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GAO Reports by subject "Accounting systems"

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Date Report No. Title
Date July 24, 1980 Report No. 112851 Title

Financial Institutions: Farmers Home Administration's Computer-Based Unified Management Information System

UNITED STATES GENERALACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTEDAT 10:00 A.M. EST THURSDAY, JULY 24, 1980 STATEMENT OF HENRY ESCHWEGE,DIRECTOR DIVISION COMMUNITYAND ECONOMIC DEVELOPMENT BEFORETHE SUBCOMMITTEE LEGISLATION AND NATIONAL SECURITY ON OF THE COMMITTEEON GOVERNMENT OPERATIONS HOUSE OF REPRESENTATIVES / FARMERSHOME ADMINISTRATION'S COMPUTER-BASED I, UNIFIED M...
Date July 23, 1980 Report No. FGMSD-80-66 Title

Financial Management: Article Alleging $1 Trillion Missing From Treasury Annual Report to the Congress Without Adequate Support

UNITEDSTATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. iBlS48 DIVI#ION GENERAL OC FINANCIAL MANAOLMCNT AND urumm B-199133 /The Honorable Robert J. Lagomarsino House of Representatives Dear Mr. Lagomarsino: JULY 23,198O Frticle Alleging $1 Trillion Missing From -Treasury Annual Report to the Congress Without Adequate Support .__f On November 30, 1979, you asked us to provide information on an arti...
Date July 15, 1980 Report No. FGMSD-80-62 Title

International Affairs: Approval of the Design of the Defense Security Assistance Agency Foreign Military Credit Sales Accounting System

* :‘ . . -_ -:A-, ;*. _._ J' = I.! " 1.. . . . .-/ -;: . ', -.'. 1 .. ,i I i) _- h-l 59797 Tt~e ?!r,rrorntle Fferold Lrwn The Secretary Atterttion: of kfense As: isr:rnt Secretary !C:.;:,st r 01 1 “I-) of W:er:se . leasure to apeprove the design; cf rfie FJ*r-fi-nse Secur i ty .,cy Foreign Military Credit Saies .Lccounring System, sut,n:j t :I t3 '. j‘:.. ;:0ur letter of ibiay 27, as co:lCcr...
Date July 14, 1980 Report No. FGMSD-80-36 Title

Government Operations: Approval of the Design of the Defense Logistics Agency Base Operating Supply Accounting System

E-1 59797
Date June 10, 1980 Report No. FGMSD-80-49 Title

The Marine Corps Military Pay System: Too Many Errors and Inefficiencies

BY THECOMPTROLLER GENERAL Report ToThe Congress * OF THE UNITEDSTATES The Marine Corps Military Pay System: Too Many ErrorsAnd lneff iciencies The Marine Corps Joint Uniform Military Pay System/Manpower Management System was authorized in 1966 and implemented in 1973. Although millions of dollars have been spent on the system, as a central system to compute Marine Corps members’ pay accurately a...
Date June 9, 1980 Report No. GGD-80-67 Title

Financial Management: Improvements Needed in the Management of Federal Prison Industries' Factories

UNITED STATS GENERALACCOUNTING0mcE WASHINGTON, D.C. 20548 JUNE 9,198O Mr. Norman A. Carlson Federal Commissioner, Industries, Inc. Department of Justice Dear Mr. Carlson: Prison Subject: Needed in the r Improvements Federal Prison Industries' tGGD-80-67) Management Factories J of During our recent examination of the fiscal year 1979 financial statements of Federal Prison Industries, Inc. (FPI), we...
Date June 6, 1980 Report No. LCD-80-66 Title

National Defense: Controls Over Property in Custody of Military Units Can Be Improved

BY THEUS. GENERALA6iIO”NTlNG OFFICES Report TCJ Secretary Of Defense The Controls Over Property In Custody Of Military Units Can Be Improved Weaknesses in controls over property in the custody of military units have allowed much material to be lost. If more emphasis were placed on property accountability, losses could be substantially reduced. Responsible parties are rarely identified and held l...
Date June 6, 1980 Report No. GGD-80-45 Title

