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GAO Reports by subject "Accounting systems"

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Date Report No. Title
Date Oct. 21, 1977 Report No. FGMSD-77-89 Title

Financial Management: The National Aeronautics and Space Administration's System of Accounting for Accounts Receivable

DCCUMENT FESU.E 0372'; B2994245] fThe National Aeronautics and Space Administration's System of Accounting for Accounts Receivable]. FGHSD-77-89; B-159687. October 21, 1977. 4 pp. Report to Robert A. rosch, Administrator, National Aeronautics and Space Administration; by D. L. Scantlebury, Director, Financial and General Management Studies Div. Issue Area: Accounting and Financial Reporting (2800)...
Date Sept. 23, 1977 Report No. 103777 Title

Government Operations: Leave Errors Incident to Air Force Members' Permanent Change of Station

/ '777 DCCUMENT C3777 - (A2733970] (Restricted) FESUME rLeave Errors Incident to Air Force Members' Station]. September 23, 1977. 3 pp. Permanent Change of Report to commander, Department of the Air Force: Air Force Accounting and Finance Center, Denver, CO; by Rillim D. Martin, Jr., Regional Manager, Field Operations Div.: Fegional Office (Denver). Issue Area: Perscnnel Management ard Compensatio...
Date Sept. 21, 1977 Report No. 104680 Title

Government Operations: Survey of Defense Accounting System for Assets Returned by Foreign Governments

DOCURBENT ISUV! 04680 B0185072 [Survey of Defense Accounting System for Assets Returned by Foreign Governments]. September 21, 1977. 3 pp. Report to Capt. l. ;.edlanc, Colan.ng Officer, Department of the avy: Internatioaal Logistics Control Office; by Allen R. Voss, Manager, Field Operations Div.: Regional Office (Philadelphia). Issue Area: Federal Procurement of Goods and Services (1900). Contact...
Date Sept. 16, 1977 Report No. FGMSD-77-46 Title

Financial Management: Centralization of the Billing and Collecting Functions of the Foreign Military Sales Program

DOCUMENT RESUME 03459 - [A26337t9]1 rCentralization of the Billing and Collecting Functions of the Foreign Military Sales Program). FGKS$D-77-46; B-174901. September 16, 1977. 5 pp. Report to Secretary, Department of Defense; by D. L. Scantlbury, Director, Financial and General Management Services niv. Issue Area: Accounting and Financial Reporting (28C£,). Contact: Financial and General Manageme...
Date Sept. 15, 1977 Report No. FGMSD-77-41 Title

Financial Management: Review of Civil Service Commission's Accounts Receivable

DOCUMENT RESUME 03458 - [A25S3737] [Review of Civil Service Commission's Accounts Receivable]. GGMSD-77-41; B-15c687. September 15, 1977. 4 pp. Report to Alan K. Campbell, Civil Service Commission; by D. T. Scantlebury, Director, Financial and General Management Studies Div. Issue Area- Accounting and Financial Reporting (2800). Contact: Financial and General Management Studies Dtv. BuAget Functio...
Date Aug. 30, 1977 Report No. PAD-77-25(a) Title

Summary of a Report--Revolving Funds: Full Disclosure Needed for Better Congressional Control

DCCUENT 03728 82854107] f a te3 - ESUME Summary of a Report--nevolving Funds: Full Disclosure Needed for Better Congressional Control. PAD-77-25(a) ; B-115398. August 30, 1977. 12 p + appendix (1 pp.). Report to Rep. Butler Derrick, Chairman, Task Force on Budget Controllability, House Committee on Budget; by Elmer B. Staats, Comptroller General etter Congressional Contrul. Contact: Procram Analys...
Date Aug. 30, 1977 Report No. PAD-77-25 Title

Revolving Funds: Full Disclosure Needed for Better Congressional Control

Date Aug. 30, 1977 Report No. PAD-77-73 Title

Budget and Spending: Progress in Improving Program and Budget Information for Congressional Use

