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GAO Reports by subject "Accounting procedures"

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Date Report No. Title
Date June 10, 1983 Report No. ID-83-38 Title

Financial Management: Examination of the Export-Import Bank's Financial Statements for FY's Ended September 30, 1982 and 1981

-4 p I I* * u 4 \ ‘* BY THECOViPTROLLER GENERAL Repoit ToThe Congress OF THEUNITED STATES Examination Of The Export-Import Bank’s Financial Statements For The-Fiscal Years Ended September 30,1982 And 1981 GAO examined the financial statements of the Export-Import Bank for the fiscal years ended September 30, 1982 and 1981. The examination was made in accordance with generally accepted governme...
Date June 10, 1983 Report No. ID-83-37 Title

Financial Management: Examination of the Export-Import Bank's Statements of Financial Condition as of September 30, 1982 and 1981

COMPTROLLER GENERAL OF THE 20648 UNITED STATES WASHINGTON~0.C. B-197710 To the Board Export-Import of Directors Bank of the United June 10, 1983 States We have examined the statements of financial condition of the Export-Import Bank of the United States (the Bank) as of September 30, 1982 and 1981, and the related statements of income (loss) and' analysis of reserve for contingencies and defaults,...
Date June 8, 1983 Report No. RCED-83-150 Title

Natural Resources: Proposed Pricing of Irrigation Water From California's Central Valley New Melones Reservoir

BY THEU.S.GENERALACCOUNTING OFFICE Report To The Honorable George Miller, United States House Of Representatives Proposed Pricing Of Irrigation Water From California’s Central Valley New Melones Reservoir The New Melones Reservoir in California is the latest addition to the Bureau of Reclamation’s vast network of dams, reservoirs, canals, and pumping stations known as the Central Valley Projec...
Date May 24, 1983 Report No. AFMD-83-61 Title

Financial Management: Examination of FDIC Financial Statements for the Year Ended December 31, 1982

1 * L2l*6 l3’ THECOMPTROLLER GENERAL ; Report ToThe Congress w OF THEUNITEDSTATES Examination 6f The Federal Deposit Insurance Corporation’s Financial Statements ‘#For The Year Ended December 31, 1982 GAO examined the financial statements of the Federal Deposit insurance Corporation for the year ended December 31,1982. The examination was made in accordance with generally accepted government...
Date May 11, 1983 Report No. AFMD-83-24 Title

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

_ I8,I dl /gCfbY’;) ea%F UNITEDSTATES GENERAL ACCOUNTING OFFICE, D.C. 20548 WASHINGTON, ACCOUNTlNa MANAGEMENT AND FW.JAx,& Dl,,,SlO,, MAY 11,1983 B-210581 The Honorable United States Dear Senator Subject: Lloyd M. Bentsen ' 121645 System Reported Employees -- Senate Bentsen: Problems with Uniform Payroll 'by Department of Transportation (GAO/AFMD-83-24) ' As requested in your letter of May 3, 19...
Date May 6, 1983 Report No. ID-83-40 Title

Financial Management: Examination of the Overseas Private Investment Corporation's Financial Statements for FY's 1982 and 1981

, L *.. *- -- /A1357 BY THECOMPTROLLERGENERAL Report ‘ToThe Congress OF THEUNITEDSTATES Examination Of The Overseas Private Investment Corporation’s Financial Statements For The Fiscal Years Ended September 30, 1982 And 1981 GAO examined the financial statements of the Overseas Private investment Corporation for the years ended September 30,1982 and 1981. The examination was made in accordance...
Date April 15, 1983 Report No. ID-83-39 Title

Financial Management: Observations on Financial Statement Disclosure and Internal Accounting Control

UNITEDSTATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 INTERNATlONAl. DIVISION B-201607 APRIL 15.1983 Mr. Craig A. Nalen, President Overseas Private Investment Corporation 1129 Twentieth Street, N.W. Washington, D.C. 20527 Dear Mr. Nalen: on Financial State., ent Disclosure Accounting Control (GAO/ID-83-39) *,., ,. 7 We recently issued to your Boar6 of Directors an unqualified opinion on th...
Date April 13, 1983 Report No. AFMD-83-55 Title

