Federal agency accounting systems (1 - 10 of 48 items)
Department of the Air Force: Unauthorized Activity Codes Used to Requisition New and Excess DOD Property
GAO-01-196R: Published: Jan 8, 2001. Publicly Released: Feb 7, 2001.
GAO examined the military's inventory management activities to determine if activity codes identified as unauthorized to requisition had been used to buy property for the Air Force. GAO found that as of June 2000, the Air Force maintained 4,239 activity codes identified as unauthorized to requisition government property. However, during the last five years, 193 of these codes were inappropriately...
Department of the Navy: Unauthorized Activity Codes Used to Requisition New and Excess DOD Property
GAO-01-206R: Published: Jan 8, 2001. Publicly Released: Feb 7, 2001.
GAO examined Navy inventory management activities to determine whether any unauthorized activity codes had been used to requisition new and excess property. GAO found that as of June 2000, the Navy maintained 2,002 activity codes identified as unauthorized to requisition government property. However, during the last five years, 663 of these codes were used to requisition more than $2 billion in ne...
Department of the Army: Unauthorized Activity Codes Used to Requisition New DOD Property
GAO-01-85R: Published: Dec 6, 2000. Publicly Released: Jan 4, 2001.
This report focuses on the military's inventory management activities. Army activities and contractors are assigned activity codes to requisition property in the military supply system. Some of these codes are identified as "unauthorized" to requisition and are primarily used as a ship-to address. GAO found that 15 percent of Army activity codes identified as unauthorized to requisition were inapp...
DOD Inventory: Weaknesses in Controls Over Category I Rockets
AIMD-00-62R: Published: Apr 13, 2000. Publicly Released: Apr 13, 2000.
Pursuant to a legislative requirement, GAO reviewed the weaknesses in the Army's internal controls over the Blue Grass Army Depot's category I rockets.GAO noted that: (1) based on information about the causes of the discrepancies identified at the Blue Grass Army Depot, GAO identified the following internal controls weaknesses that resulted in a loss of accountability and control over the category...
Navy Mine Warfare: Plans to Improve Countermeasures Capabilities Unclear
NSIAD-98-135: Published: Jun 10, 1998. Publicly Released: Jun 10, 1998.
Pursuant to a congressional request, GAO reviewed the Navy's mine countermeasures efforts, focusing on the: (1) Navy's plans for improving mine countermeasures (MCM) capabilities; (2) status of current research, development, test, and evaluation (RDT&E) programs; and (3) process the Department of Defense (DOD) used to prepare the annual certification required by Public Law 102-190.GAO noted that:...
Defense Working Capital Funds: DOD Faces Continued Challenges in Eliminating Advance Billing
T-AIMD/NSIAD-97-221: Published: Jul 22, 1997. Publicly Released: Jul 22, 1997.
GAO discussed the Department of Defense's (DOD) working capital funds, formerly known as the Defense Business Operations Fund (DBOF), focusing on: (1) a brief overview of fund operations and objectives; (2) a more detailed perspective of cash management operations; and (3) GAO's concerns with the cash situation through fiscal year (FY) 1998.GAO noted that: (1) in creating DBOF, DOD consolidated th...
Defense Programs: Opportunities to Reform Key Business Practices
NSIAD-97-99R: Published: Mar 5, 1997. Publicly Released: Mar 20, 1997.
Pursuant to a congressional request, GAO summarized information on the defense budget and Department of Defense (DOD) infrastructure, inventory management, financial management, and acquisition programs.GAO noted that: (1) it has reported on problems and made numerous suggestions for improvements and efficiencies in DOD's infrastructure, inventory management, financial management, and acquisition...
JFMIP News: A Newsletter for Government Financial Managers, Fall 1997, Vol. 9, No. 3
159627: Jan 1, 1997
The Joint Financial Management Improvement Program provided information on its current financial management initiatives, activities, and practices...
DOD 'M' Accounts
AIMD-94-84R: Published: Feb 24, 1994. Publicly Released: Feb 24, 1994.
GAO discussed regulations concerning merged (M) appropriation account balances within the Department of Defense (DOD) and requested information on actions that DOD is taking to reconcile the remaining M accounts...
NATO Nuclear Bases: U.S. Should Seek Needs Reassessment and Increased Alliance Contributions
NSIAD-94-84: Published: Dec 23, 1993. Publicly Released: Dec 23, 1993.
GAO provided information on U.S. nuclear bombs stored at North Atlantic Treaty Organization (NATO) nuclear strike bases, focusing on the: (1) nuclear strike base requirement; (2) U.S. costs associated with supporting the NATO nuclear mission; and (3) problems U.S. Air Forces in Europe (USAFE) have in implementing and monitoring allied compliance with bilateral agreements.GAO found that: (1) NATO c...