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GAO Reports by subject "Cost accounting"

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Date Report No. Title
Date April 14, 1988 Report No. T-AFMD-88-10 Title

Natural Resources: Forest Service's 'End-Results' Budget Tests and Implementation of the Timber Cost Accounting System

GAO For Release on Delivery Expected at 10 a.m. EDT Thursday April 14, 1988 Testimony / *.Forest I Tests Timber Service's %nd-Results' of the System I Budget and Implementation Cost Accounting Statement of Frederick D. Wolf, Director Accounting and Financial Management Division Before the Subcommittee on Interior and Related Agencies Committee on Appropriations House of Representatives IllllllllRl...
Date March 31, 1988 Report No. AFMD-88-45 Title

Forest Service: Evaluation of 'End-Results' Budgeting Test

United States General Accounting Office GAO March 1988 Report to the Subcommittee on Interior and Related Agencies, Committee on Appropriations, House of Representatives FOREST SERVICE Evaluation of “EndResults” Budgeting Test GAO/AFMD-88-45 135 70 7 GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Financial Management Division B-226580 March 31, 1988 The Honor...
Date March 11, 1988 Report No. IMTEC-88-20FS Title

Software Development: Update on Department of Defense Central Design Activities

s I iiTzxub==, ,,; “r-*l---*-l- Unite d S ta tes G e n e r a l A c c o u n tin g ...--- O ffice - 8, GAO --lmw+“---m,--“l F a c t S h e e t fo r th e C h a irm a n , S u b c o m m itte e o n D e fe n s e , C o m m itte e o n A p p r o p r ia tio n s , H o u s e o f R e p r e s e n ta tive s March 1988 S O FTW A R E DEVELO P M E NT U p d a te o n D e p a rtm e n t o f D e fe n s e C e n tral ...
Date Dec. 28, 1987 Report No. NSIAD-88-56BR Title

Foreign Investment: Country Differences in Accounting for Takeover Costs

. -. GAO -i - United States Genwal Accounting Office Briefing Report to the Honorable Richard T. Schulze, House of Representatives Dechmber 1987 F’ OREIGN INVESTMENT Country Differences in Accounting for ~ Takeover Costs ~ I I 134703 GAO United States General Accounting Office Washington, D.C. 20548 National Security and International Affairs Division B-l 97843 December 28, 1987 The Honorable Ri...
Date Nov. 3, 1987 Report No. NSIAD-88-41BR Title

Cost Accounting Standard 414: How DOD's Budget Profit Policy and Contractors' Investments Relate to Standard 414

United States General Accounting Office I,,,, . II GAO Nwwmbr 1987 Briefing Report to the Chairman, Subcommittee bn Defense, Committee on Appropriations, House of Representatives COST ACCOUNTING STANDARD 414 How DOD’ Budget s Profit Policy and Contractors’ Investments Relate to Standard 414 REILEASED RESTRICTED --Not to bo released outside the~Genera Amounting Office except on the basic of spe...
Date Sept. 1, 1987 Report No. 134004 Title

Special Publications: Railroad Accounting Principles, Vol. 1

ACCOUNTING PRINCIPLES FINAL REPORT September 1, 1987 Volume l-Summary of Report Charman CHARLES CHARLES RICHARD JACK L MERTON GORDON RONALU A. BOWSWER W. HATH E. BRIGGS MAHAFFEY J PE(‘ K SH[LLINGI,AW ’ S YOIING Ewecutlve Ihector CHARLES R. YAGER I I RAILROAD ACCOUNTING PRINCIPLES BOARD I September 1, 1987 The President of the Senate The Speaker of the House of Representatives The Railroad Acco...
Date Sept. 1, 1987 Report No. 134005 Title

Special Publications: Railroad Accounting Principles, Vol. 2

PRINCIPLES FINAL REPORT September 1, 1987 Volume 2-Detailed Report ! ; / E RAILROAD ACCOUNTING PRINCIPLES BOARD Y Chairman CHARLES CHARLES HICHAHI) JACK L. MERTON GORDON RONALD A. BOWSHER W. HATH E RRtGGS MAHAFFEF J PECK SHILLINGLAW S YOI’ NG Enecutwe Dmctnr CHARLES R. YAGER RAILROAD ACCOUNTING PRINCIPLES BOARD September 1, 1987 The President of the Senate The Speaker of the House of Representat...
Date April 22, 1987 Report No. T-AFMD-87-9 Title

