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GAO Reports by subject "Accounting systems"

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Date Report No. Title
Date July 30, 1981 Report No. PLRD-81-50 Title

National Defense: Inventory Adjustments at the Oklahoma City Air Logistics Center

UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL ROOM 717. 08’9256 - OFFICE BUILDIN OATEWAY II AmI AND STATE KANSAS CITY, KANSAS 66101 July 30, 1981 Major General Jay T. Edwards Commander, Oklahoma City Air Logistics Center Dear General Subject: Edwards: EInventory Adjustments at the Oklahoma City Air Logistics Cented(PLRD-81-50) We have completed our survey of the Center's accounting and physic...
Date June 30, 1981 Report No. AFMD-81-83 Title

National Defense: Approval of the Design of the Air Force Real Property Maintenance Industrial Fund Accounting System

COMPTROLLER GENERAL WASHINGTON. OF THE UNITE0 D.C. SOYI STATES B-159797 I June Caspar W. Weinberger of Defense Assistant Secretary (Comptroller) . of Defense 30, 1981 The.Honorable The Secretary Attention: . Dear Mr. lllillliIlli lllllll 116118 Secretary: Subject: Approval of the Design iTMaintenance Industrial of the Air Force Real Property Fund Accounting System-7 (AFl4D-81-83) . i It is my plea...
Date June 30, 1981 Report No. AFMD-81-88 Title

Information Management: Approval of the Design of the Army Customer Order Control System

COMPTROLLER GENERAL WASHINGTON. OF 0 TIiE c. 2CY. UNITED STATES June The Honorable The Secretary Attention: Caspar W. Weinberger of Defense Assistant Secretary (Comptroller) of Defense 30, , 1981 Dear Mr. Secretary: 116120 Approval of the Desi n of the Army Customer c- rder Control System (AFIIID-81-88) 3 It is my pleasure to approve the design of the Army Customer Order Control System submitted w...
Date June 30, 1981 Report No. AFMD-81-84 Title

Financial Management: Approval of the Design of the Defense Logistics Agency Automated Payroll, Cost, and Personnel Accounting System

. COMtiROLLER GENERAL WASHINGTON. OF O.C. THE UNITED ZO%yI STAT B-159797 June 30, 1981 The Honorable The Secretary Attention: . Caspar W. Weinberger of Defense Assistant Secretary (Comptroller) of Defense . Dear Mr. Secretary: 7" [Approval of the Design of the Defense Subject: Cost and Personnel Automated Payroll, (AFMD-81-84) Logistics Accounting Agency It is my pleasure to approve the design of ...
Date June 30, 1981 Report No. AFMD-81-82 Title

National Defense: Approval of the Design of the Navy's Strategic Weapons Facility, Pacific Industrial Fund Accounting Systems Design

B-159797 The Honorable The Secretary c Caspar W. Weinberger of Defense Assistant Secretary (Comptroller) 'of Defense 116117 Attention: Dear Mr. Secretary: of the Design of the Navy's Strategic r Approval Weapons Facility, Pacific Industrial Fund Accounting Systems Design (AFMD-81-82) 3 It is my pleasure to approve the design of the Navy's Strategic Weapons Facility, Pacific Industiial Fund Account...
Date June 30, 1981 Report No. AFMD-81-89 Title

Information Management: Approval of the Functional (Accounting) Design of the Program and Funds Control System Phase II

COMPTROLLER GENERAL WASHINGTON, OF D.C. THE UN ITED STATES 20%. B-159797 The Honorable The Secretary Attention: . Dear Mr. Secretary: - June Caspar W. Weinberger of Defense Ass-istant Secretary (Comptroller) of Defense 30, 1981 Subject: of the Functional (Accounting) Design L pproval the Program and Ponds Control System Phase (AFMD-81-89) of design of the Program and It is my pleasure to approve t...
Date June 29, 1981 Report No. ID-81-49 Title

Financial Management: Examination of the Panama Canal Commission's Fiscal Year 1980 Financial Statements and Treaty-Related Issues

par ‘ToThe Cong OF THEUNITEDSTATES Examination Of The Panama Canal Commission’s Fiscal Year 1980 Financial Statements And Treaty-Related Issues This report summarizes activities of the Panama Canal Commission’s first year of operation, ending September 30, 1980. In accordance with GAO’s requirements under the Panama Canal Act of 1979, the report addresses the: --Commission’s progress in ...
Date May 21, 1981 Report No. 115302 Title