Justice and Law Enforcement: Poor Management Identified at the Bureau of Prisons

B,'THE COMPTROLLER GENERAL Report To The Chairman, Permanent Subcommittee On Investigations, Committee On Governmental Affairs, United States Senate OF THE UNITED STATES Poor Management Identified At The Bureau Of Prisons NO* to be rele%ed outs;& the cenero, Aetounting G?fir ‘ -,c-?t C‘ )4ae k3-b ? s Of P.uecif!c approval bY the Office u: i c. :.t r&&o;rs. Federal prisons do not adequately Pla...
Date June 3, 1980 Report No. FGMSD-80-47 Title

Financial Management: Correct Balance of Defense's Foreign Military Sales Trust Fund Unknown

_ ::.‘” RELEASED lw iiheQffree CV of RE!8~RiCTEO Bhwwamtirtq -Hot Offke to be released owtskle the Qsneml except on ths basis of s-p&fCc qqww&j 1l2U3 BY THE COMPTRCCY-&KERA~ Lv?.+p , Report To The Chairman, ittee On Appropriations House Of Representatives OF THE UNITED STATES llliiiiliil!l~~~~~~~ Y Correct Balance Of Defense’s Foreign -Military Sales TrustFund Unknown The Department of Defen...
Date May 9, 1980 Report No. 112404 Title

Special Publications: [GAO's Changing and Expanding Role]

REMARKS OF DANIEL C. HARRIS, GROUP DIRECTOR, GENERAL GOVERNMENT DIVISION U.S. GENERAL ACCOUNTING OFFICE TO THE LEHIGH VALLEY CHAPTER OF THE NATIONAL ASSOCIATION OF ACCOUNTANTS &GAO'S CHANGING AND EXPANDING ROL§ FRIDAY, MAY 9, 1980 I is always a pleasure to return here to the Lehigh Valley. As they say, "There is no place like home." It is particularly a pleasure to appear before you, ladies and g...
Date May 7, 1980 Report No. FGMSD-80-58 Title

Financial Management: Improvements Needed in Accounting for Foreign Student Participation in Defense Training Programs

MAY 7,1980 0-198250 The Honorable Frank Church Chairman, Committee on Foreign Relations United States Senate Dear Mr. Chairman: Improvements Needed in Accounting L-- oreign Student Participation in Training Programs (FGMSD-80-58) for Defense III)(( I III I 112279 Subject: In your letter of January 15, 1980, and during subsequent discussions with your office, concerns were expressed that increases ...
Date May 5, 1980 Report No. GGD-80-47 Title

Financial Management: Audit of the Bureau of Engraving and Printing Fund for the Year Ended September 30, 1979

BY THECOMl’TROLLER &NEl?AL ‘Report Tii The .mngres OF THEUNITEDSTATES .’ J Audit Of The Bureau Of Engraving And Printing Fund For The Year Ended September 3OJ979 The financial statements of the Bureau of Engraving and Printing fund present fairly its financial position at September 30, 1979, and the results of its operations and changes in its financial position for the year then ended. 1122...
Date March 18, 1980 Report No. 113716 Title

Financial Management: [Internal Controls in Government--Are They Good Enough To Prevent Fraud?]

ADDRESS BY ELMER B. STAATS COMPTROLLER GENERAL OF THE UNITED STATES THE INTERNAL CONTROL CONFERENCE DS BY THE INSTITUTE OF INTERNAL AUDITORS, INC. AND THE FOUNDATION FOR AUDITABILITY RESEARCH AND EDUCATION 96 NEW YORK CITY MARCH 18, 1980 LINTERNAL CONTROLS IN GOVERNMENT-ARE THEY GOOD ENOUGH TO PREVENT FRAUDJ I would like to express my appreciation to The Institute of Internal Auditors, its Foundat...
Date Feb. 29, 1980 Report No. 111693 Title

Financial Management: Review of the Department of State's Internal Control Over Cash Receipts and Disbursements

/ UNITED STATES GENERAL WASHINGTON, INTERNATIONAL DIVISION The Honorable Thomas M. Tracy Assistant Secretary for Administ Department of State Dear Mr. Tracy: / ' \ \ \ As part of our review of the Department of St te's internal controls over c k sh receipts and disbursements y overseas posts, we analyzed the processing of cash receip 2 s and disbursements at the Foreign Affairs Data Processing Cen...
Date Feb. 25, 1980 Report No. B-197171 Title