DOCUM!ET REStYEM 03114 - [124335751 Progress in Improving Program and Budget Information for Congressional Use. PAD-77-73; B-115398. August 30, 1977. 23 pp. Report to the Congress; by Elmer B, Staets, Comptroller General. Issue Area: Program Evaluation Systems (2600). Contact: Program Analysis Div. Budget Function: General Government: Other General Government (806); Miscellaneous: Financial Manage...
Date Aug. 30, 1977 Report No. FGMSD-77-30 Title

Financial Management: Review of the System of Accounting for Accounts Receivable from the Public Used by the Bureau of Government Financial Operations, Department of the Treasury

DOCUMFNT RESUME 03115 - 'A24335771 fReview Jf the System of Accounting for Accounts Receivable from the Public Used by the Bureau of Government Pinancial Operations, Department of the Treasurvl. FGMSD-77-30; B-159687,. Auqust 30, 1977. 3 pp. Report to D. A. Pagliai, Commissioner, Department of the Treasurv: Bureau of Government Financial Operations; by Harold L. Stuqart (for D. L. Scantlebury, Dir...
Date Aug. 29, 1977 Report No. 090186 Title

Financial Management: Examination of Disbursing Officer's Account

Date Aug. 24, 1977 Report No. FGMSD-77-21 Title

Financial Management: Status, Progress, and Problems in Federal Agency Accounting During 15 Months Ended September 30, 1976

DOCUMENT RESUME 03112 - rA24135431 Status, Progress, and Problems in Federal Agency Accounting during 15 Months Ended September 30, 1976. FGMSD-77-21; B-115398. August 24, 1977. 50 pp. + 5 appendices (33 pp.). Report to the Congress; by Elmer B. Staats, Comptroller General. Issue Area: Accounting and Financial Reporting (2800). Contact: Financial and General Management Studies Div. Budget Function...
Date Aug. 17, 1977 Report No. FGMSD-77-31 Title

Financial Management: Review of the Department of Labor's Accounting System for Recording and Reporting Accounts Receivable from the Public

DOCMIWNT RESUME 03110 A23534711 tReview of the Department of Labor's Accounting System for Recording and Reporting Accounts Receivable from the PublicFGMSD-77-31; B-15968. August 17, 1977. 3 pp. Report to lfred M. Zuck, Assistant Secretary for Administration and anagement, Department of Labor; by arold L. Stugart (for D. L. Scantlebury, Director, Financial and General anagemet Studies Dv.). Issue ...
Date July 21, 1977 Report No. FGMSD-77-57 Title

Financial Management: Design of Navy Reserve Pay System

DCCUMENT RESUME 034L,5 - [A2E33755] [Design of Navy Reserve Pay System]. FGMSD-77-57; B-159797. Jujy 21, 1S77. 13 pp. + appendix (24 pp.). Report to SEcretary, Department of Defense; by Elmer B. Staats, Comptroller General. Issue Area: Accounting and Financial Reporting (2800); Automatic Data Prccessirg (DOO)Contact: Financial and General Management Studies Div. Budget Functicn: Miscellaneous: Fin...
Date July 20, 1977 Report No. FGMSD-77-53 Title

Financial Management: Approval of the Statement of Accounting Principles and Standards for the Operations of the Civil Aeronautics Board

DOCUMENT RESUME 03437 - [A2633756] (Approval of the Statement of Accounting Principles and Standards for the Operations of the Civil Aeronautics Board]. FGMSD-77-53. Jujy 20, 1977. 1 pp. Report to Alfred E. Kahn, Chairman, Civil Aeronautics Board; by Elmer B. Staats, Comptroller General.. Issue Area: Accounting and Finan'ial Reporting (2800). Contact: Financial and General Management Studies Div. ...
Date July 20, 1977 Report No. FGMSD-77-54 Title

Financial Management: Approval of the Statement of Accounting Principles and Standards for the Southeastern Power Administration

`"ENT RESPME 03436 - [A2633758] [Approval of the Stetement of Accounti Principles and Standards for the Southeastern Power A 'nistration]. FGMSD-77-54; B-125032. Jujy 20, 1977. 1 pp. Report to SecLetary, Department of the Iinterior; by Elmer B. Staats, Comptroller General. Issue Area: Accounting and Financial Reporting (2800). Contact: Financial and General Management Studies Div. Budget Functiol,...
Date July 14, 1977 Report No. FGMSD-77-50 Title

