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GAO Reports by subject "Cost accounting"

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Date Report No. Title
Date Nov. 16, 1977 Report No. FOD-77-16 Title

Financial Management: Examination of Financial Statements of Disabled American Veterans, National Headquarters, and Life Membership Fund for Year Ended December 31, 1976, and the Service Foundation for the 16-Month Period Ending December 31, 1976

Date Sept. 27, 1977 Report No. EMD-77-70 Title

Financial Management: Need for Better Accountability for Cost of Offsite Radiological Monitoring Service

DCCUMENT BFSUMF 03716 - [B279140271 rNeed for Better Accountability for Cost of Offsite Radiological Monitoring Service]. ED-77-70; B-1665t6. September 27, 1977. 6 PP. Report to Douglas . Costle, Administrator, Envircnmental Protection Agency; by Baltas E. Birkle (for Henry Eschwege, Director, Community and Economic Development Div.) Issue Area: Accounting and Financial Reporting (2800). Contact: ...
Date Sept. 27, 1977 Report No. EMD-77-69 Title

Financial Management: Need for Better Accountability for Cost of Offsite Radiological Monitoring Service

DCCUMPNT FESUME 03715 - [A2794026] [Need for Better Accountability for Cost of Offsite Radiological Monitoring Service]. EMD-77-69; B-178726. Sptember 27, 1977. 6 PP. Report to Robert W. Fri, Acting Administrator, Energy Research and Development Administraticn; by J. Dexter Peach (for Monte Canfield, Jr., Director, Energy and Minerals Div.). Issue Area: Accounting and Finaiicial Reporting (2800). ...
Date Aug. 5, 1977 Report No. GGD-77-71 Title

Government Operations: Local Vehicle Leasing Options Have Not Been Adequately Considered

DOCUMENT BESUIE 03245 - (A22133131 (m r. . Local Vehicle Leasing Options Rave Not Been Adequately Considered. GGD-77-71; p-114874, August 5, 1977. 13 pp. + 2 appendices (3 pp..). report to Rep. Charles B. Wilson, Chairman, House Committee on Post Office and Civil Service: Postal Personnel and Modernization Subcommittee; by Elmer B. Staats, Comptroller General. Issue Area: Federal Procurement of Go...
Date July 29, 1977 Report No. 102816 Title

Financial Management: Observations Regarding the Financial Statements of the Government Printing Office

-. UNITED STAT-ES GENERALACCOUNTING WASHINGTON. D.C. 20548 OFFICE >:: GENERAL GOVERNMENT OIVtSION JUL 2 5 I977 l\111lllllllll llllllll llllllll Ill\ lllllllllllllll LM102816 Dr. William Department District Washington, H. Rumsey, Director of RecrFation of Columb!a Government D.C. Rumsey: 20010 Dear Dr. We have objective of the Department completed the survey in order our survey of was to gather to ...
Date May 31, 1977 Report No. FOD-77-3 Title

Financial Management: Examination of Financial Statements of Federal Prison Industries, Inc., Fiscal Year 1976

DOCUMEWT 02182 - ESUME A,1572550] Examination of Financial Statements of Federal Prison Industries, Inc., Fiscal Year 1976. FOD-77-03; B-114826. May 31, 1977. 13 pp. Report to the Congress; by Elmer B. Staats, Comptroller General. Issue Area: Accounting and Financial Reporting (2800). Contact: Field Operations Div. Budget Function: Lw Enforcement and Justice: Federal Cocrectional aind Rehabilitati...
Date May 26, 1977 Report No. 094681 Title

Government Operations: Subcommittee Staff Study on the Accounting Establishment

. Elmer Statement of Chairman, Cost Accounting Standards Before the Subcommittee on Reports, Accounting & Management of the Committee on Governmental Affairs United States Senate on * ithe Subcommittee Staff Study on : The Accounting Establishment' -J May 26, 1977 B. Staats, Board MR. CHAIRMAN AND MEMBERS OF THE SUBCOMMITTEE: I am appearing Chairman various counting of the Cost of the before you t...
Date May 19, 1977 Report No. PSAD-77-100 Title

Contractor Pension Plan Costs: More Control Could Save Department of Defense Millions

DOCUMENT RESUME 02331 - [A1452459] Contractor Pension Plan Costs: More Control Could Save Department of Defense Millions. PSAD-77-100; B-146991. May 19, 1977. 83 pp. Report to the Congress; by Elmer B. Staats, Comptroller General. Issue Area: Federal Procurement of Goods and Services: Reasonableness of Prices Under Negotiated Contracts and Subcontracts (1904). Contact: Procurement and Systems Acqu...
Date March 29, 1977 Report No. 100322 Title