Government Operations: Comments on H.R. 2626

COMPTROLLER GENERAL OF THE UNITED STATES WASHINAGTON. D.C. 20548 The i~. wiiirlFebruary 25, 1980 i a B-197171 i ~The Honorable Harrison A. Williams, Jr. Chairman, Committee on Labor and Human Resources United States SenateK- -I Dear Mr. Chairman: Your letter of December 3, 1979, requested our [comments on H.R. 2626) a bill to establish a National Commission on Hospital Cos±s, to encourage volunta...
Date Feb. 22, 1980 Report No. 112005 Title

[The GAO: How Its Activities Affect Federal Regulatory Policy]

c . 1. 1TO THE! . . AMERICAN GAS ASSOCIATION CONFERENCF FOR ITS CHIEF ACCOUNTING OFFICEFS SCOTTSDALE, ARIZONA ON L E GAO: HOW ITS A C T I V I T I E S AFFECT FEGERAL FEOUL.ATOFrP P O L I C Y ( FEBRUARY 2 2 , 1980\ - 2 1 am c e r t a i n l v Pleased to be h e r e b e f o r e a n . i m D o r t a n t sesnent of the eneruy i n d u s t r y to d i s c u s s how t h e work o f t h e General Accountins O f...
Date Jan. 23, 1980 Report No. 111413 Title

Housing: HUD's Accounting System for Secretary-Held Multifamily Mortgages

UNITED STATES GENERAL ACCOUNTING OFFICE 20548 WASHINGTON, D-CFOR RELEASE ON DELIVERY EXPECTED AT 1O:OO A.M. EST January 23, 1980 111413 STATEMENT OF D. L. SCANTLEBURY DIRECTOR, FINANCIAL AND GENERAL MANAGEMENT STUDIES DIVISION BEFORE THE .G SUBCOMMITTEE ON HUD AND INDEPENDENT AGENCIES _, QP'3 c, COMMITTEE ON APPROPRIATIONS gci. UNITED STATES SENATE ON ,0&3 UD'S ACCOUNTING SYSTEM FOR ARY-HELD MULTI...
Date Dec. 17, 1979 Report No. B-114365(2) Title

Special Publications: Guidelines for Establishing Accounts Receivable Reserves

Date Dec. 3, 1979 Report No. FGMSD-80-2 Title

Financial Management: Rebuttal of Defense Comptroller's Reply to Quality Assurance Cost Report

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 w OWlStON OF FINANCIAL GWsRALMANAGLMQrrsTuolgf AND DECEMBER 3.1979 B-165731 The Honorable The Secretary Harold Brown of Defense 110987 Dear Mr. Secretary: Subject: Response to Defense Comptroller's Comments on GAO's Report Entitled "Improperly Subsidizing the Foreign Program--A Continuing Problem" Mar. 22, 1979) , In a June 15, 1979, l...
Date Nov. 21, 1979 Report No. GGD-80-17 Title

Financial Management: Review of the Activities of the House Office Equipment Service for the Year Ended June 30, 1979

REPORT BY THE Comptroller General 4 OF THE UNITED STATES . Review Of The Activities Of The House Off ice Equipment Service For The Year Ended June 30, 1979 NOVEMBER GGD80.17 21, 1979 COMPTROLLER GENERAL WASWINGTON. OF THE UNITED tOS18 STATES D.C. B-114865 The Honorable Clerk of the Dear Mr. Edmund L. Henshaw, Jr. House of Representatives QI*Ivu Henshaw: Subject: Review of the Activities of the Hou...
Date Nov. 14, 1979 Report No. 110952 Title

Financial Management: FCC's Progress in Developing and Planning the Implementation of a New Accounting System for the Telephone Industry

UNITED STATES GENERAL ACCOUNTING OFFICE WASH'INGTO, D.C. 20548 I6 16 \T11111 ' FOR RELEASE ON DELIVERY EXPECTED AT 11:00 AM h~~WEDNESDAY, NOVEMBER 14, 1979 110952 STATEMENT OF ARTHIUR L. LITKE. ASSISTANT TO THE DIRECTOR FINANCIAL AND GENERAL iUaAGEENT STUDIES DIVISION 170 BEFORE THE SUBCO'MITTEE ON COMMUNICATIONS . CCIM'ITTEE ON INTERSTATE AND FOREIGN CMCMERCE HOUSE OF REPRESENIATIVES 123o! THE FE...
Date Nov. 13, 1979 Report No. FGMSD-80-9 Title