Financial Management: Review of the Neighborhood Reinvestment Corporation's Financial Statements for the Year Ended September 30, 1982

By THECGMPTROLLEIRGENERA.L Report ToThe Congress OF THEUNITEDSTHTES Review 0’f The Neighborhood Reinvestment Corporation’s Financial Statements For The Year Ended September 30,1982 GAO reviewed the report on the audit of the Neighborhood Reinvestment Corporation’s fiscal 1982 financial statements and the work of the Corporation’s independent certified public accountant. GAO found nothing t...
Date April 7, 1983 Report No. AFMD-83-45 Title

Financial Management: Examination of the National Consumer Cooperative Bank's Financial Statements for the FY Ended September 30, 1981, and the Quarter Ended December 31, 1981

, “. * . . I BY THECOMPTROLLERGENERAL Report ToThe Congress OF THEUNITEDSTATES Examination Of The National Consumer Cooperative Bank’s Financial Statements For The Fiscal Year Ended September 30, 1981, And The Quarter Ended December 31,198l. GAO examined the financial statements of the National Consumer Cooperative Bank for the year ended September 30,1981, and the quarter ended December 31,19...
Date April 1, 1983 Report No. AFMD-83-65 Title

Financial Management: Examination of the Federal Home Loan Bank Board's and Related Agencies' Financial Statements for the Year Ended December 31, 1982

a,” . ,’ % j 121288 h ? Request for copies of GAO reports should be sent to: U.S. General Accounting Office Document Handling and Information Services Facility P.O. Box 6015 Gaithersburg, Md. 20760 Telephone (202) 2756241 The first five copies of individual reports are free of charge. Additional copies of bound Additional audit reports are $3.25 each. copies of unbound report (i.e., letter rep...
Date March 30, 1983 Report No. AFMD-83-59 Title

Financial Management: Examination of the Financial Statements of the Federal Prison Industries, Inc., for the Year Ended September 30, 1982

- BY THECOMPTROLLERGENERAL Report ToThe Congress OF THEUNITED STATES Examination Of The Financial Statements Of The Federal Prison Industries, inc., For The Year Ended September 30,1982 GAO examined the financial statements of the Federal Prison industries, Inc., for the year ended September 30,1982. The examination was made in accordance with generally accepted government auditing standards, In G...
Date March 29, 1983 Report No. RCED-83-95 Title

Energy: Some Small Purchase Procurements at FERC Were Not Well Managed

UNITED STATES GENERAL ACCOUNTING D.C. 20548 OFFICE WASHINGTON, . . RESOURCES, COMMUNITY, AND ECONOMIC DEVELOPMENT DIVISl,ON March 29, 1983 . B-208038 The Honorable Charles M. Butler III Chairman, Federal Energy Regulatory Commission Washington, D.C. Dear Mr. Chairman: Subject: Some Small Purchase Procurements at the Federal Energy Regulatory Commission Were Not Well Managed'(GAO/RCED-83-95) Our re...
Date March 11, 1983 Report No. AFMD-83-51 Title

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

r-4 .. * COMPTROLLER GENERAL OF THE UNITED STATES WASHINGT0N~D.C. 20548 la07533 B-159797 'The Honorable Caspar W. Weinbrger The Secretary of Defense Attention: Assistant Secretary of Defense bnptroller) 120783 Dear Mr. Secretary: Subject: Approval of the Design of the Department of the Amy Cmmdity Ccmnand Standard System--Wholesale Stock Fund'bO/AEMD-83-51) It is my pleasure to approve the design ...
Date March 10, 1983 Report No. AFMD-83-28 Title

Financial Management: Audit of the Stationery Revolving Fund for FY Ended June 30, 1982

COMPTROLLER GENERAL WASHINGTON OF THE UNITED SVATES D.C. 20542 B-196900 The Honorable Clerk of the Dear Mr. Benjamin J. Guthrie House of Representatives MARCH IO, 1983 Guthrie: Audit of the Stationery Revolving Fund for the Fiscal Year Ended June 30, 1982 (GAO/AFMD-83-28) Subject: Pursuant to the preceding clerk's May 10, 1982, request, we have examined the comparative statement of assets, liabili...
Date Feb. 16, 1983 Report No. GGD-83-21 Title

