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GAO Reports by subject "Accounting"

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Date Report No. Title
Date Oct. 16, 1972 Report No. 093263 Title

Financial Management: Beale Air Force Base Examination of JUMPS Interim Leave System

Date Sept. 2, 1972 Report No. 093289 Title

Financial Management: Settlement of Certifying Officers' Accounts at Gallaudet College

UNI~EDSTATESGENERAL WASHINGTON ACCOUNTING OFFICE 22046 OFFICX REGIONAL FlFTHFLOOR 803WESTBROADSTREET FALLS CHURCH,VIRGINIA SEP 2 1972 Dear Mr. Cardwell: The General Accountang Office has reviewed the financial management procedures and practices of Gallaudet College, Our review, which TTas directed przncipally toward settlement of certifying officers' accounts, included tests of financaal transact...
Date Aug. 23, 1972 Report No. 093297 Title

Financial Management: Examination of Disbursing Transactions U.S.S. Allen M. Sumner

UNITED STATES GENERAL REClOi’lAL ACCOUNTING OFFICE BUILDING STREEl- OFFKE ZOOS WASHINGl-ON 234 STATE BOULEVARD DETROIT, MICHIGAN 48226 AUG 23 1972 Commanding Officer u.s.s, &.&N M. S-W FFO New York Dear Sir: (DD-692) &&of% d We have examined selected financial transactions in the accounta of the U.S.S. SUMNERfor the 12 months ended December 31, 1971. This work, a part of our continuing review of...
Date Aug. 8, 1972 Report No. B-154459 Title

Education: Finances and Operations of the John F. Kennedy Center for the Performing Arts

\mwswww- s-e+..- ,.“$” “.- - mme by Ph dribwtion be released 0 cept ail PRe has a Seetioq PublUHfOM REPORT T COMMITTEE ON PUBLIC WORKS UNITED STATES SENATE RELEASED Finances And Operations Of The John F. Kennedy Center For The Performing Arts B-154459 Ro~@b5q SmIthsonIan lnstltutlon BY THE COMPTROLLER GENERAL OF THE UNITED STATES CQMFTROLLER GENERAL WASHIPIGTOPI OF QC THE UNITED STATES 2Oti4...
Date Aug. 1, 1972 Report No. 093310 Title

Government Operations: Management Controls Over Personal Property, National Oceanic and Atmospheric Administration

P UNITEDSTATESGENERALACCOUNTING OFFICE WASHINGTON, DC 20548 GENERAL GOVERNMENT DIVISION A@ 1 9972 Dear Dr. White We have completed a survey of the NatLonal Oceanic and Atmospheric Admlnlstratlon's (NOAA) management controls over personal property. The survey was performed prlmarlly at NOAA's Property and Supply Branch m WashLngton, D C We do not plan further review at this time, however, we wish t...
Date July 10, 1972 Report No. 093317 Title

Financial Management: Langley AFB, Audit of Accounts

Date May 18, 1972 Report No. 093333 Title

Financial Management: Ent AFB Audit of Accounts

Date May 5, 1972 Report No. 092372 Title

Financial Management: Accounting for Accrued Expenditures at Warner Robbins Air Materiel Area

ConmiandeP Warner Robins Air Materiel Area Robins Air Force Base, Ceorgia 31093 ar Sir: We bave completed our survey of accrued expenditure reporting procedures at Warner Robins Air Materiel Area ( ) , Robins Air Force Base, Georgia. The wodc pe~fomed was part of y sf the communication and coatsol of accrued expenditure data at selected activities $n the partment of Defense ( The results of our wo...
Date Jan. 1, 1972 Report No. 091031 Title

Special Publications: The GAO Review, Winter 1972

WINTER 1972 For sale by the Superintendent of Documents. U S . Gobernmrnt Printing Office, Washington. D.C. 20402. Price 40 cents (single c o p y ) . Subscription price: S1.50 per ) e a r ; 50 cents additional for foreign mailing. THE GAO REVIEW Contents Papers of the 7th International Congress of Supreme Audit Institutions . . . . . . . . . . . . . . . Recruitment and Training of Personnel of Sup...
Date July 28, 1971 Report No. B-138626 Title

Income Security: Computing Hourly Pay Rates for Civil Service Employees

COMPTROUER GENERAL-OF WASHINGTON. D. c f-_ 1 Dear Mr. Forsythe: LM090609 L Pursuant to your request of June 2, 1971, we have reviewed a suggestion by your constituent, Mr. Simon S. Harris, 237 Maine Avenue, Cherry Hill, New Jersey, for modifying the manner ofcomputing hourly pay rates for civil service employees. Mr. Harris suggested that the provisions of section 550.4 of Title 5, United States C...
Date June 30, 1971 Report No. 089432 Title