Financial Management: Outlook Dim for Revised Accounting System Needed for Changing Telephone Industry

BY THECOMPTROLLERGENERAL OF THEUNITEDSTATES llg@fl Report ToThe Congress Outlook Dim For Revised Accounting System Needed For Changing Telephone Industry About 4 years ago, the Federal Communications Commission began to develop a new regulatory accounting system for the telephone industry. The existing system does not serve the information needs of the regulators or the industry, particularly with...
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 Oct. 25, 1979 Report No. HRD-80-12 Title

Education: Student Loan Insurance Fund

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20546 IUMAN It aNVIION B-164031(1) OCTOBER 25. 1979 The Honorable Patricia Roberts Harris The Secretary of Health, Education, and Welfare Dea:: Mrs. Harris: Subject: Student Loan Insurance Fund (HRD-80-12) Under the Higher Education Act of 1965 (20 U.S.C. 1001, et seq., as amended), the Comptroller General is required to examine annually the...
Date Oct. 23, 1979 Report No. GGD-80-6 Title

Financial Management: Review of the Accounting Controls and Procedures of the House Republican Conference

COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON. D.C. 20548 B-196244 OCTOBER 23, 1979 The Honorable Samuel L. Devine GS Chairman, Republican Conference~4 House of Representatives Dear Mr. Chairman: Subject: 00 ° 7 Eieview of the Accounting Controls and Procedures of the House Republican Conferencgf (GGD-80-6) In response to your June 28, 1979, request, our Legislative Branch audit group has r...
Date Oct. 12, 1979 Report No. GGD-80-15 Title

Financial Management: Questionable Census Bureau Indirect Cost Charges and Management Practices for Reimbursable Work

UNITED STATESGENERAL ACCOUNTING OFFICE WASHINGTON, D.C. u)!M8 B-78395 DCfOBER 12, 1979 Mr. Vincent P. Barabba Director, Bureau of the Census Department of Commerce Dear Mr. Barabba: r-- l;i uestionable Census Bureau Indirect Cost ,,1, /JQ iI,, ~ " ) ~ #I '/I Charges and Manag ment Practices for I;,,, " ",,,I,, I '1 Reimbursable Work (GGD-80-15) 4 'f 11~ ~ The House Subcommittee on Census and Popul...
Date Oct. 10, 1979 Report No. FGMSD-79-50 Title

Financial Management: Results of Survey of Accounting Controls at Embassies and Consulates in Europe

v OFFICE UNITED STATES GENERAL ACCOUNTING WASHINGTON, D.C. 20548 I\ 00 DIVISION (ILENLMI OC lINANClAL MANAOLMW AND WrUDIrn , /" OCTOBER 10, / for M / f ' r, 2 . ,/- 1979 B-183363 Mr. Stuart E. Branch Acting Assistant Secretary Administration Department of State Dear Mr. Branch: This report contains the results of our survey of accounting controls over revenue and expenditure transactions In summar...
Date Sept. 22, 1979 Report No. 094336 Title

Special Publications: Accountability in Government--The Role GAO Plays

, . I . ACCOUNTABILITY I N GOVERNMENTETHE ROLE GAO PLAYS PRESENTED BY JOHN D, HELLER GENERAL BEFORE THE CONFERENCE ON CONTROL FOR SERVICE INDUSTRY AND SMALL BUSINESSJ SPONSORED BY THE AMERICAN ASSOCIATION OF QUALITY CONTROL AT WILLIAMSBURGJ VIRGINIA r IT SEEMS THAT A CONTINUING THEME IN POLITICAL SPEECHES AND NEWSPAPER COLUMNS THESE DAYS IS "THE UNACCOUNTABLE BUREAUCRAT".-- THE P E R S O ~ WHO PRO...
Date Sept. 20, 1979 Report No. 094337 Title