Financial Management: Accounts Which Will Never Be Paid Are Included in District's Accounts Receivable

, . . i I - -- BY THE U.S.GENERALACCOUNTING OFFICE Report To The Mayor Of The District Of Columbia Accounts Which W ill Never Be Paid Are Included In District’ Accounts Receivable s Some District accounts receivable, primarily for medical services, are unnecessarily high because they include amounts which District officials knew from the outset were not collectable. Accounts receivable are infla...
Date Feb. 14, 1983 Report No. AFMD-83-32 Title

Financial Management: Review of the Reliability and Accuracy of the Government Printing Office's Monthly Financial Statements

. . - . COIUP?ROU GENBRALOPTHEUNlTBDSTA=IZS WHINGTDN*D.C. 2ab48 . B-210151 Pabrurry 14, 1983 The Honorable Charles McC. Mathias, Jr. Chairman, Joint Committee on Printing Congress of the United States Dear Mr. Chairman: Subject: Review of the Reliability and Accuracy of the ' Government Printing Office's Monthly Financial =a+-ents (GAO/W83-32) 120574 This report is in response to your July 1, 1982...
Date Feb. 9, 1983 Report No. DRO-83-01 Title

Financial Management: Fort Carson's Yearend Obligations and Closeout Procedures

UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE SUITE 300-D. 2420 W. 26TH AVENUE DENVER, COLORADO 80211 Major General T. G. Genes, Jr. Commander, U. S. Army Headquarters Fort Carson and 4th Fort Carson, Colorado 80913 Dear General Subject: Genes: . Infantry Division Fort Carson’ s Year-End Obligations Closeout Procedures (DRO-83-01) and We have completed a review of Defense compliance wi...
Date Jan. 28, 1983 Report No. AFMD-83-50 Title

Financial Management: Examination of the U.S. Government Printing Office's Financial Statements for FY's 1982 and 1981

BY THE COMPTROLLER GENERAL Report ToThe Congress OF THE UNITED STATES Examination Of The U.S. Government Printing Off ice’s Financial Statements For The Fiscal Years Ended Septwrrber 30,1982 And 1981 GAO examined the financial statements of the Government Printing Office for the fiscal years ended September 30, 1982 and 1981, The examination was made in accordance with generally accepted governm...
Date Jan. 21, 1983 Report No. AFMD-83-46 Title

Financial Management: Examination of the Government National Mortgage Association's Financial Statements for FY 1982

‘ 8 .’ BY THECOMPTROLLER GEiERAL Report TOThe Congress OF THEUNITED STATES Examination Of The Government Natiotial Mortgage Association’ s Financial Statements For The Fiscal Year E’ n&&Septemb,er 30, 1982 GAO examined the financial statements of ths Government National Mo’ rtgage Association for the year ended September 30, 1982. The examination was made in accordance with generally acc...
Date Jan. 14, 1983 Report No. AFMD-83-35 Title

Financial Management: Selected GSA Real Property Operations Contain Internal Control Weaknesses

BY' THE COMPTROLLER G N R L EEA Report To The Chairman, Permanent Subcommittee On Investigations, Senate Committee On Governmental Affairs O THE UNITED STATES F Selected GSA Real Property Operations Contain Internal Control Weaknesses The General Services Administration (GSA) spends $776 million annually to lease work space and to do nonrecurring reimbursable work for Federal agencies. Its investm...
Date Jan. 6, 1983 Report No. AFMD-83-6 Title

Financial Management: Audit of the Senate Building Beauty Shop for the Fiscal Year Ended February 28, 1982

, ‘. COMPTROLLER GENERAL WASHINOTON OF O.C. THE UNITED STATES 20542 B-133(345 JANUARY 6,i983 To the President of the Senate and the Speaker of the Xouse of Representatives Subject: Audit of the Senate Building Beauty Shop for the Fiscal Year Ended February 28, 1982 (GAo/AFYD-83-6) Pursuant to section 451 of the Legislative Reorganization Act of 1970 (40 U.S.C. 193m-11, we have examined the balan...
Date Jan. 6, 1983 Report No. GGD-83-29 Title