Financial Management: Financial Management and Reporting on the Metropolitan Area Sanitary Sewage Works Fund

IA Ji;ly 1970, we Teouesi- 4 draft report on the iiilC--V'clllSL.r8 the ze?o-rsing on the Xetropoil3n i.htcmac InterccpEor Sewer). the Cc~2Lssioncneeded Ln the Area Sanitary L Es co,mments on our financia; management Sewage W~rlcs Fund and IA our draft reporE, we ~L-oposed chat the Commissioner require tha;-. 2.r-, ;ccos~tL~g iLse procedures Se irxpxved so as to accurately record, within the forma...
Date June 28, 1971 Report No. 094421 Title

Financial Management: Creative Thinking in Financial Management

ADDRESS BY THE COMPTROLI8R GEMERAL OF THE UNITED STATES BEFORE THE 2oTH ANMUAL w 1 0 m SYMPOSIUM ' FEDERAL GOVERNMENT ACCOUNTANTS ASSOCIATION JUNE 2U, 1971 WASHINGTON, D. C. "CREATIVE THINKING IN FINANCIClL MANAGEW3T" i A s most of you know by now, the General Accounting Office observed i t s 50th anniversary t h i s month. In commemorating t h i s milestone -0 important especially t o t h e Feder...
Date May 6, 1971 Report No. 089327 Title

Government Operations: Test of Non-Grant Accrued Expenditures--Civil Agencies

Xr. Willian Lange, Chief Division of Nanagement Support Engineering and Research Center Bureau of l?.ecl.ar;ration Building 67 Denver Federal Center Denver, Colorado 80225 Dear Hr. Lange: We have completed our review of the adequacy of the accounting procedures and controls employed by the Cureau of Reclamation, Engineering and Research Center, in recording and reporting accrued revenues and expen...
Date March 31, 1971 Report No. 089310 Title

Financial Management: Settlement of Accounts of the Accountable Officers, HUD Region IX

Y # 1111 “111 illll 1111 “,,. “,* “IM III III 1111 ,,,,. ,,,,. Mr. Robert H, Baida, Regional Administrator Department of Housing and Urban Devekopment, 450 Golden Gate Avenue - Box 36003 San Francisco, California 94102 Dear Mr. Baida: on the officers Region Region IX Here is our report accounts of accountable and Urban Development, review for the settlement of the Department of IX, San Fra...
Date March 4, 1971 Report No. 093211 Title

Financial Management: Fiscal Year 1970 Financial Audit of Commercial Power Operations in Region I, Bureau of Reclamation

UNITED STATES GENERAL A~COIJNTING OFFICE REGIONAL SO96 FEDERAL OFFICE BUILDING OFFJCE 909 FIRST &VENUE -= SEATTLE, WASHINGTON 98104 Mr. Earold Region 1, Department P, 0. Box Boise, T. Nelson, R&final Director ti0Xl u,s. Bureau of Reel of the InteriolP 8008 Idaho 83707 Y Dear Mr. Nelson: We have completed our review of the accounts and accounting procedrsree of the power generating and related mult...
Date March 4, 1971 Report No. 093210 Title

Financial Management: Fiscal Year 1970 Financial Audit of Commercial Power Operations of Corps of Engineers

UNITED STATESGENE~ALACCOUNTINGOFFICE REGIONAL 3086 FEDERAL OFFICE BUILDING OFFICE 909 FIRST AVENUE SEATTLE. WASHINGTON 9s 104 -. Brigadier General B, s. Kelley Division Engiaeer North Pacifdc Dzivis~on U.se &my Caqxs of Engineers 210 cust6m BQWE Portfaaat, ckegon 97209 +iqu Dear Gem?E;al Kelley: We have cmpleted our review of the accounts and account%xsg procedares for the Corps of Engineers' mfti...
Date Feb. 5, 1971 Report No. 093034 Title

Government Operations: Need for Adequate Accounting Controls Over Philatelic Stamp Material

( FEB 5 Dear Mr. Postmaster General: 1971 ” . ” During our review of certain aspects of philatelic stamp activities, we noted that the Post Office Department does not have adequate accounting This material consists controls to safeguard philatelic stamp material. imof such items as postage stamps, die proofs (cards showing the first pression made by the metal engraving of stamps prepared for t...
Date Jan. 1, 1970 Report No. 091159 Title

