Accounting procedures (31 - 40 of 61 items)
INS User Fees: INS Working to Improve Management of User Fee Accounts
GGD-94-101: Published: Apr 12, 1994. Publicly Released: Apr 12, 1994.
Pursuant to a congressional request, GAO provided information on the Immigration and Naturalization Service's (INS) two major user fee accounts, focusing on: (1) the method INS used to establish its fees; (2) whether INS fees reflected actual service costs; (3) whether account expenditures were consistent with the purposes of the accounts; and (4) whether INS allocated its staff in proportion to i...
Overhead Costs: Unallowable and Questionable Costs Charged by E-Systems, Inc.
NSIAD-94-113: Published: Mar 28, 1994. Publicly Released: Mar 28, 1994.
Pursuant to a congressional request, GAO reviewed a Department of Defense contractor's general and administrative expenses for 1989 through 1992, focusing on: (1) its unallowable costs; (2) the Defense Contract Audit Agency's (DCAA) contractor audits; and (3) the contractor's internal controls for detecting and segregating unallowable costs.GAO found that: (1) $120,000 of the contractor's $16 mill...
Policy and Procedures Manual for Guidance of Federal Agencies: Title 7--Fiscal Guidance
149099: May 18, 1993
GAO has revised Title 7 of the Policy and Procedures Manual for Guidance of Federal Agencies. Included are changes resulting from recent laws and Comptroller General decisions affecting the fiscal procedures covered by this title. The requirements in this title, although based on separate authorities, complement the agencies' existing federal accounting, internal control, and system standards. Thi...
Accountability: More Vital Than Ever
149123: Mar 1, 1993
GAO discussed accountability in government institutions. GAO noted that: (1) accountability is the mechanism for maintaining public trust that is crucial to business and government enterprises; (2) the government needs the support of the public in order to carry out health care reform, defense restructuring, education and training initiatives, and deficit reduction; (3) recent scandals and financi...
Banks and Thrifts: Safety and Soundness Reforms Need to Be Maintained
T-GGD-93-3: Published: Jan 27, 1993. Publicly Released: Jan 27, 1993.
GAO discussed the condition of the banking and thrift industries, focusing on: (1) the safety and soundness provisions of the Federal Deposit Insurance Corporation Improvement Act of 1991 (FDICIA); (2) the condition of the banking and thrift industries' insurance funds; (3) the volume of bank lending; and (4) congressional oversight. GAO noted that: (1) FDICIA requires that banks operate in a safe...
AFMD-93-28R: Published: Dec 23, 1992. Publicly Released: Dec 23, 1992.
GAO reviewed the Army's financial management operations and fiscal year 1991 financial statements, focusing on the legal implications of unsupported year-end adjustments by the U.S. Army's Aviation and Troop Command. GAO noted that the Aviation Command: (1) made unsupported adjustments to its disbursement records which eliminated negative balances in seven fund subdivisions and concealed recorded...
Treasury Tax and Loan Accounts: Changes in Collateral Practices Could Reduce the Federal Government's Risk of Loss
AFMD-92-54: Published: Sep 14, 1992. Publicly Released: Sep 14, 1992.
GAO reviewed internal controls over Treasury Tax and Loan (TT&L) account deposits, focusing on whether: (1) Federal Reserve Banks adequately review pledged securities before accepting them as collateral; (2) the banks properly value the collateral; (3) the banks monitor TT&L collateral to ensure that it does not diminish in value; and (4) Treasury's TT&L account collateral valuation method places...
U.S. Army Pacific
AFMD-92-77ML: Published: Jul 8, 1992. Publicly Released: Jul 8, 1992.
GAO reviewed the Army's financial management systems and operations, focusing on the Army Pacific Command. GAO found that: (1) financial reporting and internal controls generally provided reasonable assurance that the Army achieved internal control objectives; (2) there was no assurance that account balances were correct for equipment, real property, and outstanding travel accounts on the installa...
Continuing Professional Education: Federal GS-510 Accountants' Report
143680: Dec 1, 1990
GAO provided information on the Joint Financial Management Improvement Program's (JFMIP) project on continuing professional education for federal accountants, focusing on the development of statements defining federal accountants' major functions in such areas as: (1) technical guidance; (2) internal control; (3) financial analysis and reporting; (4) system development, operation, and maintenance;...
El Salvador: Accountability for U.S. Military and Economic Aid
NSIAD-90-132: Published: Sep 21, 1990. Publicly Released: Sep 21, 1990.
Pursuant to a congressional request, GAO reviewed accountability for and controls over U.S. military and economic assistance to El Salvador, to determine: (1) whether any assistance was subject to misuse or diversion; and (2) what accountability and controls are in place.GAO found that: (1) the United States has provided $3.5 billion in economic and military aid to El Salvador since 1980; (2) ther...