Financial Management: Better Accounting and Financial Management Needed To Eliminate Continued Foreign Military Sales Subsidies

FOR RELEASEON DELIVERY EXPECTED 9:30 A.M. AT MAY 21, 1981 UNITED STATESGENERALACCOUNTINGOFFICE WASHINGTON,D.C. 20548 STATEMENT OF DONALDL. SCANTLEBURY CHIEF ACCOUNTANT AND DIRECTOR ACCOUNTINGAND FINANCIAL MANAGEMENT DIVISION BEFORETHE SUBCOMMITTEE DEFENSE ON OF THE HOUSEAPPROPRIATIONSCOMMITTEE ON CONTINUED FOREIGN MILITARY SALES Mr. Chairman and Members of the Committee: We are pleased to be here ...
Date May 13, 1981 Report No. 114968 Title

Special Publications: [Third Seminar on Government Control]

Good m o r n i n g / a f t e r n o o n . I a m delighted to again p a r t i c i p a t e i n a Mexican S e m i n a r on Government C o n t r o l . These a n n u a l s e m i n a r s a n d t h e many o t h e r p r o g r a m s a n d p r o j e c t s underway t o e x p a n d t h e scope of a u d i t i n g i n t h e C o n t a d u r i a Mayor d e H a c i e n d a a r e c e r t a i n l y i m p r e s s i v e...
Date May 7, 1981 Report No. AFMD-81-50 Title

Financial Management: Audit of the House of Representatives Restaurant Revolving Fund--October 7, 1979, to October 4, 1980

.,m I ‘L j@+@ji lb-136 BY THE COl’vll’TROLLER GENERAL Report To The Chairman, Committee On House Administration House Of Representatives , OF THE UNITEDSTATES Audit Of The House Of Representatives Restaurant Revolving Fund --October 7, 1979, To October 4, 1980 AFMD-81-50 MAY 7,!981 Request sent to: for copies of GAO reports should be U.S. General Accounting Office Document Handling and Infor...
Date May 6, 1981 Report No. AFMD-81-48 Title

Financial Management: CSA Followup to Problems at the Nicholas County Community Action Association, West Virginia

B-202760 The Honorable Cardiss Collins Subcommittee on Manpower Chairwoman, and Housing Committee on Government Operations House of Representatives Dear Chairwoman: Subject: I &A% Followup to Problems at the Nicholas *$+ounty Community Action Association, West Virginia *,,,,,,,, j ,,,,, ,,,, ,mj (AFMD-81-48) In response to your June 5, 1980, letter, we have reviewed the effectiveness of the Commun...
Date May 4, 1981 Report No. ID-81-50 Title

Financial Management: Financial Statements of the Inter-American Foundation for Fiscal Years 1980 and 1979

. COMPTROLLER GENERAL WASHINGTON OF THE UNITED 20548 STATES D.C. B-202917 To the Board Inter-American of Directors Foundation We have examined the statements of financial condition of the Inter-American Foundation as of September 30, 1980 and '1979, and the related statements of investment of the U.S. Government, grant disbursements and expenses, and changes in financial position for the years the...
Date April 30, 1981 Report No. AFMD-81-61 Title

Financial Management: Action Needed To Improve Timeliness of Army Billings for Sales to Foreign Countries

UNITED STATES GENERAL ACCOUNTINGOFFICE WASHINGTON, D.C. 20548 ACCOUMING MANAGEMENT AND FINANCIAL DIVISION 115076 B-203001 The Honorable The Secretary Caspar W. Weinberger of Defense Dear Mr. Secretary: Subject: Action 1Billings Needed to Improve Timeliness for Sales to Foreign (AFMD-81-61) of rmy This report discusses our review of the Army accounting system used to bill and collect for foreign mi...
Date April 29, 1981 Report No. ID-81-37 Title

International Affairs: Fundamental Changes Needed To Achieve Shared Support Services for Federal Agencies Overseas