Special Publications: Planning Audits of Government-Wide Activities

.1 - - m - ..+ . - REMARKS O F D A N I E L C . H A R R I S , GROUP D I R E C T O R , GENERAL GOVERNMENT D I V I S I O N U N I T E D S T A T E S GENERAL ACCOUNTING O F F I C E BEFORE T H E L E H I G H VALLEY CHAPTER OF THE PLANNf THURSD ~.yid '' f PLANNING A U D I T S OF GOVERNMENT-WIDE ACTIVITIES GOOD EVENING F R I E N D S OF THE L E H I G H VALLEY: GI,' I T I S I N D E E D A P L E A S U R E T O A...
Date Sept. 17, 1979 Report No. FGMSD-79-62 Title

Financial Management: Accounting System Design for the Department of Interior

COMFTROLLER GENERAL W~~HINGTW. OF THE UNITED STATES D.C. toBIB B-159613 RELEASED The Honorable Cecil D. Andrus The Secretary of the Interior Dear Mr. Secretary: I' It is my pleasure to approve the Laccounting system design for the ,& #fMrti + '? / /!&,'or-/ Office of the Secretary, including a revised accounting principles and standards statement, as requested in a letter of SeptemSer 4, 1979, fro...
Date Sept. 14, 1979 Report No. LCD-79-223 Title

National Defense: Army Management Controls Over Bulk Fuel in Germany and Italy

UNITED STATES GENERAL ACCOUNTING OFFICE INTERNATIONAL DIVISION EUROPEAN BRANCH %AMERICAN APO CONSULATE NEW YORK GENERAL 09757 IN REPLY REFER Tot OFFICE OF THE DIRECZTOR B-163928 September 14, 1979 General Frederick J Kroesen Commander in Chief United States Army, Europe, and Seventh Army APO U S Forces 09403 over bulk fuel in Li-rmy management controls Germany and Italy (LCD-79-223) J This report ...
Date Aug. 28, 1979 Report No. FGMSD-79-45 Title

Financial Management: Survey of Accounting Stations in Military Airlift Command

*. . f UNITED STATESGENERAL ACCOUNTING OWKE WASHINGTON, D.C. 20548 DIVISION GENERAL OF FINANCIAL MANAGEMENT AND STUDIES AUGUST 28. 1979 B-183363 General William G. Moore Commanding General Military Airlift Command Scott Air Force Base Dear General Moore: This report contains the results of our survey of accountinq controls * over revenue and expenditure transactions of 12 accounting stations wlthr...
Date Aug. 24, 1979 Report No. FGMSD-79-40 Title

Financial Management: Status, Progress, and Problems in Federal Agency Accounting During Fiscal Year 1978

BY THECOMPTROLLERGENERAL Report ToThe Congress OF THEUNITEDSTATES Status, Progress, And Problems In Federal Agency Accounting During Fiscal Year 1978 The Comptroller General approved the designs of seven executive agencies’ accounting systems during fiscal year 1978 Stxty percent of the Government’s accountmg systems have now been approved Seventy-two percent of the 131 unapproved systems are ...
Date Aug. 21, 1979 Report No. ID-79-49 Title

Financial Management: Inter-American Foundation Needs To Expand Internal Audit Scope and Improve Internal Acounting Controls

*, --I cr 1 . .‘_ UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 LM110157 lllllsllllllllllllllllllllllll AUGUST 21, 1979 B-135075 Mr. William M. Dyal, Jr. President Inter-American Foundation Dear Mr. Dyal: pl,cookP : During our recently completed audit of the Inter-American Foundation's fiscal year 1978 and 1977 financial statements, we found several ways the Foundation could imp...
Date Aug. 16, 1979 Report No. FGMSD-79-41 Title

Financial Management: Weaknesses in Servicing and Accounting for Home Mortgages Held by HUD

* BY THECOMPTR(-J I FR &N&$L r l4&4wblm&! LMI 10148 llllllllllllllllllllllllllllllllll Congress OFTHEUNITEDSTATES Weaknesses In Servicing And Accounting For Home ages Held By HUD The Department of Housing and Urban Development services and accounts for mortgages valued at over $151 million. These mortgages were either bought from commercial lenders to prevent foreclosure on defaulted mortgagors ex...
Date July 30, 1979 Report No. 094346 Title