Financial Management: Postal Service's Fiscal Year 1981 Workers' Compensation Adjustments

Genera I Accounting Office Postal Service’s Fiscal Year 1981 Workers’ Compensation Adjustments The Postal Service’s calculations and accounting treatment of the workers’ compensation adjustments in its fiscal year 1981 financial statements are accurate and proper. 120518 GAO/GGD-83-29 JANUARY 6,1983 Request for copies of GAO reports should be sent to: U.S. General Accounting Office Documen...
Date Jan. 1, 1983 Report No. 122684 Title

Special Publications: Accounting for Leave and Fringe Benefits in Revolving Funds

or GAO United States GeneralAccountingOffice 1983 FEDERAL GOVERNMENTACCOUNT1NG SERIES This is the fifth in a series of pamphlets on Federal Government accounting. GENERAL INFORMATION No. 1 - Accounting Principlesand Standards for Federal~Agencies.1978. No. 2. - Frequently Asked Questions About Accrual Accounting in the Federal Government. 1970. ILLUSTRATIVE ACCOUNTING PROCEDURES FOR FEDERAL AGENCI...
Date Dec. 29, 1982 Report No. ID-83-7 Title

International Affairs: DOD Use of Official Representation Funds To Entertain Foreign Dignitaries

- @xcdpt baogr *he RELEASED Accoatngang Wot k ffpn O'@&~&' w *ffi~Q @a 'Phsed *f spec~~c m /!%@w epTl by a o'fffb8 ~qBreGEii Of R~TlglCTLQ - 1‘ By THE COMPTROLLER GENERAL Report To The Ranking Minority Memb& Committee On Government Operations House Of Representatives OF THE UNITEDSTATES DOD Use Of Official Representation To Entertain Foreign Di,gnitaries The Department of Defense’s Distinguish...
Date Dec. 17, 1982 Report No. AFMD-83-44 Title

Financial Management: Approval of the International Boundary and Water Commission, United States Section, Accounting System Design

COMPTROLLER GENEI~AL OF THE UNITED STATES WASHINGTOI~ O.C. 205flZ B-206063 December 17, 1982 The Honorable The Secretary Dear Mr. George Shultz of State _., HH b-h...' , 120153 3 Secretary: Subject: Approval of the International Boundary and Water Commission, United States Section, Accounting System Design (GAO/AFMD-83-44) It is my pleasure to approve the accounting system design of the Internatio...
Date Dec. 16, 1982 Report No. AFMD-83-1 Title

Financial Management: South Carolina's Objection to a Letter-of-Credit Procedure Used by the Department of Health and Human Services

COMPTROLLER GENERAL WASHINGT0N.D.C. OF THE 20548 UNITED STATES The Honorable rJniteii States near Senator Subject: Strom Thurmond Senate Thurmond: RELEASED II I 120264 South Carolina's Objection to a Letter-ofCredit Procedure Used bv the Department of Meal th and FIuman Services (GAO/AFMD-83-l) you asked us to consider the In vour April 5, 1982, letter "delay-of-drawdown" letter-of-credit procedur...
Date Dec. 15, 1982 Report No. AFMD-83-41 Title

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

COMPTROLLER GENERAL WASHINGTON~0.C. OF THE 20648 UNITED STATES OEC15l982 The Honorable Louis 0. Giuffrida Federal Emergency Director, Management Agency Dear Mr. Giuffrida: Subject: Approval of the Statement of Accounting Principles and Standards for the Federal Emergency Management Agency (GAO/AFMD-83-41) 120136 I It is my pleasure to approve the Statement of Accounting Principles and Standards fo...
Date Nov. 5, 1982 Report No. ID-83-8 Title

International Affairs: Breakdown in Service at Chicago Passport Agency

* i /19R~ -v,.i ’ c i-g r BY THEU.S.GENERALACCOUNTING OFFICE . Report To Representative Frank Annunzio Breakdown In Service At ;Chicago Passport Agency Chicago’s passport issuance delays were caused by an increase in backlogged passport applications, deficiencies in the recently installed Travel Document issuance System, and numerous management problems. The State Department shifted workloads ...
Date Oct. 22, 1982 Report No. AFMD-83-3 Title