Budget and Spending: Loan Guarantees by the Federal Government

DOCUMENT RESUME 00322 - [A1051843] (Loan PP- Guarantees by the Federal Government]. March 29, 1977. 15 Testimcny before the House Committee on Banking, Finance and Urban Affairs: Economic Stabilization Subcommittee; by Harry S. Havens, Director. Prograr Analysis Div. Issue Area: Accounting and Financial Reporting (2800). Contact: Program Analysis Div. Budget Function: General Government: Central F...
Date March 28, 1977 Report No. LCD-77-315 Title

Before Construction of Military Projects: More Economic Analyses Needed

DOCOIE!~ IlS59g 01134 - [A1051866". Before Construction of Miltary Projects: lore Economic Analyses Needed. B-133316; LCD-77-315. Sarch 28, 1977. 14 pp. + 2 appendices (2 pp.). Report to Secretary, Department of Defense; by Fred J. Shafer, Director, Logistics and Cosmunicatiofs Div. Issue Area: Facilities and Material Ranagesent: Building, Euying. or Leasing Yederal Facilities and Equipment (706)....
Date March 9, 1977 Report No. PSAD-77-80 Title

Government Operations: Increased Costs to Government Under the Department of Defense Program to Reduce Audits

01128 - lAo891DCT11 IncreasEd Costs to Government under the Department of Defense Program to Reduce Audits. PSAD-77-80; B-183327. arch 9, 1977. Released arch 14, 1977. 13 pp. Report to Sen. illiam Proxaire, Chairman, Joint Committee on Defense Production; by Robert F. Kellr, Acting Compttoler General. Issue Area: Federal Procurement of Goods end Services (';900). Contact: Procurement and Systemcs ...
Date Feb. 28, 1977 Report No. LCD-77-416 Title

Financial Management: Initiatives to Improve Free Asset Management

DOCU ENT RBSUBE 01123 - [o8e9145J1 Initiatives t Iprowv Free Asset anagement. -183318; LCD-77-416. Pebruary 28, 1977. Released arch 18, 1977. appendices. 11 pp. . Report to Rep. elvin Price, Chairman, House Comattfa on Services; by Robert F. Keller, Acting Comptrcller General. Armed rea: Facilities and aterial anagement: Supply and aintenance Operations Reporting Systems (703). Contact: Logistics ...
Date Feb. 22, 1977 Report No. 100188 Title

Science, Space, and Technology: Improvements Needed in NOAA's Management of Its Charting Operations

DOCUMENT RESUNE 00188 - [A0891449] (Restricted) tImprovements deeded in NOAA's management of Its Charting operations] February 22, 1977. 13 pp. Report to Robert S. white, Administrator, National Oceanic and Atmospheric Administration; by William L- -artino, Assistant Director, Community and Economic Development Div. Issue Area: Science and Technology: Management and Oversight cf Programs (2004). C...
Date Feb. 17, 1977 Report No. LCD-75-115 Title

Information Management: Improved Management Needed for Automated Information-Handling Activities of Contract Administration

DOCUBENt RISUHE 00051 - [A10517171 Improved management Needed for Automated Information-Handling Activities of Contract Administration. B-16Z074; LCD-75-115. February 17, 1977. 24 pp. + 4 appendices. Report to the Congress; ty Elmer B. Staats, Comptroller General. Issue Area: Automatic Data Frocessing: Acquiring and Using Resources (102); Silitary Preparedness Plans: military Communications and In...
Date Jan. 18, 1977 Report No. PSAD-77-62 Title

Government Operations: Financial Status of Major Acquisitions June 30, 1976

DOCUMENT RESUME 01114 - [A0751014] Financial Status of Major Acquisitions June 30, 1976. PSAD-77-62; B-182956. January 18, 1977. 102 pp. Report to the Congress; by Bluer B. Staats, Comptroller General. Issue Area: Federal Procurement of Goods and Services (1900); Federal Procurement of Goods and Services: Notifying the Congress of Status of Important Procurement Programs (1905); Science and Techno...
Date Nov. 30, 1976 Report No. PSAD-77-12 Title