Financial Management: Approval of the Design of the Department of the Navy Field Activity Level System, General Accounting, Fleet (Surface)

DCCUHENT RESUME 03435 - [A2033759] [Approval of the Design of the Department of the Navy Field Activity Level System, General Accounting, Fleet (Surface) ]. FGMSD-77-50; B-159797. Jujy 14, 1977. 2 pp. + 4 enclosures (15 pp.) . Rcport to Secretary, Department of Defense; by Elmer B. Staats, Ccmrtrcller General. Issue Area: Accounting and Financial Reporting (2800). Contact: Financial and General Ma...
Date July 8, 1977 Report No. 089000 Title

Examination of Disbursing Transactions: U.S. Naval Air Facility

UNITEDSTATES GENERALACCOUNTING OFFICE REGIONAL 8~14 FLOOR PATRICK V McNAMARA A77 MICHIGAN FEDERAL AVENUE BUILDING OFF ICE DETROIT, MICHIGAN 48226 Captain R. F Dunbar Commanding Officer Fleet Accounting and Dlsburslng Center U.S. Atlantz Fleet Norfolk, Vlrglnla 23511 Dear Captain Dunbar: Enclosed 1s a copy of the report on our review of the accounts of the Naval Air Facility, Slgonella, Sicily. In ...
Date May 26, 1977 Report No. 093968 Title

Financial Management: Audit of the Alaska Power Administration Financial Statements for FY 1975 and 1976

Date May 26, 1977 Report No. 093969 Title

Energy: Review of Alaska Power Administration Federal Power Program Financial Statements for FY 1975 and 1976

Date May 24, 1977 Report No. 089010 Title

Financial Management: Audit of Temporary Lodging Allowance Vouchers and Leave and Earnings Statements

Date May 16, 1977 Report No. 102195 Title

Government Operations: Work in Connection with New York City Seasonal Financing Act

DCCUMENT 02195 A1472484] ESUME [Work in Connection with New York City Seasonal Financing Act]. May 16, 1977. 15 pp. Testimoniy before the Senate Committee on Banking, Housing and Urban Affairs; by Victor L. Lowe, Director, General Government Div. Issue Area: Accounting and Financial Reporting (2800). Contact: General Government Div. Budget Function: General Government: Certral Fiscal Operations (8...
Date May 11, 1977 Report No. 102194 Title

Financial Management: HUD's Accounting Systems for Mortgage Insurance Premiums and Property Tax Liabilities

DCCUMENT RESUME 02194 A1372336] HUD's Accounting Systems for Mortgage Insurance Premiums and Property Tax Liabilities. May 11, 1977. 26 pp. 2 enclosures PP.). Testimony before the House Committee on Government Operations: Manpower and Housiny Subcommittee; by D. L. Scantlebury, Director, Financial and General anagement Studies Div. Issue Area: Accounting and Financi il Reporting (2800). Contact: F...
Date April 19, 1977 Report No. 089026 Title

Financial Management: Audit of Military Disbursing Officer's Account

Date April 19, 1977 Report No. 089027 Title

Financial Management: Audit of Military Disbursing Officer's Account

Date March 25, 1977 Report No. 089030 Title

Financial Management: Examination of Disbursing Officer's Account

Date March 25, 1977 Report No. 089031 Title

Financial Management: Examination of Selected Travel and Leave Transactions in the U.S.S. San Jose Accounts

UNITEDSTATES GENERALACCOUNTING OFFICE REGIONAL 87~ FLOOR PATRICK V McNAMARA 477 MICHIGAN FEDERAL AVENUE BUILDING \ OFFICE DETROIT, MICHIGAN 48226 2 5 MAR1977 Officer U.S.S. San Jose (AFS-7) FPO San Francisco 96601 Dear Sir: Commanding 723 As part of our contlnulng flnanclal management system, we travel and leave transactions in U.S.S San Josqto test the quality of dxsburslng and related admlnlstra...
Date Feb. 28, 1977 Report No. 100308 Title