RF” ,‘: $&J jz ~~~~:I ,,yl :‘:‘# II ,,,, X’ f * y;, ,, P ,, ,I * .;.r,, ‘S,- “‘.‘WwTf , .-.I )I *,, I_ ,t J ; k ,d, & Q 4 ,, I. . I 18 ../’ : . .’ w BY THE COMPTROLLER GENERAL REuxED Report To The House Subcommittee On Legislation And National Security OF THE UNITED STATES Fundamental Changes Needed To Achieve Shared Support Services For Federal Agencies Overseas The State De...
Date April 10, 1981 Report No. AFMD-81-31 Title

Financial Management: Establishing Development Ceilings for All National Park Service Units

COMPTROLLER GENERAL WASHINGTON OF D.C. THE UNITED STATES 20548 B-202445 APRlL70,1987 The Honorable Don Young Ranking Minority Member, Subcommittee on Public Lands and National Parks Committee on Interior and Insular Affairs House of Representatives Dear Mr. Young: lz stablishing Park Service Devel pment Ceilings -7 UniFA(AFMD-81-31) for all National Subject: from the former Ranking M inority The J...
Date March 30, 1981 Report No. 114995 Title

Financial Management: Audit of the Overseas Private Investment Corporation's 1980 Financial Statements

UNITED STATES GENE&L ACCOUNTINGOFFICE WASHINGTON, D.C. 20548 ’ JNTERNATIONAL OlVJslON tiAR 30 1981 Mr. Gerald T. West, Acting President =+-0verseas Private Investment Corporation 1129 Twentieth Street, N.W. Washington, D.C. 20527 Dear Mr. West: III ll I : lllIlllll 114995 i We have recently completed our I-audit of the Overseas Private Investment Corporation's fw year 1980 financial StatementsJa...
Date March 20, 1981 Report No. GGD-81-57 Title

Implementation: The Missing Link in Planning Reorganizations

-wmme weds %u!Hep -u!~qo -eZ!UdJW~ pue llolAed se qms SUO!PUQ wddm eA!leJPypJpe 6Uyqlqw U! swlw#!p pue uq~o fwWpeu~ ‘[iuqury aue!q~nsu! awbepeu! ‘qe!quo Ax&e Aey U! ~Ae(ap pepnpu! aseql welqard 6u! -3Jel.s ley~ulsqm p%M!JadXa LL6L eq, Japun p=!UdJWJ dn 40 SW uo!Z se~~dv sUO!+DZ!UDbJO@d bU!UUOld Ul WJ!l bu!SS!H8ql :uo!+D&Jalueldw( a+Duas sa+D+s pa+!un ‘SJ!Djjv ~D~UNJUJahO~ UO sws a34Nn 3~1 jo...
Date March 12, 1981 Report No. 114893 Title

Financial Management: Review of Financial Statements of Commodity Credit Corporation

COMMUNITY A N D ECONOMIC DEVELOPMENT DIVISION )r I 2 E31 Mr. Edward H e w s Acting Executive Vice P r e s i d e n t Commod it y Cr e d i t Cor por a t ion U . S . Department o f A g r i c u l t u r e I# I 114893 Dear Mr. H e w s : Our c u r r e n t & ' G i e w of ti+e f i n a n c i a l s t a t e m e n t s of e Commodity C r e d i t Corporation h a s d i s c l o s e d t h e need f o r more t i m e ...
Date March 11, 1981 Report No. MASAD-81-10 Title

Government Operations: Use of Cost-Deferred-Fee Contracts Can Be Costly to the Government

UNITEDSTATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 MISSION SYSTEMS ANALYSIS ACOUlSltlON AND DIVISION MARCH 11,198l B-202301 The Honorable The Secretary Attentions Dear Mr. Caspar W. Weinberger of Defense Assistant for II lllllllll 114570 Audit Reports Secretary: Contracts Can Be G se of Cost-Deferred-Fee Costly to the Governmentl(MASAD-81-10) Subject: , We reviewed the Navy’s use of c...
Date March 4, 1981 Report No. AFMD-81-34 Title

Financial Management: Impact of Foreign Corrupt Practices Act on U.S. Business

BY THECOtVlPTROLLER GENERAL Report ToThe Congress OF THEUNITEDSTATES Impact Of Foreign Corrupt Piactices Act On U.S.Business A GAO questionnaire survey of 250 companies randomly selected from the Fortune 1000 list of the largest U.S. industrial firms shows that the Foreign Corrupt Practices Act has brought about efforts to strengthen corporate codes of conduct and systems of internal accounting co...
Date March 3, 1981 Report No. B-202082 Title

