May 26,1993 To the Speaker and the Sergeant at Arms of the House of Represen...
Date May 24, 1993 Report No. AFMD-93-19 Title

Financial Management: Inadequate Accounting and System Project Controls at AID

1JnitctdSt.at.cw Gc?nerltlAccountsingOffice GAO May 1 !)!I3 -Report to the Administrator, Intern;tt:,ion;zl Development Agency for FINANCIAL MANAGEMENT Inadequate Accounting and System Project Controls at AID GAO Uuited States General Accounting OflIce Washington, D.C. 20648 Accounting and Financial Management Division B-246360 May 24,1993 The Honorable James H. Michel Acting Administrator, Agency...
Date May 21, 1993 Report No. NSIAD-93-169 Title

Defense Transportation: Defense Logistics Agency's Regional Freight Consolidation Centers

United States General Accounting Office GAO May 1993 Report to the Chairman, Subcommittee on Oversight of Government Management, Committee on Governmental Affairs, U.S. Senate DEFENSE TRANSPORTATION Defense Logistics Agency’ Regional s Freight Consolidation Centers - GAO/NSIAD-93-169 , GAO United States General Accounting Office Washington, D.C. 20648 National Security and International Affairs ...
Date May 18, 1993 Report No. 149099 Title

Policy and Procedures Manual for Guidance of Federal Agencies: Title 7--Fiscal Guidance

Date May 13, 1993 Report No. AFMD-93-55 Title

Financial Audit: Customs Forfeiture Fund's Financial Statements for 1991 and 1990

Customs Forfeiture Fund’ Financial s Statements for 1991 and 1990 GAO United States General Accounting Office Washington, D.C. 20648 Accounting and Financial Management Division B-262847 May 13,1993 The Honorable Lloyd Bentsen The Secretaryof the Treasury Dear Mr. Secretary: This report presents the results of our review of the independent certified public accountants’ audits of the Customs Fo...
Date May 11, 1993 Report No. T-AFMD-93-5 Title

Financial Audit: Government Printing Office's Fiscal Year 1992 Financial Statements

United States Genera1Accounting Office I4W *, 1 T GAO For Releaseon Delivery Expectedat 9:30 a.m. Tuesday, Testimony Before the Joint Committee on Printing Congressof the United States FINANCIAL AUDIT Government Printing O&e’s Fiscal Year 1992 Financial ’ Statements Statementof David L. Clark Director, Legislative Review and Audit Oversight May 11, 1993 II III lllllll II 149500 Mr. Chairman, V...
Date May 11, 1993 Report No. AFMD-93-62 Title

Financial Audit: U.S. Government Printing Office's Financial Statements for Fiscal Year 1992

GAO May b I!)!)3 FINANCIAL AUDIT U.S. Governmen Printing Office’ s r manual statements for Fiscal Year 1992 n* b 1 Tyl 1 ~---~ -- -- - GAO UnitedStates General Accounting OfYice Washington, D.C. 20548 Comptroller General of the United States E&204646 May 11,1993 To the President of the Senateand the Speakerof the House of Representatives As requestedby the Chairman of the Joint Committee on Prin...
Date May 10, 1993 Report No. AFMD-93-68R Title

Budget and Spending: CASB--Thresholds

GAO Stales General Accounting Office Washington, D.C. 205.48 Accounting and Fin&al Management Division United B-252764 May 10. 1993 Mr. Richard C. Loeb Executive Secretary Cost Accounting Standards Board Office of Federal Procurement Policy Office of Management and Budget Attention: CASB Docket No. 91-04 Ii 149152 Dear Mr. Loeb: We have reviewed the Cost Accounting Standards Board's (CASB) notice ...
Date May 6, 1993 Report No. AFMD-93-42 Title

Financial Audit: IRS Significantly Overstated Its Accounts Receivable Balance

----I_ l_.l”-.-ll-.l_“l.-*_(“I .-.- .._l-” ..---_. _-......... .._....” GAO IRS Significantly Overstated Its Accounts Receivable Balance ___.. ..“” I-“_.-( ;A( WA k’ hl ---.l_-l--l.l-- ” ....____.._I_._ __.- . .. _-II-. - -.__ -_ lb-!):3-4 2 _“^l .._ _ _..__ ._.- -... ____.._ “.. -.-.__. _-_-__ Accounting and Financial Management Division B-262330 May 6,1993 Mr. Michael P. ...
Date May 5, 1993 Report No. AFMD-93-33 Title