Government Operations: A Positive Program for Improving Communications Between Federal Agencies and Accounting Faculties and Students

Date Oct. 31, 1969 Report No. 092676 Title

Financial Management: Accounts of Accountable Officers of the U.S. Tariff Commission

UNITE~I STATESGI~NEF~ALACCOUNTING OFFICE WASHINGTON, D C. 20548 CIVIL DIVISION Dear Dr. Sutton. We have made a review &or the eettlemont of accounts of accountabbe officers of the United States Tarxff Commlsslon, Washlngton, D. C., through June 30, 1968. Our review, which was completed In October 1969, was directed prlmarlly toward an evaluation of the admlnlstratlve procedures and Internal contro...
Date May 12, 1969 Report No. 094477 Title

Special Publications: Growing Importance of Management Auditors in Government

llllllllllllllllllllllllllllllllllllllll 094477 Remarks by the Comptroller General of the United States, Elmer D. Staats, before the Joint I'teeting of the Gamma Ensilon Chapteuf the Pennsylvania State I!niversity, Q.etn Alpha Psi , and the Central .I
Date April 25, 1969 Report No. 092708 Title

Financial Institutions: Interest Rate Earned by the Commodity Credit Corporation

UN~LI . CIVIL DIVISION STATES GENERAL AcCOuN=rING D C 20548 OFFICE WASHINGTON, Dear Mr, Frick: The General Accounting Office has made a review of the overall effective interest rate earned by the Commodity Credrt Corporatron (CCC), Department of Agriculture, on repayments of grain price-support loans by producers0 Our review was made pursuant to the Government Corporation Control Act (31U,S,C, 841...
Date Jan. 1, 1969 Report No. 091195 Title

Special Publications: The GAO Review, Summer 1969

11111111111111111llllllllllll 091195 f. , THE GAO REVIE / I For sale by the Superintendent of Documents, US. Government Printing Office, Washington, D.C. 20402. Price 40 cents (single copy). Subscription price: $1.50 per year; 50 cents additional for foreign mailing. THE GAO REVIEW SLIMMER 1969 Views and Perspectives of the Comptroller General. Managers Contents .7.. . . . ~3351 ... ..... 'I.. ' '...
Date Jan. 1, 1969 Report No. 091177 Title

Special Publications: Thoughts on Accounting and Auditing by GAO Regional Managers

Date Sept. 27, 1968 Report No. 091184 Title

Special Publications: The Manager, the Government, and the Accounting Profession

Date June 17, 1968 Report No. 094496 Title

Information Management: Management Information Needs in an Era of Change

,. . . . . r .. , Address by t h e Comptroller General of the United State;. Elmer 6. S t a a t s , B e f o r e t h e 49th Annual I n t e r n a t i o n a l Conference o f t h ? National June 1 7 , 196s 4 a p p r e c i a t e y o u r i n v i t 3 t i o n t o be n r c s e n t this a f t i ? m o o n t o d i s c u s s a suhject o f q r o v i n q iywrtarice t o t h e accountinq nrofession and t o mnaqerr...
Date Jan. 1, 1968 Report No. 091196 Title

Special Publications: The GAO Review, Fall 1968

For sale by the Superintendent of Documents, US. Government Printing Office, Washington, D.C. 20402. Price 40 cents (single copy). Subscription price: Sl.50 per year; 50 cents additional for foreign mailing. GAO REVIEW FALL 1968 Contents The RIanager, t h e Government, and t h e Accounting Profession By ELMER E. STAATS ...................................... ..................................... ....
Date Jan. 1, 1968 Report No. 091215 Title

Special Publications: The GAO Review, Summer 1968

For sale by the Superintendent of Documents, U S . Government Printing Office,Washington, D.C. 20402. Price 40 cents (single copy). Subscription price: $1.50 per year; 50 cents additional for foreign mailing. THE GAO REVIEW SUMMER 1968 54 60 66 74 82 84 95 97 106 110 Published quarterly for the accounting and auditing staffs of the U.S. General Accounting Ofice Perspective on Planning-Programming...
Date Jan. 1, 1967 Report No. 090856 Title

Special Publications: The GAO Review, Winter 1967

11 1ll1lll1 1 lIlI 11 1 1 1 1 l1 1 090856 c For sale hy the Superintendent of Documents, US. Government Printing Office, Washington, D.C. 20402 Price .to cents (single copy). Subscription Price, $1.50 per year; 50 cents additional for foreign mailing. I R 1967 Contents oqces' On Professional Development B ~ A rr. SAMUELSON . ................................ 7222963' .. . .. .. . .. .. . .. ?&F$. 3...