Government Operations: Congressman Quie's Request for Comments on Constituent's Proposal for Improving Labor Cost Estimates

llli\illlllll~llll~ll~lln~ LMlOll51 The Honorable Albert H. Quie House of Representatives _.. .._ + -.----DeapMj-, Q&i*:-----.---__.._-. . ..------~----_. -_-. --- This is in response to your request of September 8, 1976, to determine whether an unsolicited proposal a constituent submitted to the Dhspartment of Defense warrants further consideration. The proposal concerns techniques for improving ...
Date Oct. 5, 1976 Report No. FGMSD-76-51 Title

National Defense: Twenty-Seven Years' Experience with Defense Industrial Funds

- REPORT TO THE CONGRESS I11111111All llllllll lllll 1111111111111111 Ill1 LM100247 27 Years' Experience With Defense Industrial Funds Department of Defense - 1 - _ . .- - ,. -- .tomers for the goods and services furnished. Defense customers obtain money to pay through the appropriation process. Tsar. Upon removal. the report Cover date should be noted hereon. . ,- - ‘.‘-i-*-t-” -;, ; 6i FGM...
Date April 28, 1976 Report No. 099359 Title

Government Operations: Review of Accounting Practices in the Oil and Gas Industry

I ap?recLate your isvitation 1 -G (2 0 7 q ( :Y t:?e k2ericari Gas Bsscciatlm ar.d r as Cmptroller Accountkg to address tlhis conference sponsored by 12 my c aDacitv I . and Chainan deal of interest of the Cost iz the subjects Gsr.eral of t:?t L‘clt ed States Szar?dar",s 3carl, I 'nave a great on tSe agenda. Legislation Crc~rtss For enacted over the past several Ir: zsfn< accc~.tFa~‘;,? ysars ...
Date Dec. 19, 1975 Report No. RED-76-57 Title

Financial Management: Statement of Assets and Liabilities of the Federal Columbia River Power System

COMPTROLEA GBt’IER4L WA5I,INQTON. OF THE D.C. 2JwJ UNltZD STATES Illlllllllllllllllllllllllllllllllllll LM096880 .3 The The Dear I iion~r dble Secretary Xr. of the Interior Secretary; ?;P here examined the statement of asset9 and liabilities of the r’ederel Columbia Xiver Power Svstem (see note 1 to the Einancial statements) as of June 30, 1975, and the related statements of revenues ant’ Cr...
Date May 22, 1975 Report No. 089367 Title

Government Operations: Review of the Reasonableness of Noncompetitive Prime Contract Prices

UNITEDSTATESGENERA~~CCOUMTING OFFICE ‘RkGIONAL ROOM 1903 JOiiN F. KEMNEDY GOVERNMENT OFFlCE FEDERAL CENTER BUlLLllNG BQST~N, MA~SAI=HUSETTS 02203 May 22, 1975 Mr. Nilliam Melymuka Regional Manager 1 Defense Contract Audit 424 Trapelo Road Waltham, Massachusetts Dear Mr. kelymuka: Agency 02154 :Tz , .A~ ':- The General Accounting Office is examining the reasonableness of noncompetitive prime cont...
Date March 13, 1975 Report No. GGD-75-63 Title

Financial Management: Review of the Activities of the House Office Equipment Service for the Fiscal Year Ended June 30, 1974

B-114865 The Clerk’s responsibilities for furnishing electrical and mechanical office equipment are carried out by QES aeand typewriter repair service units. counting I messengerp The accounting unit consists of a chief, an assistant It maintains accounting control chief, and five clerks. over owned and leased equipment and is responsible for leasing F purchasing p and disposing of electrical a...
Date March 6, 1975 Report No. RED-75-335 Title

Financial Management: Financial Statements of the Southeastern Federal Power Program for Fiscal Year 1974

We have examined the Statement 0-F Assets and Liabilities of the Southeastern Federal Power Program (see note 1 to the financial statements) as of June 30, 1974, and the related Statements of Revenues and Expenses and of Changes in Financial Position for fiscal year 1974. We made our examination in accordance with generally accepted auditing standards and included tests of the accounting records o...
Date Oct. 31, 1974 Report No. 094569 Title

Special Publications: Cost Accounting Standards

Date Sept. 26, 1974 Report No. 094572 Title

Financial Management: Recent Developments in Financial Management in the United States