Natural Resources: A Cost Accounting System Designed for Timber Sales in National Forests

United States General Accounting Office 1 Testimony * For Release on Delivery Expected at 10-a.m. EDT Wednesday April 22, 1987 SYstem Designed for Timber Sales in National Forests A Cost Accounting Statement Frederick Accounting of D. Wolf, Director and Financial Management and Division Before the Subcommittee on Interior Related Agencies Committee on Appropriations House of Representatives Ill Il...
Date April 21, 1987 Report No. AFMD-87-33 Title

Timber Program: A Cost Accounting System Design for Timber Sales in National Forests

. United Stx$es General Accounting Office 27‘qf 1 Report to CongressionalRequesters Aptill TIMBER PROGRAM ALcost A,ccountin~ System Design for Tirnber Salesin National Forests (cl38W GAO/AF’MD-87-W I “GAO General Accounting Off’ice Washington, D.C. 20648 Accounting and Financial Management Division united states B-226680 April 21, 1987 The Honorable Sidney R. Yates Chairman, The Honorable ...
Date June 30, 1986 Report No. NSIAD-86-134BR Title

DOD Legislative Activities: Better Guidance, Accountability, and Reporting Needed

. United Sta& General Accounting Of&e 13 0 2 Briefing Report to the Chairman, Subcommittee on Defense Committee on Appropriations House of Representatives aJune 1!M DOD LEGISLATIVE ACTIVITIES Better Guidance, Accountability, and PLeporting Needed :I111111 Illll1llIll 130262 035&s GAO/NSIAD-W134BR . , . GAO United States General Accounting Office Washington, D.C. 20648 National Security and Interna...
Date May 23, 1986 Report No. NSIAD-86-112 Title

Industrial Funds: DOD Should Improve Its Accounting for Asset Capitalization Program Funds

. United States Gerkral &counting Office 1s -0 / I I May 1986 Report to the Honorable Bill Chappell, Jr., Acting Chairman, Subcommittee on Defense, Committee on Appropriations House of Representatives INDUSTRIAL FUNDS Asset Capitalization program Funds DOD Should Improve Its Accounting for I ’ 129932 1 GAOj’NSIAD-86-112 ’ I * GAO Unitfed States General Accounting Office Washington, IX. 20648...
Date Nov. 1, 1985 Report No. GGD-86-6 Title

UNICOR Products: Federal Prison Industries Can Further Ensure Customer Satisfaction

, 3Y THE U.S.GENERAL ACCOUNTING OFFICE Report To The Honorable William Proxmire United States Senate UNICOR Products: Federal Prison Industries Can Further Ensure Customer Satisfaction Federal Prison Industries (trade name UNICOR) is a profitable government owned corporation which sells many different products to federal agencies and employs thousands of federal prisoners. GAO was asked to determi...
Date March 4, 1985 Report No. 126388 Title

Budget and Spending: Budget Estimates for Fiscal Year 1986

. k RAILROAD ACCOUNTINGPRINCIPLES BOARD WASHINGTON,D.C. 20548 F O R RELEASE O N DELIVERY MONDAY, MARCH4, 1985 STATEMENTO F CHARLESA. BOWSHER l CHAIRMAN BEFORE THE LEGISLATIVE SUBCOMMITTEE F THE APPROPRIATIONSC O M M ITTEE O UNITED STATES HOUSEO F REPRESENTATIVES ON BUDGETESTIMATES F O R F ISCAL YEAR 1986 126388 MR. CHAIRMAN AND MEMBERSOF THE SUBCOMMITTEE: I am appearing the Railroad estimate 1986....
Date Feb. 8, 1985 Report No. RCED-85-30 Title

Agriculture and Food: Department of Agriculture and Producer Costs To Operate the Tobacco Program

Comptroller General Department Of Agriculture And Producer Costs To Operate The Tobacco Program For 1983, the Department of Agriculture regulated the production and marketing of eight kinds of tobacco, including the two primary kinds--flue-cured and burley--through acreage allotments, marketing quotas, and price-support loans. While the No Net Cost Tobacco Program Act of 1982 generally provides th...
Date Aug. 1, 1984 Report No. NSIAD-84-148 Title