Financial Audit: Ninety-eighth Democratic New Members Caucus Financial Statements--March '85-April '92

m-------e. --1Ir~itvd St,at,w General Accounting Office GAO May 1 W3 Report t,o the Chairwoman, Ninety-eighth Democratic New Members Caucus, House of Representati.ves FINANCIAL AUD Ninety-eighth Democratic New Members Caucus Financial StatementsMarch ‘ - April ‘ 85 92 _“.l”“” ._, I_-_-_.-.._--_-._.----_- --..-- _..-.__ __... ..“I... .l-.” . .__..._.. _- GAO United States General Ac...
Date April 27, 1993 Report No. RCED-93-123 Title

Coast Guard: Acquisition Program Staff Were Funded Improperly

COAST GUARD Acauisition Prosavam A Staff Were F’ unded Improperly ” __.“l,“-.l, ___.._,.l___l___-._ ____.-._ -__.._ ____ I _.“_.. _.-“..“ll I-..--I __ -. __llllll- .___--_. .“.__ __-,~-““.,ll -,-. l---l. ~_-- GAO United States General Accounting Offke Washington, D.C. 20648 Resources, Community, and Economic Development Division B-252380 April 27,1993 The Honorable Frank Lauten...
Date April 27, 1993 Report No. AFMD-93-61R Title

Financial Management: DOD's FMFIA Assertions

GAO United States General Accounting Of&e Washington, D.C. 20!348 Comptroller General of the United States B-253124 April 27, I993 Les Aspin of Defense The Honorable The Secretary Dear Mr. Secretary: We have reviewed the Department of Defense's (DOD) fiscal year 1992 report mandated by the Federal Managers' Financial This report asserts that Integrity Act of 1982 (FMFIA). DOD's internal controls a...
Date April 27, 1993 Report No. AFMD-93-45 Title

Financial Audit: Statement of Accountability of the House Finance Office for Fiscal Year 1991

1 1 ; _-, -_ _.”l..-~ .,.-_.^ .” ..-.- --.” .__..__ ..--.. _--_~ April I!l!Kl -1 F INANCIAL AUDIT Statement of Accountability of: the House F inance for F iscal Year 1991 ,--_-_~ (;A( VAI’ I)-!I345 M ---__-. ~----- _ ..__._. . _~ ._ - ._.._ .._“..I_. . .“. ...._..- _...._.... __ -“-.~-- -_-.-~.-.- ---_“.-.I~ .“._ “. . “._I- “.l.. . - I^ . _... . ---.-_-- -- GAO United State...
Date April 21, 1993 Report No. AFMD-93-60 Title

Financial Audit: Expenditures by Three Independent Counsels

--.-...P -- Apt-i I 1!)!I:$ FINANCIAL AUIXT Expenditures by Three Independent Counsels / -_. Ill#llllll ll 148967 . GAO United States General Accounting OfThe Washington, D.C. 20648 Accounting and Financial Management Division B-250044 April 21, 1993 Congressional Committees This report presents the results of our audits of expenditures reported by three independent counsels during &month periods ...
Date April 14, 1993 Report No. AFMD-93-32 Title

Financial Audit: Capitol Preservation Fund--March 31, 1991 and 1990

GAO FINANCIAL AUDIT - Capitol Preservation Fund-March 341991 and 1990 United Statee General Accounting Office Washington, D.C. 20548 Comptroller General of the United States B-261606 April 14,1993 To the Presidentof the Senateand the Speakerof the House of Representatives In accordancewith 40 U.S.C.lsSa-3,we have audited the accompanying statementsof financial position of the Capitol PreservationF...
Date April 2, 1993 Report No. AFMD-93-57R Title

Financial Management: Title 7--Prepayments

GAO United States General Accounting Office %.shington, D.C. 20548 Acco’uKing and Financial Mawgement Division B-252350 April 2, 1993 Mr. Jamee M. Taylor Executive Director for Operations U.S. Nuclear Regulatory Commission Dear Mr. Taylor: Your letter to the Comptroller General requesting a clarification or an exception to a requirement in Title 7, "Fiscal Guidance," of GAO's Policy and Procedur...
Date March 30, 1993 Report No. GGD-93-15R Title

Financial Institutions: Credit Availability Guidance

GAO ‘:* - United State8 General Accounting Ounce Washington, D.C. 20548 General Government Dtvision B-248521 March 30, 1993 The Honorable Donald W. Riegle, Chairman, Committee on Banking, Housing, and Urban Affairs United States Senate Dear Mr. Chairman: Jr. 148841 This letter responds to your February 1992 request that we review regulatory policy initiatives issued to address the the decline in...
Date March 23, 1993 Report No. NSIAD-93-164FS Title