Financial Management: Inadequate Internal Controls Affect Quality and Reliability of the Civil Service Retirement System's Annual Report

, , ,* ” 3 I .YYa I./cl 7 33 BY :THECOMbTROLLER GENERAL &port ToThe Congress OF THE UNITEDSTATES Inadequate Internal Controls Affect Quality Ar?d Reliability Of The Civil Service Rqtirement System’s Annual Report The IOffice of Personnel Management did not esta lish adequate internal control and reporting e”rocedures to ensure the reliability of the financial and actuarial information it pre...
Date Oct. 18, 1982 Report No. AFMD-83-14 Title

Financial Management: Budget Implications of Savings Reported in the Third Summary Report Issued by the President's Council on Integrity and Efficiency

COMPTROLLER GENERAL OF THE 20648 UNITED STATES WASHINGfON~0.C. B-207395 October 18,1982 The Honorable Jack Brooks Chairman, Legislation and National Security Subcommittee Committee on Government Operations House of Representatives The Honorable John D. Dingell Chairman, Subcommittee on Oversight and Investigations Committee on Energy and Commerce House of Representatives Subject: III 119805 Budget...
Date Oct. 18, 1982 Report No. RCED-83-27 Title

Energy: Evaluation of Administrative Procedures at the Synthetic Fuels Corporation

l , . p\” JV 7 m I I Fl,VIHt:- US GENERAL ACCOUNTING OFFICE Report To The Chairman, United States Synthetic Fuels Corporation Etialuation Of Administrative Prbcedures At The Synthetic Fuels Corporation The isynthetic Fuels Corporation has improved its administrative procedures, but further actions are needed to strengthen contjracting practices and internal financial Pertinent recommendations ar...
Date Oct. 4, 1982 Report No. AFMD-82-125 Title

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

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

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

COMPTROLLER GENERAL WASHINGTON OF THE D.C. 20548 UNITED STATES B- 2fW303 October 1, 1982 The Honorable The Secretary Donald T. Regan of the Treasury IRIIII 119734 Dear Mr. Secretary: Subject: Approval of the Bureau of the Mint Bullion and Monetary Accounting System Design (GAO/AFMD-82-122) system design It is my pleasure to approve the accounting of the Bureau of the Mint's Bullion and Monetary Ac...
Date Sept. 29, 1982 Report No. AFMD-82-126 Title

Financial Management: Reapproval of the Statement of Accounting Principles and Standards for the U.S. Fish and Wildlife Service

COMPTROLLERGENERAL OF THE UNITED STATES WASHINGTON D.C. 20548 The Honorable The Secretary Dear Mr. James G. Watt of the Interior . : Secretary: Reapproval Principles and Wildlife of the Statement of Accounting and Standards for the U. S. Fish Service (GAO/A?MD-82-126) Subject: It is my pleasure to reapprove the Statement of Accounting Principles and Standards for th? U. S. Fish and Wildlife Servic...
Date Sept. 28, 1982 Report No. AFMD-82-119 Title

Financial Management: Approval of Design of Military Sealift Command Industrial Fund Accounting System

C:OhlP’I’ROLI.EK GENERAL WASHINGTON OF TIE D.C. 20548 UNITED STA’I‘ES The Honorable The Secretary Attention: Casper W. Weinberger of Defense Assistant (Comptroller) Secretary of Defense Dear Mr. Secretary: Approval Industrial of the Fund Design of Accounting the Mili System tary Sealift Command (GAO/AFMD-82-119) Subject: It is my pleasure to approve the design Industrial Fund Accounting Sy...
Date Sept. 16, 1982 Report No. AFMD-82-115 Title

Financial Management: Review of the Accounting Records of the Canada-United States Interparliamentary Group

I UNITEDSTATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20568 B-208895 SEPTEMBER 16,10S2 ,I ) The Honorable Dante B. Fascell, Chairman, House Delegation Canada-United States Interparliamentary Group Dear Mr. Chairman: Subject: Review of the Accounting Records of the Canada-United States Interparliamentary Group CGAO/AFMD-82-115) / , / I / I In response to your July 28, 1982, request, our legisla...
Date Aug. 16, 1982 Report No. ID-82-33 Title