National Defense: Actions Taken on GAO Recommendations Concerning Civilian Agency Aircraft Management

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 NATIONAL INWRNATIONAL SLCURITV AFFAIIIS AN0 DIVISION August 1, 1984 B-206232 The Honorable Byron L. Dorgan House of Representatives Dear Mr. Dorgan: Subject: 124830 Actions Taken on GAO Recommendations Concerning Civilian Agency Aircraft (GAO/NSIAD-84-148) Management In accordance with your letter of April 27, 1984, and subsequent disc...
Date May 17, 1984 Report No. 124155 Title

Budget and Spending: Cost Accounting Standards

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 9:OO A.M. THURSDAY, MAY 17, 1984 STATEMENT OF MILTON J. SOCOLAR SPECIAL ASSISTANT TO THE COMPTROLLERGENERAL BEFORE THE SUBCOMMITTEEON ECONOMIC STABILIZATION OF THE COMMITTEE ON BANKING, FINANCE AND URBAN AFFAIRS UNITED STATES HOUSE OF REPRESENTATIVES ON cosr 2wxxnnIw STANDARDS Mr. Chairman and Member...
Date April 24, 1984 Report No. NSIAD-84-96 Title

National Defense: Navy Can Improve Management of Shipyard Labor Resources Through Better Work Measurement Practices

BY THE US. GENERAL ACCOUNTING OFFICE Report To The Secretary Of The Navy Navy Can Improve Management Of Shipyard Labor Resources Through Better Work Measurement Practices This report discusses methods the Navy can use to Improve Its work measurement and cost accounting systems to control rrstng labor costs For example, Improvements are needed to --Implement effectively, --control work measurement ...
Date March 1, 1984 Report No. RCED-84-3 Title

Energy: Natural Gas Profit Data

p* iv:.*,.&, By 4&a f&;&Q, $... ,,” ,*,, /) UNITED STATES GENERAL WASHINGTON, ACCOUNTING D.C. 20548 OfFlCE March RESOURCES. COMIvlUNITY. 4NO ECONOMIC DEVELOPVENT ClVlSlOh 1, 1984 B-212010 The Honorable The Honorable The Honorable The Honorable The Honorable The Honorable The Honorable The Honorable The Honorable The Honorable The Honorable The Honorable The Honorable The Honorable The Honorable ...
Date Nov. 16, 1983 Report No. AFMD-84-20 Title

National Defense: The Government Printing Office Can More Effectively Manage Its General Sales Program

BY THE COMPTROLLER GENERAL Report to The Chairman, Joint Committee On Printing OF THE UNITEDSTATES The Government Printing Office Can Mdre Effectively Manage Its General Sales Program At the request of the Joint Committee on Printing, GAO studied the policies, procedures, and management of the Government Printing Office’ General Sales Program in s 1982. The Sales Program is conducted primarilyth...
Date Sept. 30, 1983 Report No. NSIAD-83-66 Title

International Affairs: Need To Improve Management of ACDA's Automatic Data Processing and Operations Analysis Functions

* BY THE U,S.GEN’ERALACCOUNTING OFFICE Report To The Director, Disarmament Agency U.S. Arms Control And Need To Improve Management Of ACDA’s Automatic Data Processing And Operations Analysis Functions ACDA has not comprehensively planned and evaluated its use of automatic data processing systemsand operations analysis, and is not complying with executive branch Quitdance on computer security a...
Date Sept. 27, 1983 Report No. 122443 Title

Science, Space, and Technology: The Effects of Changes in the Telecommunications Industry on FCC Operations

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 9:30 A.M. EDT SEPTEMBER 27, 1983 STATEMENT OF J. DEXTER PEACH, DIRECTOR RESOURCES, COMMUNITY AND ECONOMIC DEVELOPMENT DIVISION BEFORE THE SUBCOMMITTEE ON GOVERNMENTINFORMATION, JUSTICE, AND AGRICULTIJRE OF THE COMMITTEE ON GOVERNMENT OPERATIONS HOUSE OF REPRESENTATIVES OF THE EFFECTS OF CHANGES IN TH...
Date Dec. 30, 1982 Report No. MASAD-83-5 Title