Financial Management: [Need for Significant Improvements in Financial Management--Department of Defense]

COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON. D.C. 20O48 B-202082 The Honorable Caspar W. Weinberger The Secretary of Defense March 3, 1981 SUBJECT: Leed for Significant Improvements in Financial Management-Department of Defensej Dear Mr. Secretary: In my January 21, 1981, letter to you, we told you of our serious concern over the need for the DeDartment of Defense to take advantage of exis...
Date March 1, 1981 Report No. 090880 Title

Financial Management: Financial Handbook for Nonfinancial Executives in the Federal Government

I FINANCIAL HANDBOOK FOR NONFINANCIAL EXECUTIVES IN THE FEDERAL GOVERNMENT JOINT FINANCIAL MANAGEMENT IMPROVEMENT PROGRAM FINANCIAL HANDBOOK FOR NONFINANCIAL EXECUTIVES IN T H E FEDERAL GOVERNMENT M A R C H 1981 I JOINT FINANCIAL MANAGEMENT IMPROVEMENT PROGRAM Foreword Today, t o p F e d e r a l e x e c u t i v e s and m a n a g e r s c o n t i n u e t o f a c e a n o l d , b u t ever-demanding, c...
Date March 1, 1981 Report No. PAD-81-27 Title

Glossary of Terms Used in the Federal Budget Process: Related Accounting, Economic, and Tax Terms (Third Edition)

A Glossary Of Terms Used In”The Federal Budget Process And Related Accounting, Economic, and Tax Terms March 1981 Third Edition rc- ._ United States General Accounting Washington, Office D.C. PAD-8 I-27 Library Main entry under title: of Congress Cataloging in Publication Data A Glossary of terms used in the federal budget process and related accounting, economic, and tax terms. “March 1981....
Date Feb. 27, 1981 Report No. AFMD-81-32 Title

Financial Management: Better Accountability Needed at the Medical University of South Carolina

. /,qcP % , , ) wf~3u REPORTBY THE Comptroller General OF THE UNITEDSTATES Better Accountability Needed At The Medical University Of South Carolina Internal controls over financial transactions at the Medical University of South Carolina are not adequate to ensure that Federal and State funds made available to the University are properly accounted for and used for author.-ized purposes. Specific w...
Date Feb. 25, 1981 Report No. 114456 Title

Financial Management: Federal Agencies' Actions To Improve Audit Resolution Systems

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, DC 20548 FOR RELEASE ON DELIVERY EXPECTEDAT 1O:OO A.M. WEDNESDAY, FEBRUARY 25, 1981 llllllllllllll ll 114456 STATEMENTOF ELMER B. STAATS, COMPTROLLERGENERAL UNITED STATES GENERAL ACCOUNTING OFFICE BEFORE THE SUBCOMMITTEEON LEGISLATION AND NATIONAL SECURITY COMMITTEE ON GOVERNMENT OPERATIONS HOUSE OF REPRESENTATIVES CONCERNING AGENCIES' ACTIONS TO...
Date Feb. 5, 1981 Report No. B-198451 Title

National Defense: [Revised Air Force Procedures To Obtain Relief for Disbursing Officers]

GAO United States General Accounting Office Washington, DC 20548 Office of General Counsel In Reply Referto: B-198451 04~. / / February 5, 1981 Mr. John K. Scott Deputy Assistant Comptroller for Accounting and Finance Department of the Air Force Dear Mr. Scott: We agree to the proposals set forth in your letter of August 27, 1980, providing revised procedures under which your Department will submi...
Date Feb. 4, 1981 Report No. AFMD-81-26 Title

Financial Management: Accounting Changes Needed in the Railroad Industry

Report ToThe Congress OF THE UNITEDSTATES Accounting Changes Needed In The Railroad Industry In contrast to other industries, which use depreciation accounting for capital assests, railroads use a unique “betterment” accounting method for their track structure. GAO believes the Interstate Commerce Commission and the Securities and Exchange Commission should require railroads to adopt depreciat...
Date Jan. 26, 1981 Report No. B-200555 Title