Financial Management: Internal Control System of the National Credit Union Administration

DOCUIENT ABSUOs 00308 - [A0891591 (Restricted) [Internal Control System of the lational Credit Union Administration]. February 28, 1977. 3 pp. Report to Harvey J. Baine ITI, Assistant Administrator for Fiscal Affairs, lational Credit Union Administration; by David P. Sorando, Regional Manager, Field Operations Divt: Regional Office (Washington). Issue Area: accounting and Financial Reporting (2800...
Date Feb. 22, 1977 Report No. FGMSD-77-19 Title

Financial Management: Accounting Principles and Standards for the Agricultural Stabilization and Conservation Service

DOCUMENT RESUME 02471 - [A17127143 (Accoilnting Principles and Standards for the Agricultural B-115315. Stabilization and Conservation Service]. FGMSD-77-19; February 22, 1977. 1 pp. Report to Secretary, Department of Agriculture; by Robert F. Keller, Acting Comptroller General. Issue Area: Accounting and Financial Reporting (2800). Contact: Financial and General Management Studies Div. budget Fun...
Date Feb. 22, 1977 Report No. 089069 Title

Government Operations: Improvements Needed in NOAA's Management of Its Charting Operations

COMMWNIl”\’ DEVELOPMENT AND ECONOMIC DIVISIOI~ F'ebruary 22, 1977 The Honorable Administrator, Atmospheric Department of Dear Dr, White: Robert M, White NationaL Oceanic Administration Commerce and We recently completed a general survey of the activities of National Oceanic and Atmospheric Administration*s (NCAA) National Ocean Survey (KOS), One phase of our survey focused on NCSPs production ...
Date Feb. 17, 1977 Report No. FGMSD-76-63 Title

Financial Management: Improvements Needed in Recording and Reporting Appropriation Data at Fiscal Year End

DOCUMENT RESUME 00283 - [A0751346] Improvements Needed in Recording and Re orting Ajpropriation Data at Fiscal Year End. FGMSD-76-63; B 179708. February 17, 1977. 20 pp. Report to the Congress; by EBler B. Sta ts, Comptroller General. Issue Are.: Accounting and Financial RB orting (2800). Contact: Financial and General Banagema it Studies Div. Budget Function: Miscellaneous: Financ-il Management a...
Date Feb. 15, 1977 Report No. 089070 Title

Financial Management: Review of the Travel Vouchers in the U.S.S. San Diego Accounts

Date Feb. 11, 1977 Report No. 091274 Title

Budget and Spending: GAO Budget Estimates for Fiscal Year 1978

I* 1 w-., . - _ e 1 *ELMER STATEMENT OF B. STAATS, COMPTROLLER GENERAL OF THE UNITED STATES BEFORE THE LEGISLATIVE SUBCOMMITTEE APPROPRIATIONS COMMITTEE _ UNITED STATES SENATE 1 1 FL.0 1977:: ,ON ~ BUDGET ESTIMATES FOR FISCAL YEAR 1978 -0qfw - llllllllllllllllllllllllll MR* CHALRMAN AND MEyBERS -SUBCoMMITT OF_ THE LM091274 Today we are presenting 1978. We are making GAO’s financial requirements ...
Date Feb. 2, 1977 Report No. HRD-77-18 Title

Employment: Payment Problems in the Summer Youth Employment Program in New York City

DOCUMENT RESUME 00589 - (A07512471 Payment Problems in the Summer Youth Employment Program in Nev York City. 8-163922; UD-77-18. February 2, 1977. Released February 14, 1977, 12 pp. + appendices (7 pp.). Report to Rep. Frederick W. Richmond; by Gregory J. Director, Human Resources Div. ahart, Issue Area: Education, Training, and Employment Programs: Programs for Specific Target Groups (1108). Cont...
Date Dec. 14, 1976 Report No. FGMSD-76-91 Title

Financial Management: Millions of Dollars of Costs Incurred in Training Foreign Military Students Have Not Been Recovered