National Defense: Cost Information Presented to Congress on the C-5B Aircraft Program

UNITED STATES GENERAL ACCOUNTJNG OFFJCE WASH I NGTON, D.C. 2OS4b 1111 H 120295 MISSION SYSTxMs ANALYSIS AND ACCXJlSlTlON OIVISION B-200766 The Honorable United States Dear Senator Subject: Robert Senate Dole: J. Dole RELEASED Cost Information Presented to,>*& Congress on the C-5B Aircraft Program (GAO/MASAD-83-5) that we determine Your letter of October 6, 1982, requested whether or not the C-5B c...
Date May 19, 1982 Report No. AFMD-82-27 Title

Financial Management: Improvements Needed in Operating and Using the Army Automated Facilities Engineer Cost Accounting System

. , * , , 1 !TIcII I . I BY THECOMPTROLLERGENERAL + Report ToThe Congress OF THEUNITEDSTATES Improvements Needed In Operating And Using The Army Automated Facilities Engineer Cost Accounting System The Army’s automated Facilities Engineer Job Order Cost Accounting System was devised to help manage a work force of about 45,000 employees charged with 92.6 billion in facility maintenance and repair...
Date June 26, 1981 Report No. B-202936 Title

Government Operations: Comments on H.R. 2813

-+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~kd COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON D.C. 20548 B-202936 JUN 2 6 1981 The Honorable William D. Ford Chairman, Committee on Post Office and Civil Service House of Representatives Dear Mr. Chairman: Your letter of April 3, 1981, requested that we comment on H.R. 2813, 97th Congress, which your Committee is considering. The subject bill, if enacted, w...
Date June 16, 1981 Report No. EMD-81-94 Title

Energy: Policies Governing the Bonneville Power Administration's Repayment of Federal Investments Need Revision

BY THE U.S.GENERAL ACCOUNTING OFFICE Report To The Secretary Of Energy Policies Governing The Bonneville Power ‘b Administration’s Repayment Of Federal. .” Investments Need Revision, .. By reviewing its Federal investment repayment policies Bonneville could better meet new leg islative requirements, improve rate level determination credibility, reduce inefficient use of agency staff and reso...
Date May 1, 1981 Report No. 115070 Title

Government Operations: Provisions of S. 821, a Bill To Provide for Authorization of Appropriations for the Federal Communications Commission

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 10:00 A.M. FRIDAY, MAY 1, 1981 STATEMENT OF HENRY ESCHWEGE, DIRECTOR COMMUNITY AND ECONOMIC DEVELOPMENT DIVISION BEFORE THE COMMITTEE ON COMMERCE, SCIENCE AND TRANSPORTATION UNITED STATES SENATE ..__ /A BILL TO PROVIDE FOR AUTHORIZATION OF APPROPRIATIONS FOR THE FEDERAL COMMUNICATIONS COMMISSION J MR...
Date Feb. 1, 1981 Report No. 114419 Title

Special Publications: Accounting News

ACCOUNTING NEWS February 1981 Federal Accounting and Financial Reporting Principles and Standards Single Audit Steering Committee GAOissued its third exposure draft on the conceptual p. framework..................... 1 An intergovernmental Single Audit Steering Committee has been organized to facilitate the implementation of the single p. 1 audit approach... JFMIP is initiating a study of the capa...
Date Oct. 10, 1980 Report No. FGMSD-81-5 Title

Financial Management: Internal Control at AID Missions

p w !f . , . UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 DIVISION OCNCRAL Of PINANCIAL MANAOCMUW AND -Dim 113531 IIII . B-199914 OCTOBER 10,198O The Honorable Douglas Administrator Agency for International Dear Mr. Bennetr Internal Subject: L- J. Bennet, Jr. Development 1. Control at AID Missions This report contains the results of our survey of accounting controls over revenue ...
Date Sept. 30, 1980 Report No. FGMSD-80-90 Title

Government Operations: Approval of the Design of the Defense Mapping Agency Accounting System