Financial Management: Problems Involved With Grant Auditing

. . * ‘. , , , t UNITED STATES CE:JERA~ AccoU;ITI~;~ RFPfr,WASHINGTOt Hr. Robert F. gtl'ler Room 70008 STATEhrrr4 uz .-. 094346 COMPTROLLERGENERAL OF TBE UNITED STATES bEFOR& THE SUBCOMMITTEE ON LEGISLATION AND NATIONAL SECURIIY COMnITTEE ON GOVERNME$T OPERATICNS HOUSE OF REPRESENTATIVES CONCERNING OUR REPORT ON THE PROELEHS INVOLVED WITB GRANT AUDITLiXi Hr. Chairman and Membotr of the the Subco...
Date July 27, 1979 Report No. HRD-79-67 Title

Financial Management: Indirect Costs of Health Research--How They Are Computed, What Actions Are Needed

L I -REPORT BY THE The Congress has expressed concern that indirect costs of health research have been escalating rapidly. This report --describes the system used to compute these costs and shows why they are increasing rapidly, --explains why indirect cost rates cannot be meaningfully compared among grantees, and --demonstrates inconsistencies in principles and practices used to make indirect cos...
Date July 19, 1979 Report No. FGMSD-79-44 Title

Financial Management: Need for More Effective Audits of Federal Grants and Contracts Administered by Institutions of Higher Education

B\/ THECOMPTROLLERGENERAL ‘~~~~~~~~~~~ ore Effective Audits rants And Contracts Administered By Institutions Of Higher Education The Federal Government provided about $14.4 billion to over 2,500 colleges and universities during fiscal 1974 through 1976. The Department of Health, Education, and Welfare is responsible for auditing these funds and for providing the results to the funding agencies. ...
Date July 17, 1979 Report No. 109898 Title

Financial Management: HEW Auditing Process and Accountability of Colleges and Universities for Fiscal Management of Federal Grant and Contract Research Funds

UNITED STATES GENERAL ACCOUNTING OFFICE 20548 WASHINGTON, D.C. ill ll 1111111111 10989s FOR RELEASE ON DELIVERY EXPECTED AT 9:30 A.M. TUESDAY, JULY 17, 1979 STATEMENT OF HAROLD L. STUGART, DEPUTY DIRECTOR FINANCIAL AND GENERAL MANAGEMENT STUDIES DIVISION BEFORE THE SUBCOMMITTEEON INTERGOVERNMENTAL RELATIONS AND HUMANRESOURCES HOUSE COMMITTEE 0~ GOVERNMENT OPERATIONS ON THE DEPARTMENTOF HEALTH, EDU...
Date July 10, 1979 Report No. FGMSD-79-39 Title

Financial Management: Inspection of the U.S. Pacific Fleet's Accounting Stations

/ UMTED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 DIVISION GENERAL OF FINANCIAL AND STUDIES 109836 MANAGEMENT B-183363 Admiral M. F. Weisner, USN Commander in Chief U.S. Pacific Fleet f&aA~ 35 Dear Admiral Weisner: JULY 10, 1979 109836 This report contains the results of our survey of accounting controls over revenue and expenditure transactions at 21 accounting stations in your Comm...
Date June 28, 1979 Report No. 094350 Title

Effective Oversight: The Challenge to Modern Governments

- 7 . - 1 EFFECTIVE OVERSIGHT: THE CHALLENGE TO MODERN GOVERNMENTS ADDRESS OF JOHN D. HELLER ASSISTANT TO THE COMPTROLLER GENERAL OF THE UNITED STATES BEFORE THE FIRST SEMINAR OF SENIOR GOVERNMENTAL OVERSIGHT ENTITIES i. L I THE CHALLENGE TO MODERN GOVERNMENTS EFFECTIVE OVERSIGHT: I am pleased to be with you today and to have the opportunity to address this seminar of senior governmental oversight...
Date June 27, 1979 Report No. 109827 Title

International Affairs: Panama Canal Treaty Implementing Legislation

United States General Accounting 20548 Washington, D.C. Cffice For Release on Delivery Expected at 1:3c p.r.1. Wednesday, June 27, 1979 Statement J. Director, before the Kenneth International Senate Armed on Panama Mr. Chairman We are operational of the Canal and pleased and Treaty of appear issues Implementing the Committee: before you today in the to discuss the Legislation J of Fasick Division ...
Date June 18, 1979 Report No. GGD-79-48 Title

Tax Policy and Administration: IRS Can Better Plan for and Control Its ADP Resources