DOCU!EKN 00086 - RESUME A05906691 Millions of Dollars of Costs Incurred in raining Foreign Military Students ave Not Been Recovered. FMSD-76-91; B-159835. December 14, 1976. 32 pp. + 5 appendices. Report to the Congress; by Elmer B. Staats, Ccmptroller General. Issue Area: Accounting and Financial Reporting (2800). Contact: Financial and General Management Studies Div. Budget Function: iscellaneou...
Date Nov. 19, 1976 Report No. FGMSD-77-3 Title

Financial Management: Greater Audit Coverage of Internal Financial Operations Is Needed

UATITED STATES GEKERAL ACCOUNTING Oi?FX~E LM100259 111111111111111111 Greater Audit Coverage Of Internal Financial Operations Is Needed Veterans AdqGnistration Vstersns .AdminIszfatiorl audit effort is directed p:imarily towrd audits of hospitals and c&s no: provide adequata average of ;!I internoi !iw.:cial operstions as required oy the Acccunting 3nd Auditing Act of 1950. The . The bernal Audit ...
Date Nov. 19, 1976 Report No. FGMSD-77-5 Title

Financial Management: Review of Office of Secretary Accounting System, Department of Commerce

DOCUIINT LESU!D 00258 - [A0o00512] Review of Office of Secretary accounting System, Department of commerce, IGQSD-77-5; 8-33339. November 19, 1976. 2 pp. Report to Joseh B. KaspUtys, Assistant Secretary, Department of Commerce; by D. L. Scantlebury, Director, Financial and General &anagement Studies Div. Issue Area: Accounting and Financial Reporting (2800). contact: Financial and General manageme...
Date Nov. 10, 1976 Report No. 089040 Title

Financial Management: Review of Military Disbursing Officer's Account

UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL 8112 FEDERAL FIFTH AND MAIN OFFICE BUILDING STREETS OFFICE CINCINNATI, OHIO 45202 NOV 1. 0 l976 Commander Annlston Army Depot Anniston, AL 36201 Dear Sir s?w As part of our contAming review of military disbursing officers' accounts, we reviewed the travel voucher segment of the May 1976 account of Captain Edgar A. Evans, Finance and Accounting Offic...
Date Nov. 5, 1976 Report No. FGMSD-76-74 Title

Government Operations: Serious Breakdown in the Army's Financial Management Systems

- -. llllllllllllllllllllllllllllllll LM100082 REPORTTO THEHOUSE COMMITTEEONAPPROPRIATIONS BYTHECOMPTROLLERGENERAL OFTHEUNITEDSTATES Serious Breakdown i n The Army’s Financial Management Systems ‘I Tki Armi ,&,a exi;e;~e,lcgj a .x::GE; &:o&. down in the financial management ancf control over its procurement appropriations, resulting in several violations of the AntiDeficiency Act. Overobligati...
Date Sept. 23, 1976 Report No. 089042 Title

Financial Management: Audit of Accounts at Kadena Air Base, Japan

Date Aug. 25, 1976 Report No. LCD-76-110 Title

National Defense: Computers and U.S. Military Readiness in Europe

This is an unclassified digest furnished in lieu of a report containing classified security information. COMPTROLLER GENERAL'S COMPUTERS AND U.S. MILITARY REPORT TO THE CONGRESS READINESS IN EUROPE Department of Defense DIGEST To meet their peacetime and wartime operational needs, U.S. Forces stationed in Europe rely on automatic data processing systems. (See p. 1.) herefore the Secretary of Defen...
Date Aug. 23, 1976 Report No. FGMSD-76-70 Title

Financial Management: Cost and Workload Accounting and Information Systems in Military Hospitals

UNITED STATES GEiERAL ACCOUNTING OFFICE WASHINGTON, D.C. DIVISION Gt FINANCIAL AND GLNEIAL MANAGQMErT STUQIE C / 20548 B-161475 The Hcnorable Vernon McKenzie Acting Assistant Secretary of Defense (Health Affairs) Dear 'r. McKenzie: AUG 23 1976 We have completed a survey of the accounting and information systems used to evaluate cost and workload in military hospitals. We roted that the way militar...
Date July 23, 1976 Report No. CED-76-125 Title