.. . .. A tt e n ti o n : s s i s t a n t S e c r e t a r y o f c! E fer, s e (Conptroll e r 1 D e ; i r !4r. S e c r e t a r y : Silbject: i* p p r o v a l of t h e DesiSn o f t h e D e r ' e ~ s e!
Date July 17, 1980 Report No. FGMSD-80-61 Title

Financial Management: Problems in Implementing Regulatory Accounting and Costing Systems for Railroads

BY’THE COMPTROLLER GENERAL Report To T OF THE UNITEDSTATES Congress Problems In Implementing Regulatory Accounting And Costing Systems For Railroads The Interstate Commerce Commission recently revised its regulatory accounting system and is in the midst of establishing a new costing system to develop information needed to judge rates for railroad services. GAO believes the Commission must do mor...
Date Feb. 12, 1980 Report No. PSAD-80-25 Title

Government Operations: Financial Status of Major Federal Acquisitions September 30, 1979

‘c ” . . BY THECOMPTROLLiR GENERAL 6 Report ToThe Congress OF THEUNITEDSTATES Financial Status Of Major Federal Acquisitions September 30, 1979 Federal departments’ and agencies’ major acquisitions are presently estimated to cost $607 billion at completion; earlier estimates were $346 billion, Costs increased $261 billion, or 75 percent, and are shown in this report for 940 civil and milit...
Date Jan. 16, 1980 Report No. FGMSD-80-12 Title

Financial Management: Air Force Civil Engineer Cost Accounting System Reports Should Be Used More Effectively

BY THE US. GENERAL ACCOUNTING OFFICE Report To The Secretary Of Defense Air Force Civil Engineer Cost Accounting System Reports Should Be Used More Effectively Air Force civil engineer cost reports for maintenance and construction at Air Force bases show significant differences between planned and actual labor-hours. These differences are not being analyzed and action is not being taken to determi...
Date Nov. 30, 1979 Report No. FGMSD-80-18 Title

Financial Management: Review of the Air Force Civil Engineer Cost Accounting System

):p X UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 o107 l f DIVISION OF FINANCIAL AND GENERAL MANAGEMENT STUDI NOVEMBER 30, 1979 B-159797 The Honorable Hans M. Mark The Secretary of Dear Mr. the Air Force 110979 110979 Secretary: Subject: L-Review of the Air Force Civil Engineer Cost Accounting Systemj(FGMSD-80-18) We have reviewed the Air Force Civil Engineer Cost Accounting Sys...
Date Nov. 2, 1979 Report No. 094303 Title

Government Operations: Legislation To Transfer the Cost Accounting Standards Board to GAO

a STATEMENT OF . ELMER 6. STAATS, CHAIRMAN COST ACCOUNTING STANDARDS BOARD BEFORE THE UNITED STATES SENATE COMMITTEE ON BANKING, HOUSING AND URBAN AFFIARS .:“'e ) I am appearing Cost States personnel, General The Branch with Accounting in support and Accounting House here today Board in the dual capacity of Chairman of the of United the Standards of records and Comptroller to Cost transfer Accou...
Date Nov. 1, 1979 Report No. 094325 Title

Special Publications: Management Guidelines for Cost Accounting and Cost Control for ADP Systems Design and Development Activities

.I , , [MANAGEMENT GUIDELINES FCR COST ACCOUNTING AND COST CONTROL FOR A D P SYSTEMS DESIGN AND DEVELOPMENT ACTIVITIES] NOVEMBER 1979 , GENERAL FORMAL P L A N N I N G --LONG RANGE RANGE --SHORT --SPECIFIC --ANNUAL PROJECT P L A N S AND MORE FREOLIENT REVIEWS I FORMAL P L A N N I N G GUIDELINES --FORMAL --TOTAL WRITTEN PLANS ECONOMIC IP4PACT --INTEGRATION --COMMON --COST DENOMINATOR DATA --CONSISTE...
Date June 18, 1979 Report No. 111772 Title

Special Publications: [Expanding Role of Accounting in Our Economy]

ADDRESS BY ELMER 8 . STAATS COMPTROLLER GENERAL OF THE UNITED STATES TO THE 1979 NATIONAL SYMPOSIUM OF THE ASSOCIATION OF GOVERNMENT ACCOUNTANTS ST. LOUIS MISSOURI Good m o r n i n g l a d i e s and g e n t l e m e n . I would l i k e t o s h a r e w i t h you t o d a y some t h o u g h t s a s t o why t h e r o l e of a c c o u n t i n g i s e x p a n d i n g a n d w h a t some of t h e problems ...
Date May 1, 1979 Report No. 091100 Title