Agriculture and Food: Accounting Procedures Used by the Department of Agriculture's Food and Nutrition Service for the Child Nutrition Programs

COMPTROLLER GENERAL OF THE UNITED STATES * .4', .s / ' WASHINGTON D.C. 20548 January 26, 1981 B-200555 The Honorable Jesse Helms Chairman Committee on Agriculture, Nutrition, and Forestry United States Senate Dear Mr. Chairman: On October 30, 1980, your staff verbally requested that we provide information to supplement our October 9, 1980, letter to you. That letter responded to your request for u...
Date Jan. 12, 1981 Report No. ID-81-14 Title

Financial Management: Examination of Fiscal Year 1979 Financial Statements of the Panama Canal Organization and Treaty-Related Issues

//4r3o c ? * BY THECOMPTROLLER GENERAL O THE UNITED STATES F w Report T The Congress o Examination Of Fiscal Year 1979 Financial Statements Of T e Panama Canal h Organization And Treaty-Related Issues This report covers the examination of the Panama Canal organization's financial statements for fiscal year 1979. I n carrying out future audits of the new Panama Canal Commission, the Panama Canal Ac...
Date Dec. 19, 1980 Report No. AFMD-81-19 Title

Financial Management: Survey of the Standard Army Intermediate Level Supply System

ACCOUNTING AN0 PiNANCtAL MANAGEMENT OIVIQON B-201196 DECEMBER 19,199O The Honorable The Secretary Harold Brown of Defense Dear Mr. Secretary: Survey of the Standard Army Intermediate c eve1 Supply System 31(AFMD-81-19) We have surveyed the Standard Army Intermediate Level Supply System at selected locations and are pleased to inform the financial inventory you that, at the locations surveyed, Beca...
Date Dec. 2, 1980 Report No. GGD-81-16 Title

Financial Management: Audit of Financial Transactions of the Sergeant at Arms for the 12 Months Ended June 30, 1980, House of Representatives

. .I 7 v5+-FE&P 1/3evs REPorii BY THE Comptroller General OF! THE UNITEDSTATES Audit Of Financial Transactions Ofthe Sergeant At Arms Fol The 12 MonthsEnded June 30,198O House Of Representatives llllllllllllll ll 113885 . OQD-8516 DECEMBER 2,1980 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 Gai...
Date Nov. 25, 1980 Report No. B-201129 Title

Transportation: Appointments to the Railroad Accounting Principles Board

- - I WASHINGTON D.C. 20548 COMP TROLLER GENERAL OF THE UNITED STATES B-201129 - November 25? 1980 DO The Honorable Howard W. Cannon Chairman, Committee on Commerce, ns14' C Science and Transportation United States Senate Dear Mr. Chairman: Your letter of October 29, 1980, raises questions concerning D a OS established [5ppointments to the Railroad Accounting Principles Boarg Title III of the Stag...
Date Nov. 20, 1980 Report No. 113894 Title

Financial Management: Improving the Collection of Debts Owed the Government

UNITED STATES GENERAL AC""';';;?;" WASHINGTON, D.C. OFFICE w-=&&j FOR RELEASE ON DELIVERY EXPECTEDBY 10:OOam EST THURSDAY, NOVEMBER20, 1980 STATEMENTOF DONALD L. SCANTLEBURY DIVISION DIRECTOR AND CHIEF ACCOUNTANTOF GAO ACCOUNTING AND FINANCIAL MANAGEMENT DIVISION BEFORE THE COMMITTEE ON GOVERNMENTAL AFFAIRS UNITED STATES SENATE ON THE COLLECTION OF DEBTS OWEDTHE GOVERNMENT I -J Mr. Chairman and Me...
Date Nov. 11, 1980 Report No. 090886 Title

Financial Management: Measurement Concepts of Accounting and Financial Reporting in the Federal Government

EXPOSURE DRAFT 1, 1lllllllllIlllllllllll 090886 IC Measurement Concepts of Accounting and Financial Reporting in the Federal Government. I United States General Accounting Office November 11,1980om- - ? I UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, DE. 20548 ACCOUNTING AND FINANCIAL MANAGEMENT DIVISION Under the Accounting and Auditing Act of 1950, the General Accounting Office ( G A O ) i...
Date Oct. 31, 1980 Report No. LCD-81-10 Title