Security Assistance: Excess Defense Articles for Foreign Countries

h2;rrTtl I!)!)3 SECURITY ASSISTANCE Excess Defense Articles for Foreign Countries (;AO/NSIAI)-!):I-I(iitl’ S GAO United States General Accounting Off&x Washington, D.C. 20548 National Security and International Affairs Division B-252694 March 23,1993 The Honorable Lee H. Hamilton Chairman, Subcommittee on Europe and the Middle East Committee on Foreign Affairs House of Representatives Dear Mr. C...
Date March 23, 1993 Report No. AFMD-93-18 Title

Financial Management: Navy Industrial Fund Has Not Recovered Costs

FINANCIAL MANAGEMENT Navy Industrial Fund Has Not Recovered costs 148774 .I. _ .,_.- -“._.-~ ---- --.-.---.--------.--_..- _ “ll.. --“---- II 1”1--- _--__. -~“_.^lltll.l “-” _ I_I.__-_._. “.-.“- _.._.- I” -....- ---“.-- Accounting and Financial Management Division B-251322 March 23, 1993 The Honorable Earl Hutto Chairman, Subcommittee on Readiness Committee on Armed Services ...
Date March 16, 1993 Report No. AFMD-93-20 Title

Financial Audit: Guaranteed Student Loan Program's Internal Controls and Structure Need Improvement

Mill’ Ch 109:~ (I * FINANCIAL AUDIT Guaranteed Student Loan Program’ s Internal Controls and Structure Need Improvement 148658 GAO United States General Accounting Office Washington, D.C. 20648 Comptroller General of the United States B-202873 March 16, 1993 To the President of the Senate and the Speaker of the House of Representatives This report presents the results of our study and evaluati...
Date March 16, 1993 Report No. T-GGD-93-11 Title

Federal Organizations: Structure and Oversight of Operational Boards and Commissions

United States General Accounting Office V~f6qcr Testimony Before the Subcommittee on Census, Statistics and Postal Personnel, Committee on Post Office and Civil Service, House of Representatives F HAease on Uelivery Elrpected at lo:30 a.m. EST Tuesday March 16, 1993 ORGANIZATIONS Structure and Oversight of Operational Boards and Commissions Statement of Nancy R. Kingsbury, Director Federal Human R...
Date March 11, 1993 Report No. NSIAD-93-139R Title

National Defense: Alleged Materiel Disposal

GAO United Stater General Accounting Ofllce Nadonalkurltyand International Affah Division B-252390 March 11, 1993 The Honorable Bart Gordon House of Representatives Dear Mr. Gordon: This letter responds to your request that we review allegations that serviceable equipment and supplies provided for use in Operation Desert Shield/Storm were improperly disposed of and destroyed in Saudi Arabia.' The ...
Date March 1, 1993 Report No. 148744 Title

Information Management: Communications Manual

United States General Accounting OffIce . GAO Office of Policy I111111 Ill1 lllll lllll Ill1 1111111111 lllll 148744 Special Edition March 1993 Comm~catiom Manual U.S. GENERAL ACCOUNTING OFFICE COMMUNICATIONS MANUAL CHECKLIST OF TRANSMITTAL SHEETS Upon receipt of each transmittal sheet, the recipient should place his/her initials in the blank following the appropriate number. A break in the contin...
Date Feb. 16, 1993 Report No. AFMD-93-12 Title

Bank Examination Quality: FDIC Examinations Do Not Fully Assess Bank Safety and Soundness

l~~4wll;lrV 1!~!~:I . BANK EXAMINATION QUALITY FDIC Examinations Do Not Fully Assess Bank Safety and Soundness 148518 -/ GAO United States General Accounting Of!fice Washington, D.C. 20548 Comptroller General of the United States B-2494 14 February 16,1993 The Honorable Donald W. Riegle, Jr. Chairman The Honorable Alfonse M. D’ Amato Ranking Minority Member Committee on Banking, Housing, and Urb...
Date Feb. 16, 1993 Report No. T-AFMD-93-2 Title

Bank and Thrift Regulation: Improvements Needed in Examination Quality and Regulatory Structure

United States General Accounting Office GAO For Release on Delivery Testimony Before the Commrittee on Banking, Finance and Urban Affairs House of Representatives Ex~.ctd atBANK 10:00 a.m., EST Tuesday February 16, 1993 AND THRIFT REGULATION REGULATION Improvements Needed in Examination Quality and Regulatory Structure Statement of Charles A. Bowsher Comptroller General of the United States GAO/T-...
Date Feb. 8, 1993 Report No. HRD-93-15R Title