.- 72, ' I11111111111111111111111111111 11 094572 a \ ADDRESS BY THE COMPTROLLER 6ENERAL OF THE UNITED -STATES ELMER 3. STAATS BEFORE THE FINANCIAL MANAGEMENT INSTITUTE OF THE PUBLIC SERVICE QF CANADA, OTTAWA, CANADA, SEPTEMBER 26, 1974 "RECENT DEVELOPMENTS IN FINANCIAL MANAGEMENT IN THE UNITED STATES! . 9 ' I !! ,1 , 2' 1 M purpose today i s t o provide what m i g h t be termed a progress report ...
Date Sept. 17, 1973 Report No. B-178821 Title

Financial Management: Certified Cost or Pricing Data

PROCUREMENT ACQUISITION AND SYSTEMS DiVlSlON B-178821 The Honorable The Secretary Attention: Dear Mr. 'i, Secretary: of Defense , of Defense Assistant Secretary (Comptroller) l~lllllllllM 11111 Ill1 88lllll~ll~~ LM096071 7-- I/-- 3 > b‘ -!' The Deputy Chief of Naval Material requested us to examine the cost E accounting system of the Ladish Company, Cudahy, Wisconsin, and consider its 5 '." 2 3 ...
Date March 5, 1973 Report No. 091285 Title

Financial Management: Cost Accounting Standards Board Budget Estimates for Fiscal Year 1974

STATEMENTOF ELMER B. STAATS, COMPTROLLER GENERALOF THE UNITED STATES BEFORETHE LEGISLATIVE SUBCOMMITTEE,APPROPRIATIONSCOMMITTEE UNITED STATES HOUSEOF REPRESENTATIVES ON COST ACCOUNTINGSTANDARDSBOARD BUDGETESTIMATES FOR FISCAL YEAR 1974 MR. CHAIRMANAND MEMBERSOF THE SUBCOMMITTEE: I am appearing Cost Accounting Board'operations before you today in my capacity Board to discuss Fiscal Year 1974. to te...
Date June 7, 1971 Report No. 091291 Title

Financial Management: Cost Accounting Standards Board Budget Estimates for Fiscal Year 1972

? STATEMENTOF ELMER B. STAATS, COMPTROLLER GEP!ERAL THE UNITED STATES OF BEFORETHE LEGISLATIVE SUBCOMMITTEE,APPROPRIATIO UNITED STATES SENATE COST ACCO"NTI,I:NSTANDARDS BOARD BUDGETESTIMATES FOR FISCAL YEAR 1972 MR. CHAIRMANAND KEMBERSOF THE SUBCOfWITTEE: We appear before you today to discuss operations Accounting and continuing Standards expenses for fiscal by Public the budget estimates lllll~l~...
Date Feb. 2, 1971 Report No. B-159797 Title

National Defense: Potential for Improvements in Department of Defense Maintenance Activities Through Better Cost Accounting Systems

Potential For Improvements In Department Of Defense Maintenance Activities Through Better Cost Accounting Systems B-159797 BY THE COMPTROLLER GENERAL OF THE UNITED STATES - ‘- COMPTROLL!3? GENERAL WASHINGTON, OF THE UNlT&D 20546 STATES D.C. B-159797 / , i To the Speaker President of the of the Senate and the House of Representatives This is our report on potential for improvements in Department ...
Date Jan. 19, 1970 Report No. B-39995 Title

Government Operations: Feasibility of Applying Uniform Cost-Accounting Standards To Negotiated Defense Contracts

” Feasibility Of Applying Uniform Cost-Accounting Standa& To Negotiated Defense Contracts e-J999s~11 -- BY TH@ COMPTROLLERLGENERAL OF THE UNITEC STATls’S COMPTROLLLR GENERAL WA5HwGToN. OF D.C. THE UNITED 2os42 STATES : - This is our report on the feasibility of applying cost-accounting standards to negotiated defense prime tracts and sub;ontracts of $tOO,OO3 or more. Our study was performed of...
Date April 22, 1969 Report No. 094483 Title

Financial Management: Ascertaining Indirect Costs on Research Grants

" United States General Accounting Washington, D.C. '20548 Office FOR RELEASE ON DELIVERY Expected at 1O:OO a.m. EST April 22, 1969 STATEMENT OF ELMER B. STAATS, COMPTROLLERGENERAL OF THE UNITED STATES BEFORE THE SUBCOMMITTEE ON GOVERNMENT RESEARCH COMMITTEE ON GOVERNMENT OPERATIONS, UNITED STATES SENATE &bJ 0 :'.:--/A Mr. Chairman and Members of the Subcommittee: we appear the legislative a reali...