Information Management: Department of Housing and Urban Development's Privacy Act Systems of Records

vr3~fJ7 era1 i approval OFFICE STATES GENERAL ACCOUNTING WASHINGTON, D.C. 20548 OCTOBER 31,199O The Honorable Richardson Preyer Chairman, Subcommittee on Government Information and Individual Rights Committee on Government Operations House of Representatives Dear Mr. Chairman: Ill lllllllll Ill 113987 TheDepartment of Housing and rban Development's Privacy Act Systems of Records (LCD-81-10) 3 Your...
Date Oct. 24, 1980 Report No. AFMD-81-15 Title

Information Management: Review of GSA's Acquisition of ADP Resources

COM~ROLLER GENKRAL WASHINQTON. ‘. OF D.C. THE UNITED 20540 STATES . B-200948 The Honorable Jack Brooks, Chairman Committee on Government Operations House of Representatives Dear Mr. Chairman: Subject: L eview of GSA's Acquisition (AFMD-81-15) of ADP Resources a da 24 tw Your July 14, 1980, letter requested that we review the General Services Administration (GSA) plans to acquire automatic data p...
Date Oct. 10, 1980 Report No. FGMSD-80-83 Title

Financial Management: Cash Management Improvements Will Save Federal Insurance and Benefits Programs Millions Annually

.’ .# / BYTH~~~APT~L;R &NERAL i&port To The ,Congress OF THEUNITEDSTATES ’ Cash Management Improvements W ill Save Federal Insurance And Benefits Programs M illions Annually The Office of Personnel Management and the Department of the Treasury administer the Federal employee life insurance and health benefits programs. GAO found serious weaknesses in the cash management procedures the agencies...
Date Oct. 8, 1980 Report No. FGMSD-81-6 Title

Financial Management: Internal Controls at State Department Accounting Stations in Latin America and the Caribbean

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 B-199914 Mr. Thomas M. Tracy Assistant Secretary Department of State Dear Mr. Tracy: Subject: OCTOBER 8,198O for Administration 113493 at State Department Accountfinternal Controls ing Stations in Latin America and the Caribbean (FGMSD-81-6) 3 This report contains the results of our survey of accounting controls over revenue and expend...
Date Oct. 7, 1980 Report No. FGMSD-80-78 Title

Financial Management: Inappropriate Use of an Indian Trust Fund To Subsidize BIA Activities

. I ”) BY THECOMPTROLLERGENERAL Report To The Congress QF THEUNITEDSTATES lhappropriate UseOf An Indian Trust Fund 10 Subsidize BIAActivities tone time, revenue from the “Indian Moneys, roceeds of Labor” trust fund was used to fif ance schools and other services for Indians, but these activities now are funded by direct a/ppropriations. The trust fund is no longer eeded and its authorizing l...
Date Oct. 2, 1980 Report No. FGMSD-80-88 Title

Financial Management: Bureau of Indian Affairs Violated Antideficiency Act in 1977

. . -c UNITED STATES GENERALACCOUNTINGOFFICE WASHINGTON. D.C. 2OS48 , DIVIamN ar III-hlduAacMIPCTmTuMn AND OCTOBER 2,198O B-200248 The Honorable The Secretary Degr Mr. Cecil D. Andrus of the Interior Secretary: K ureau of Deficiency Indian Affa Act in s Violated Anti(FGMSD-80-88) Subject: This letter discusses a Bureau of Indian Affairs violaon the tibn of the Anti-Deficiency Act in fiscal 1977 wh...
Date Sept. 30, 1980 Report No. FGMSD-80-94 Title

Government Operations: Approval of Accounting Procedures Used for the Department of Justice Working Capital Fund

UNITED STATES GENFIRAI. ACCOUNTING OFFICE , WASIHING'i0N. D.C. 20548 Mr. Kevin D. Rooney Assistant General, Administration Justice Management Division Department of Justice Dear Mr. Rooney: / L Approval for the Capital of Accounting Procedures Used Dcfpartmt-J:lt of Justice Workj.ng Fund](FG?.?:;i) -80.-94) Rttorney Subject: Your letter of September 26, 1380, requests approval of used for the Dcyp...
Date Sept. 30, 1980 Report No. FGMSD-80-93 Title