Transportation: Better Information Needed in Railroad Abandonments

-iC(,.of descriptioh it.s includea transportation of lines system pstentiaily In deciding Commission has whether or not not considered: to allow an abandcnxent, an abandoned of the line. line the as --Return on net a COSL of the salvage value from continued operation . Depreciation The pKCCC?dU:eS of Commission track structures - reqtiires the use of betterment accounting by the railroad intjustry...
Date July 19, 1976 Report No. 090775 Title

Financial Institutions: Examination of the Federal Home Loan Mortgage Corporation's 1975 Financial Statements

wt2 suggest that a3141 the doclmN?n~ks be perforated mnPaid”3prior to fi%ing, 0~3~’ sample of disbursement transactions disclosed wo duplieabe payments; however-, this. procedum-e will inwreasc i!nfcerna% control by pueeluding resubmission 0% invoices %or duplicate payment, Capitalization The fixed consist primarily 0% %ixed aosets assets of 0% the Hortgage nGPffice accountiwg furnitureI poli...
Date July 19, 1976 Report No. 089041 Title

Financial Management: Proposed Cost Accounting Standard

I The Honorable United States William Senate Protire : Protire Dear Senator Reference 1975 * evaluate is made to our letter was in response of a proposed under (B-140389) to you increase to you dated August that 21, wa paments tIh3.r let&e+ the impact May 231, 1975, request in the rates of progress made to contractors En c3ur responsel rates was delabyed, Department of Defense (DOD) contracts, pay...
Date July 13, 1976 Report No. 094664 Title

Special Publications: Performance Management in Higher Education

Date June 28, 1976 Report No. 094663 Title

Financial Management: Improvement of Financial Management of the Government of the District of Columbia

United States General Accounting Washington, D.C. 20548 Office FOR RELEASE ON DELIVERY Expected at 9:00 a.m. EST June 28, 1976 Statement of Elmer B. Staats Comptroller General of the United States before the Committee on the District of Columbia United States Senate on Improvement of Financial Management of the Government of the District of Columbia Mr. Chairman and Members of the Committee: We ap...
Date June 7, 1976 Report No. 089587 Title

Housing: Review of HUD-Supported Sheridan Manor and Hanover Village Housing Projects

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 c*z DEVELOPMENT AND ECONOMIC DlVlSION The Honorable James L. Young Assistant Secretary for Housing Management Department of Housing and Urban Development Dear Mr. Young: The General Accounting Office recently completed a review of certain operations of the Department-subsidized Sheridan Manor and Hanover Village housing projects in the...
Date May 17, 1976 Report No. FOD-76-15 Title

Financial Management: Accounting and Financial Practices of the Panama Canal Organization

WASHINCTDH. D.C ?Sa IIMIIll lllllIll11 II Ill11 lllll lllll Ill1 Ill LM090810 RELEPSED on Herchant Spresentatives r i Harine and Fisheries. L’ Chairman Subcommittee on the Pa’jama Canal .\ “, ?- Committee on Merchant Marine and Fisheries House of !?:?resentativtis / In your letter of February 2, 1976. you asked us q’aestions relating to certam sccountlng comment on several and ether financ...
Date May 12, 1976 Report No. 094285 Title

Financial Management: Review of Accounts at Rhein Main Air Base

Date May 5, 1976 Report No. FGMSD-76-54 Title

Housing: HUD's System for Billing and Collecting FHA Mortgage Insurance Premiums From Mortgagees

\ The E~rlorable The Secretary De2.l: Mrs. Hills: of Housing and Urban Develo?nent ,3 Y IllllRllllllllllIIIlllllI LM098261 This Department is an interim report on our r-eview of the acof Housing and Urban Development's (HUD's) s:;s+e*for L3illing and col1ectin.g -F+ikrLL Usixzrg mortgage insurance premiums cram The primary purpose of this reg->rt is to bring to your the need to take prompt and agg...