Forest Service: Barriers to Financial Accountability Remain

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Report Type	Reports and Testimonies
Report Date	Oct. 2, 1998
Report No.	AIMD-99-1
Subject	Accountability Data integrity Federal agency accounting systems Financial management systems Financial statement audits Information resources management Internal controls Systems conversions Y2K Forest Service Foundation Financial Information System Accounting procedures

Summary:

Major weaknesses in the Forest Service's accounting and financial reporting persist. The Forest Service has committed considerable resources, including extensive use of consultants, to resolve its long-standing management deficiencies. Although progress has been made, the Forest Service's financial management problems are deep seated and require significant time and effort to resolve. Also, the Forest Service's ability to produce financial reports has deteriorated because of problems in implementing its new accounting system--the Foundation Financial Information System (FFIS). Until the agency corrects its basic accounting records and successfully implements FFIS, it will not be able to achieve financial accountability. The Forest Service's goal of achieving financial accountability by the end of fiscal year 1999 does not appear feasible.

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Forest Service: Barriers to Financial Accountability Remain