Government Operations: Approval of the Agricultural Stabilization and Conservation Service Accounting System Design for Program Operations

COMPTROLLER GENERAL OF THE UNITED STATES B-200556 . The The Dear Honorable Secretary M r. Bob Bergland of Agriculture Secretary: ,.LApproval of The Agricultural Stabilization Subject: and Conservation Service Accounting System Design For Program Operation; (F(;KSD--80.-93) 3 It is my pleasure to approve the accounting system design for program operations of the Agricultural Stabilization and Conse...
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 Sept. 30, 1980 Report No. FGMSD-80-91 Title

Government Operations: Approval of the Executive Office of the President Accounting Principles and Standards Statement

SEP 3 Signed Elmer B. S t a d s -
Date Sept. 30, 1980 Report No. FGMSD-80-95 Title

Government Operations: Approval of the Social Security Administration Administrative Accounting System

r i I I i ,./' ! The Honorable Patricia Roberts Harris The Secretary of Health and Human Services Dear Mrs. Harris: Subject: fipproval of the Social Security Administration Administrative Accounting Syste (FGPISD-80-95) 3 i It is my pleasure t o approve the design of the Social Security Administration's Administrative Accounting System as you requested on September 25, 1980. The design is adequate...
Date Sept. 30, 1980 Report No. FGMSD-80-97 Title

Government Operations: [Reapproval of the National Labor Relations Board Accounting Principles and Standards Statement]

nk5nIr.GlON D C 20j48 ' 4. E-115390 September 30, 1280 The Honorable John Fanning Chairman, National Labor Relations Board Dear Mr. Fanning: Subject: KReapproval of the National Labor Relations Board Accounting Principles and Standards Statement (FGMSD-80-97) 1 It is my pleasure to reapprove the Statement o f Accounting Principles and Standards for the National Labor Relations Board submitted with...
Date Sept. 24, 1980 Report No. FGMSD-80-76 Title

Financial Management: Library of Congress' Revolving Trust Funds

B-198730 SEPTEMBER 24, 1980 The Honorable Max S. Baucus Chairman, Subcommittee on Limitations of Contracted and Delegated Authority Committee on the Judiciary United States Senate Dear Mr. Chairman: Subject: brary of Congress' GMSD-80-76) Revolving Trust Funds This is the second of two letter reports responding to your August 3, 1979, request that we review Federal agency gift funds. The first let...
Date Sept. 24, 1980 Report No. FGMSD-80-77 Title

Financial Management: Review of Federal Agencies' Gift Funds

REUXSEB ,.r ._ i/yvy9 B-198730 The Honorable Max S. Baucus Chairman, Subcommittee on Limitations of Contracted and Delegated Authority Committee on the Judiciary United States Senate Dear Mr. Chairman: / Review of Federal Subject: c (FGMSD-80-77) SEPTEMBER 2401980 113887 Agencies' Gift Funds you asked us to review In your August 3, 1979, letter the larger gift funds managed by Federal agencies, in...
Date Sept. 19, 1980 Report No. FPCD-80-88 Title

Government Operations: Follow-Up Review of Federal Overtime Practices

UNITEDSTATES WASH GENERAL I NGTON, ACCOUNTING D.C. 20548 OFFICE FEDERAL PERSONNEL AND COMPENSATION DIVISION . , B-200461 SEP I B x330 The Honorable Gla:iys :L: :;,;tellman Chair, SubcQmmittee on Compensation and Employee Benefits Committee OR Post Office and Civil Service House of Representatives Dear Madam Subject: Chair: ,_,,,“,,I 1 ! I I 114113 ,/Follow-Up Review Practice,sj(~~~D-80-88) of Fe...
Date Aug. 7, 1980 Report No. FGMSD-80-67 Title

Financial Management: Weaknesses in Accounting for Government-Furnished Materials at Defense Contractors' Plants Lead to Excesses

BY THECOMPTROLLERGENERAL Report ToThe Gong OF THEUNITEDSTATES Weaknesses In Accounting For Government-Furnished Materials At Defense Contract&s’ Plants Lead To Excesses The Defense policy to rely almost solely on contractors for accounting controls over the estimated billions of dollars in materials furnished to them is not effective. GAO’s review of four production contractors showed that lac...