REPORTBY THE Uo Sa General Accounting Office IRSCan Better Plan For And Control Its ADP Resources I RS has made significant progress in managing its computer operations. Recent measures planned or already implemented will improve the effectiveness of the agency’ ADP res sources considerably. GAO recommends additional actions to the Commissioner of IRS which would enhance these improvements even ...
Date June 4, 1979 Report No. 111770 Title

Government Operations: [Objectives of Governmental Accounting]

REMARKS O F ELMER B. STAATS COMPTROLLER G E N E ~ A L O F T H E UNITED STATES- -.t /&/ I AT THE 7 3 R D ANNUAL Bu MUNICIPAL FINANCE OFFICERS CONFERENCE I N DETROIT, M I C H I G A N [JUNE I lllllllllfflllfllllllllllRlllnlllll 111770 \ ' 4, 1979'1 I J /-OBJECTIVES O F GOVERVMENTAL A C C O U N T I N G I Good a f t e r n o o n l a d i e s a n d g e n t l e m e n , i t i s a p l e a s u r e t o b e h e...
Date April 25, 1979 Report No. FGMSD-79-22 Title

Financial Management: Improvements the Department of Health, Education, and Welfare Has Made in Its Payroll System

General Accounting Office Improvements The Department Of Health, Education, And Welfare Has Made In Its Payroll System This report highlights actions the Department has taken to improve its payroll system which pays about 160,000 employees over $2.9 billion annually. The report also discusses HEW’s history of not fully and effectively implementing agreed to actions to correct deficiencies in its...
Date April 10, 1979 Report No. 094378 Title

Federal Research Grants: Maintaining Public Accountability Without Inhibiting Creative Research

-. / =' .- - - U.S. GENERAL ACCOUNTING OFFICE WASHINGTON, D. C. 205.48 I ADDRESS BY ELMER B. STAATS COMPTROLLER GENERAL OF THE UNITED STATES f/g> TO THE L? NATIONAL GRADUATE UNIVERSITY'S NINETEENTH INSTITUTE ON FEDERAL FUNDING SHOREHAM AMERICANA HOTEL WASHINGTOPJ D. C r . APRIL 10, 1979 FEDERAL RESEARCH GRANTS: MAINTAINING PUBLIC ACCOUNTABILITY WITHOUT INHIBITING CREATIVE RESEARCH I was happy to a...
Date March 16, 1979 Report No. FGMSD-79-21 Title

Financial Management: The Defense Department's Systems of Accounting for the Value of Foreign Military Sales Need Improvement

GAO identified $1 .l billjon of inconsistencies and errors in accountmg for fiscal 1977 arms sales, Had the correct sales figure been known, the President’s fiscal 1978 arms sales ceiling, based on fiscal ,1977 sales, might have been set $420 mrlhon lower. GAO also identified $540 million in differences in sales information on the two systems Defense uses to account for the value of. forsales. F...
Date Feb. 26, 1979 Report No. 094390 Title

International Affairs: Legislation To Implement the Panama Canal Treaty

United States General Accounting Washington, D.C. 20548 Office FOR RELEASE ON DELIVERY Expected at,9:00 a.m. February 26, 1979 Statement Elmer Comptroller B. of Staats General before of the United States the on Panama Canal Subcommittee of House the Marine and Fisheries Committee on Merchant on LLegislation Mr. Chairman We appreciate introduced Treaty. the Senate legislation A little to Implement ...
Date Feb. 14, 1979 Report No. FGMSD-79-13 Title

Agriculture and Food: Statement of Accounting Policies, Principles and Standards of the Department of Agriculture

.. COMFTRO~R GENERAL WASWINGTON. QF D.tZ _ -l-t% UNITED ..,“.*. . _ STATES \ ZO+W 8-U.5308 I February . . 14, 1979 - '.., Talc Honorable Zhe Secretary E\ob Bergland of Agriculture *I -I '.- ',: ) "'+.. I ., . bear Mr. Secretary: , It is my pleasure to approve the Statement.of Accounting Policies, . c.. of the Principles and Standards Vral m yw.t.am submitted formally by the The-Statement, Depart...
Date Jan. 31, 1979 Report No. B-115398.01 Title

Special Publications: Design and Operation of Accounting Systems and Legal Conformance