Accounting systems (1 - 10 of 63 items)
Federal Judiciary: Improvements Needed for Collecting Judges' Non-Case-Related Travel Information
GAO-16-70: Published: Dec 16, 2015. Publicly Released: Dec 16, 2015.
From fiscal years 2003 through 2014, judges have used a separate system to report their non-case-related (NCR) travel costs paid for by government and private sources. These NCR travel costs averaged $8.8 million per year. However, while the Administrative Office of the U.S. Courts (AOUSC) tracks the costs of all official travel in its accounting systems of record, the NCR system does not collect...
Defense Business Fund
AFMD-93-52R: Published: Mar 1, 1993. Publicly Released: Mar 1, 1993.
Pursuant to a legislative mandate, GAO reviewed the Department of Defense's (DOD) progress in implementing the Defense Business Operations Fund. GAO found that: (1) DOD has not completed policies to govern the Fund's operations and does not anticipate completion until September 1993; (2) DOD needs to define procedures to implement its policies and make changes in its financial systems; (3) DOD has...
U.S. Customs Service: Efforts to Strengthen Controls Over Mail Imports Duties and Fees
GGD-91-37: Published: Mar 12, 1991. Publicly Released: Mar 12, 1991.
Pursuant to a legislative requirement, GAO reviewed the U.S. Customs Service's efforts to improve controls over mail collection of assessed duties and fees.GAO found that Customs: (1) assessed $26 million in duties and processing fees in fiscal year 1990, and collected about $24 million through the U.S. Postal Service; (2) reported that about $10 million in duties and fees was delinquent; (3) iden...
U.S. Customs Service: Merchandise Processing Fee--Examination of Costs and Alternatives
GGD-90-91BR: Published: Jun 15, 1990. Publicly Released: Jul 16, 1990.
Pursuant to a congressional request, GAO reviewed the U.S. Customs Service's merchandise processing fee charged to importers, focusing on: (1) costs of processing imported merchandise; (2) Customs' plans for changing the fee to address international trade concerns regarding the fee's basis and excess fee amounts; and (3) problems Customs could face in instituting fee changes.GAO found that: (1) it...
State Department's Management of Its Travel Advance Funds
T-NSIAD-88-21: Published: Apr 27, 1988. Publicly Released: Apr 27, 1988.
GAO discussed the Department of State's efforts to resolve problems in its management of travel advance funds. GAO found that: (1) State did not have an effective system to monitor and report on travel advances and to collect unused travel funds; (2) State's delinquent travel advances increased from $10 million in 1985 to about $15.4 million in 1987; (3) State has collected only a small portion of...
The White House Office: Fiscal Year 1986 Appropriated Fund Expenditures Were Properly Made
AFMD-88-38: Published: Apr 18, 1988. Publicly Released: Apr 18, 1988.
Pursuant to a legislative requirement, GAO reviewed specific White House office expenditures for fiscal year (FY) 1986 to determine whether they complied with legislative provisions.GAO found that specific expenditures that the White House Office made during FY 1986 for equipment and supply purchases, entertainment, printing expenses, and reimbursements were proper...
Reports Issued in January 1988
135127: Jan 1, 1988
GAO published its monthly digest of reports and testimonies issued in January 1988...
The Growing Need for Reform
136524: Jan 1, 1988
This article, which appeared in the GAO Journal, No. 2, Summer 1988, discusses the current problems in federal financial management and efforts to solve them. A recent GAO study spotlighted problem areas in the federal government's financial management practices, including: (1) lack of cost information; (2) lack of reliable information on weapon systems and other major projects; (3) inadequate dis...
Telephone Communications: Controlling Cross-Subsidy Between Regulated and Competitive Services
RCED-88-34: Published: Oct 23, 1987. Publicly Released: Nov 10, 1987.
In response to a congressional request, GAO evaluated the Federal Communication Commission's (FCC) proposed implementation of accounting controls to prevent cross-subsidization between regulated and nonregulated telephone service in order to facilitate competition among telephone companies.GAO found that: (1) the FCC allocation process was inefficient because it impeded companies from offering new...
Civil Service Fund: Improved Controls Needed Over Investments
AFMD-87-17: Published: May 7, 1987. Publicly Released: Jun 10, 1987.
Pursuant to a congressional request, GAO reviewed the Department of the Treasury's management of the Civil Service Retirement and Disability Trust Fund during debt ceiling crises in 1984 and 1985 to determine how much interest Treasury lost by not following its normal securities investment and redemption policies.GAO found that: (1) during two periods when the federal debt was near its legal limit...