Special Publications: Managers Your Accounting System Can Do a Lot for You

Managers Accounting Systems Can Help You: -Plan and control agency operations -Decide on the best ways to use resources to achieve goals -Keep within appropriations and other legal requirements -Safeguard agency resources -Evaluate accomplishments By The Comptroller General Of 'chc United States FOREWORD I ! 1 I 1 I Our growing Federal budget and national debt are a concern to both taxpayer5 and ...
Date Feb. 23, 1979 Report No. LCD-79-209 Title

National Defense: Payment for Transportation of Material to Saudi Arabia by the U.S. Army Corps of Engineers

UN~TEDSTATESGENERALACCOUNTING OFFICE WASHINGTON, D.C. 20548 LTG Richard Comptroller -.. __ L. West of the Army _.~. _..--. - -. We have survey the -- -. transportation completed our to Saudiof Arabia payment for of material in connection --with the presence of the U. S. Army Corps of Engineers in that country. The objective of our survey, conducted under assignment_ _ _ and_.p*.ocedur&sy$&,t deter...
Date Dec. 7, 1978 Report No. 094689 Title

Comprehensive Auditing: Planning the New Approach for Century II

ADDRESS BY ELMERB. S T M S OFFICE OF THE .AUDITDR GENERAL OF CANADA "~MPREHENSIVEAUDITING-PLANNING !@IF, I AP A T FOR C W i II" " pm C 3 GOVERNMENT CONFERENCE CEN?72E, UITAWA DECEMBER 7 , 1978 GOVERNMENT AUDITING: AN 1 N " A T I O N A L REVIEW I was delighted t o have been invited here today by the distinguished A u d i t o r General of Canada to d e l i v e r this keynote address and to participa...
Date Nov. 20, 1978 Report No. LCD-78-342 Title

Financial Management: Need for More Detailed Cost and Income Reporting for GSA's Public Buildings Operations

Date Sept. 26, 1978 Report No. HRD-78-151 Title

Health: Attainable Benefits of the Medicaid Management Information System Are Not Being Realized

!s THE OF COMPTROLLER THE UNIT&B D. OEIUEWAL STATES C. 20548 WASHINGTON. FILE: MATTER B-184212 OF: DATE: November Company 6, 1975 M. M. Sundt Construction DIGEST: 1. Information requested by Standard Form 19-B, Representations is needed to determine responsibility of and Certifications, bidder and is not needed for bid evaluation purposes, i.e., Therefore, failure of bidder to submit bid responsiv...
Date May 22, 1978 Report No. FGMSD-78-35 Title

Financial Management: More Direction Needed To Establish a Uniform Depot Maintenance Accounting System

DOC ORET RESUME 05963 - [ B166515 Bore Direction Needed To Establish a Uniform Depot aintenance Accounting System. FGSD-78-35; B-159797. ay 22, 1978. 2 pp. + 3 appendices (10 pp.). Report to Secretary, Department of Defense; by D. L. Scantlebury, Director, financial and General anagement Studies Div. Issue Area: Accounting and Financial Reporting: Government Operations and Oseful Information (2811...
Date April 18, 1978 Report No. PSAD-78-85 Title

Government Operations: Opportunities for Improving Army Oversight of Pension Plans at Government-Owned, Contractor-Operated Ammunition Plants

DOCUflENT RBEJ3UR 05792 - (B1106071] Government-Owned, opportunities for Improving Army Oversight of pension Plans at PSAD-78-85; B-146991. April 18, PP.). Contractor-Operated 1978. 5 pp. amsunitica Pliact, + 2 appen,cm. (21 Report to Secretary, repartment of the Army; by Richard V. Gutmann, Director, Procurement and Systems Acquisition Div. Issue A.rea: Federal Procurement of Goods and Services:R...
Date April 11, 1978 Report No. CED-78-102 Title

Environmental Protection: EPA's Implementation of the Industrial Cost Recovery Provisions of P.L. 92-500