Financial Management: Examination of Fiscal Year 1981 Overseas Private Investment Corporation Financial Statements and Related Issues

BYl--lE U.S.GENERALACCOUNTING OFFICE Report To The President Of The Overseas Private Investment Corporation Examination Of Fiscal Year 1981 Overseas Private Investment Corporation Financial Statements And Related Issues The oversea,s Private Investment Corporation’sfiscal year 1981 financial statements present fairly the corporation’s financial position at September 30, 1981, and its operating...
Date July 23, 1982 Report No. AFMD-82-82 Title

Financial Management: Audit of the House of Representatives Beauty Shop Revolving Fund for Calendar 1981

COMPTROLLER GENERAL WASHlNGTON OF D.C. THE 20548 UNITED STATES B-162878 The Honorable Augustus F. Hawkins Chairman, Committee on House Administration House of Representatives Dear Mr. Chairman: Subject: JULY 23,1982 IIIllllllll , 119175 Audit of the House of Representatives Beauty Shop Revolving Fund for Calendar 1981 (GAO/AFMD-82-82) As required by the Legislative Branch Appropriation Act, 1970 (...
Date July 22, 1982 Report No. AFMD-82-75 Title

Financial Management: Audit of the House Recording Studio Revolving Fund for Calendar 1981

w COMPTROLLER GENERAL WASHINGTON OF D.C. THE UNITED STATES I MO?3 20542 B-114842 The Honorable Clerk of the Edmund L. Henshaw, Jr. House of Representatives JULY 22,1992 Dear P?r. Henshaw: Subject: Audit of the House Recording Studio Revolving Fund for Calendar 1981 (GAO/AFMD-82-75) Pursuant to your November 10, 1981, request, we have examined the balance sheet of the House of Representatives Recor...
Date July 22, 1982 Report No. GGD-82-82 Title

Tax Policy and Administration: Compilation of GAO Work on Tax Administration Activities During 1981

._li I>,. ., REPORT BY THE Comptroller General OF THE UNITEDSTATES Compilation Of GAO’s Work On Tax Administration Activities During 1981 This report, required by Public Law 95-125, summarizes the results of GAO’s work on tax administration activities for 1981. Among other things, the report discusses open recommendations to the Congress from reports issuedduring and before 1981, legislative a...
Date July 22, 1982 Report No. AFMD-82-56S Title

Financial Management: Followup to Report on the Claims Processing Procedures of the National Flood Insurance Program

C-OMPTRQLLER GENERAL WASHINGTON OF D.C. THE UNITED STATES 20548 B-203633 The Honorable Jack Brooks Chairman, Subcommittee on Legislation and National Security Committee on Government Operations House of Representatives Dear Mr. Chairman: Followup to GAO Report on the ing Procedures of the National Program (GAO/AFMD-82-56s) Claims Flood JULY 22,1982 Subject: ProcessInsurance On March 5, 1982, ,we d...
Date July 12, 1982 Report No. AFMD-82-84 Title

Financial Management: Improvements Needed in the Accounting for Personal Property

UNITEDSTATES GENERALACCOUNTINGOFFKE WASHINGTON, D.C. 20548 ACCOUNTING AN0 FINANCIAL MANAGEMENT DWSION B-208109 The Honorable The Secretary James Watt of the Interior I 119275 JULY 12,1982 Dear Mr. Secretary: Subject: Improvements Needed in the Accounting Personal Property (GAO/AFMD-82-84) for Our survey of accounting for personal property at the Department of the Interior identified recurrent prob...
Date July 8, 1982 Report No. AFMD-82-52 Title

Financial Management: Adverse Opinion on the Financial Statements of the Student Loan Insurance Fund for FY 1980

. i?? THECOMPTROLLER GENERAL Report ToThe Congress OF THEUNITED STATES Adverse Opinion On The Financial Statements Of The Student Loan Insurance Fund For The Fiscal Ye’ar Ended September 30, 1980 Since the Student Loan Insurance Fund began in 1967, serious accounting and reporting problems have resulted from inadequate internal controls and noncompliance with generally accepted accounting princi...
Date June 29, 1982 Report No. AFMD-82-65 Title