Education: Direct Loan Debate

Generrl Accounting Office Wadingron, D.C. 20648 Human Beao~s Divbion unitcdsm 8, 1993 148491 B-249663 February The Honorable William D. Ford Chairman, Committee on Education and Labor House of Representatives Dear Mr. Chairman: In November 1992, we reported that the federal government could save about $4.7 billion in the first 5 years by replacing the Federal Family Education Loan Program with a d...
Date Feb. 3, 1993 Report No. RCED-93-34 Title

Telecommunications: FCC's Oversight Efforts to Control Cross-Subsidization

_l_..“_-..-Fct tnwary I w? Ti?LECOMMUNICATIONS FCC’ Oversight Efforts s to Control Cross-Subsidization. 148548 -. RESTRICTED--Not to be released outside the General Accounting Office unless specifically approved by the Offlce of Congressional Relations. ss 6378 RELEASED -- . ..1.-.“^-“. -.-l .._ I .-_....-.” ““--.l.._ I._-.I, ..,““.l”ll. __-.I “I., -ln.l. _~L._“I,_ ,._l.l- ...
Date Feb. 2, 1993 Report No. T-HRD-93-1 Title

Income Security: Assessing PBGC's Short-Run and Long-Run Conditions

$0 1 I / United States General Accounting (4b’h-v@ OfTice VlT\. ! Testimony Before the Subcommitteeon Labor-ManagementRelations Committee on Education and Labor House of Representatives ‘, : ,’ : .*’ iscon Delivery at 1090 a.m. February2.1993 AssessingPBGC’s Short-Run and Long-Run Conditions Statementof JosephF. Delfico Director, Income Security Issues Human Resources Division ’ ;s. ....
Date Jan. 27, 1993 Report No. T-GGD-93-3 Title

Banks and Thrifts: Safety and Soundness Reforms Need to Be Maintained

Unfted StatesGeneral Accounting Offke GAO Expectedat For Release Delivery on 1090 am. EST Wednesday hJafy 27.1993 Testimony Before the Committeeon Banking Housing and Urban Affairs United StatesSenate 148469 BANKS AND THRWl’S . l Safety and Soundness Reforms Need to be Maintained Statementof Charles A. Bowsher Comptroller General of the United States l BANKS AND THRIFTS Safety and Soundness Refo...
Date Jan. 25, 1993 Report No. AFMD-93-8 Title

Financial Management: Poor Internal Control Has Led to Increased Maintenance Costs and Deterioration of Equipment

GAO .I;IIlII;II’ y 1993 Report to the Secretary of the Army and the Director of the Defense Logi.stics Agency F’ INANCIAL MANAGEMENT Poor Internal Control Has Led to Increased Maintenance Costs and Deterioration of Equipment .- wllllllllllll 148400 --- .I.. ----_-.__-_-.^._---- GAO United States General Accounting OfYice Washington, D.C. 20548 Accounting and Financial Management Division B-250...
Date Jan. 8, 1993 Report No. T-OCG-93-2 Title

Government Operations: Government Management--Report on 17 High-Risk Areas

United States General Accounting Office GAO For Releaseon Delivery Expectedat 9:30 a.m., EST Friday January8, 1993 Testimony Before the Committee on GovernmentalAffairs United StatesSenate MllllllllI 148277 GovernmentManagementReport on 17 High-Risk Areas Statementof Charles A. Bowsher Comptroller Generalof the United States Mr. Chairman and Members of the Committee: I am pleased to be here today ...
Date Jan. 6, 1993 Report No. AFMD-93-17 Title

Federal Credit Programs: Agencies Had Serious Problems Meeting Credit Reform Accounting Requirements

--I FEDERAL CREDIT PROGRAM S Agencies Had Serious Problems Meeting Credit Reform Accounting Requirements RI I llllllIllM 148213 ~-” I (;A(: )/A f~‘ I I-!W 17 kl -.. “” ._. ..---. I.. ..-.-._.. ..^ .._- ._..._. ._.._ ..-..- -.__--.- ---.-_- --_.-I__ GAO United States General Accounting OfTice Washington, D.C. 20648 Accounting and Financial Management Division B-251537 January 6, 1993 The Ho...
Date Jan. 5, 1993 Report No. AFMD-93-6ML Title

National Defense: Internal Control Reviews Conducted at Army's 5th Regional Finance and Accounting Office and V Corps Locations

, uniti Ststee OfXlce General Accountin# European Once c/o American Consulate APO New York 00213 General B-249197 January 5, 1993 General David M. Maddox Commander-in-Chief U.S. Army, Europe (USAREUR) Dear General Maddox: I I 148407 We recently completed a comprehensive review of the U.S. financial management systems and operations. The primary objectives of our review were to assess the Army's in...