DCICUJ3NT RESUsA 05667 - [ B108604 ]i r EPA's Impleaentation of the Idustrial of P.L. 92-500]. CED-78-102; B-1665C6. enclo;ures (22 pp.). Cost Recosery Provisionn April 11, 197,. 4 pp. + Report to Douglas . Costle, Administrat.or, Environmental Protection Agency; by Henry Eschweqe, Directcr, Commun-ty and Economic Development Div. Issue Area: Environmental Protection rogrces: Over astewater Treatm...
Date Feb. 7, 1978 Report No. FGMSD-78-14 Title

Information Management: Accounting for Automatic Data Processing Costs Needs Improvement

MHII llllllll ~llllll~lHulilllnllllil LM104771 REPORT TO T’E CONGRESS BY THE COM?TROLLER GEAZRAL OF THE UNITED STATES Accounting For Automatic Data Processing Costs Needs I mprovement Twenty-six Federal organizations providing data processing services were using cost accounting pro,sdures that were inadequate in some ways. Basic cost components like utilities, space rental, costs of transmitting...
Date Jan. 19, 1978 Report No. CED-78-35 Title

Budget and Spending: Procedures Followed by Coast Guard in Developing Costs for Selected Programs

DOCUMENT 04808 [BC2a51061 (Restricted) RESUME Procedures Followed by toast Guard in Developing Costs for Selected Programs. CED-78-35; B-115336. January 19, 1978. 14 + 3 enclosures (4 pp,).* pp. Report to Rep. Mario Bqaggi, Chairman, House Committee on lierchant Marine and Fisheries: Coast Guard and Navigatior Subcommittee; by Eimer B. Staats, Comptroller General. Issue Area: Program ani Budget In...
Date Jan. 17, 1978 Report No. FGMSD-77-8 Title

Financial Management: Uniform Accounting and Workload Measurement Systems Needed for Department of Defense Medical Facilities

DOCUMENT 04802 B0195090] PESUME Uniform Accounting and workload Measurement Systems Needed for Department of efense e_,izal Facilities. FGMSE-77-8; B-133142. January 17, 1976. 20 pp. + 2 appendices (5 Fp.). Report to the Congress; by Elmer . Staats, Coiptrcller General. Issue Area: Accounting and Financial Productivity: Fostering the use of Productivity data in budget process (2905). Contact: Fina...
Date Jan. 1, 1978 Report No. 095099 Title

Special Publications: Illustrative Accounting Procedures for Federal Agencies

Federal Gowrnment Accounting Pamphlet Numbar 4 Illustrative Accounting Procedures For Federal Agencies G lJlDELlNES FOR ACCOUNTING FOR AUTOMATIC DATA PROCESSING COSTS UNITED STATES GENERAL ACCOUNTING OFFICE 1978 FEDERAL GOVERNMENT ACCOUNTING SERIES d This series of pamphlets on Federal Government accounting may be ordered from the Superintendent of Documents. U.S. Government Printing Office, Washi...
Date Nov. 25, 1977 Report No. PSAD-78-42 Title

Government Operations: Pricing of Modification to Air Force Contract with the Boeing Company

DOCUMENT RESUME 04399 - [B33245533 (Pricing of Modification to Air Force Contract with the Boeing Company]. PSAD-78-42; B-168450. November 25, 1977. 3 pp. + enclosure (19 pp.). Report to Secretary, Department of Defense; by Jerome H. Stolarow (for Richard W. Gutmann, Directo::, Procurement and Systems Acquisition Div.). Issue Area: Federal Procurement of Goods and Services: PRasonableness of Price...
Date Nov. 17, 1977 Report No. HRD-78-12 Title

Income Security: Social Security Administration's Procedures for Allocating Administrative Costs to the Supplemental Security Income Program

DCCU 04236 B3254493] ENT RESUME Social Security Admini;tration's rocedures or Allocating Administrative Costs to the Supplemental Security Income Proqram. HRD--76 12; B-16{1031(4). ovemker 17, 1977. 13 rF. appendices (7 pp.). Report to Rep. Charles A. aniK; by Elmer B. Staat., + 5 Comptroller General. Issue Area: Income Security Programs: Erogram cnitcring and Admini: tration (1303). Contact: Huma...