Financial Management: Audit of Report of the U.S. Army Nonappropriated Fund Employee Retirement Plan for Fiscal 1980

, BYTHECOMPTROLLERGENERAL Report ToThe Congress OFTHEUNITEDSTATES Audit Of Report Of The U.S. Army Nonappropriated Employee Retirement Plan For Fiscal 1980 Fund / I’ I!1llll ~~l~llllll~ IIII I i 119276 GAO/AFMD-82-65 JUNE 29.1982 f Request for copies of GAO reports should be sent to: U.S. General Accounting Off ice Document Handling and information Services Facility P.O. Box 6015 Gaithersburg, M...
Date June 23, 1982 Report No. AFMD-82-42 Title

Financial Management: Disclaimer of Opinion on the Financial Statements of the Pension Benefit Guaranty Corporation for FY 1980

I) . 13 rw( BY THECOMPTROLLERGENERAL ?eport ToThe Congress OF THEUNITEDSTATES Disclaimer Of Opinion, On The Financial StatementsOf The Pension Benefit Guaranty Corpo.ra.tio.n For. The Fiscal Year Ended September30J 980 GAO disclaims an opinion on whether the Pension Benefit Guaranty Corporation’s financial statements present fairly its finencial condition at September 30, 1980, and the results o...
Date June 17, 1982 Report No. AFMD-82-95 Title

Financial Management: Approval of the Metric Board Accounting System Design

COMPTROLLER GE.:IERd-DF WASHINGTON O.C. THE w&u UNITE0 STATES June . 17, 1982 Mr. Theodore Farfaglia Executive Director United States Metric Dear Mr. Farfaglia: Board Subject: It Approval of the Metric Ecard Accounting System Design (GAO/AFVD-82-95) is my pleasure with submitted with your letter terial reqxcts and standards. to approve the design of the accounting system of June 2, 1952, as confor...
Date June 7, 1982 Report No. AFMD-82-80 Title

Financial Management: Verification of the Cash Accountability of the Clerk of the House of Representatives at March 31, 1982

UNITEDSTATES GENERALACCOUNTING OFFICE WASHINGTON, D.C. 20548 ACCO(JNTING AND FINANCIAL MANACEM(CNT DIVISION B-114864 June 7, 1982 The Honorable Edmund L. Henshaw, Jr. Clerk of the House of Representatives Dear Mr. Henshaw: Subject: Verification of the Cash Accountability Clerk of the House of Representatives 1982 (GAO/AFMD-82-80) of the at March 31, Pursuant to your March 24, 1982, request, we ver...
Date June 1, 1982 Report No. AFMD-82-88 Title

Financial Management: Approval of the Executive Office of the President Accounting System Design

COMPTROLLER GENERAL WASNINGTON OF D.C. THE UNITED STATES 20548 B-l.92886 June 1, 1982 . . The President The White House Dear Mr. . President’: Approval of the Executive Accounting System Design Office of the President (GAO/AFMD-82-88) Subject: It to approve the accounting system design for is my pleasure Office of the President. The design, submitted by -_ of October 1, 1981, is in conformity in...
Date May 31, 1982 Report No. AFMD-82-83 Title

Financial Management: Reapproval of the Department of State Accounting Principles and Standards Statement

COMPTROLLER GENEI?AL WASHINGTON OF D.C. THE UNITED STATE5 205AS B-206063 May 31, 1982 4 The Honorable The Secretary Dear Mr. Alexander of State . Reapproval Principles M. Haig, Jr. Secretary: Subject: of the Department of State Accounting and Standards Statement (GAO/AFMD-82-83) . It is my pleasure to reapprove the Statement of Accountina Principles and Standards for the Department of State as sub...
Date May 17, 1982 Report No. AFMD-82-72 Title

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

Report TO The Chairman, Committee Ori Labor And Human Resources Uniited States Senate OF THE‘UNITEDSTATES Cohtinuing Financial Management Problems At The Equal Employment Opportunify CoInmission he Equal Employment Opportussion has experienced severe negement problems that advers ability to properly control and r funds. The result has been inancial information from which nt decisions are made an...