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GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV


Click on the titles below to find US government-authored or -collected reports written by GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV

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Interagency Collaboration: Implications of a Common Alignment of World Regions among Select Federal Agencies 11 JUL 2011 41 pages
Authors:  John H. Pendleton; Jacquelyn L. Williams; Marie Mak; Tetsuo Miyabara; Joseph Capuano; Susan Ditto; Nicole Harms; Farahnaaz Khako; Kevin O'Neill; Michael Silver; Matthew Spiers; Amie Steele; GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is available for sale.To carry out complex national security initiatives--such as combating illicit financing of terrorist activities, undertaking development projects in conflict zones, and countering piracy off the Horn of Africa--U.S. government agencies must coordinate with a large number of organizations in their planning efforts. Our prior work on the federal government's national security initiatives has determined that U.S. agencies face a number of challenges to effectively collaborating with one another, potentially resulting ...


CHEMICAL DEMILITARIZATION: Additional Management Actions Needed to Meet Key Performance Goals of DoD's Chemical Demilitarization Program DEC 2007 94 pages
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is available for sale.In 1985, Congress directed DOD to destroy the U.S. stockpile of lethal chemical agents and munitions in the United States. DOD designated the Department of the Army as its executive agent for the program, and the Army established the Chemical Demilitarization Program, which was charged with the destruction of the original stockpile at nine storage sites. Figure 1 shows the locations of the nine storage sites; the number of items, ...


Chemical and Biological Defense; Observations on DoD's Plans to Protect U.S. Forces 17 MAR 98
Authors:  Mark E. Gebicke; GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.In examining DOD'S experience in preparing its forces to defend against potential chemical and biological agent attacks during the Gulf War, we identified numerous problems. Specifically, we found shortages in individual protective equipment, inadequate chemical and biological agent detection devices, inadequate command emphasis on chemical and biological capabilities, and deficiencies in medical personnel training and supplies. While many deficiencies noted during the Gulf War remain unaddressed today, DOD has increasingly ...


Defense Management Challenges Facing DOD in Implementing Defense Reform Initiatives 13 MAR 1998 31 pages
Authors:  David R. Warren; GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is available for sale.I am pleased to be here today to present our observations, based on past and ongoing work, on the Department of Defense's (DOD) latest reform initiatives. These initiatives are described in the Defense Reform Initiative (DRI) Report, which was issued by DOD in November 1997. DOD is attempting to bring about a revolution in its business and support operations by identifying and adopting the best business practices from the private ...


Budget Issues: Analysis of Unexpected Balances at Selected Civil Agencies SEP 86
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.This GAO report was undertaken to identify the reasons that affect the levels of unexpended balances, to identify any patterns in the unexpended balances among agencies and programs, and to determine if civil spending and obligation rates are stable. This report consists of five appendixes. Appendix I provides the background for the study, including its objectives, scope, and methodology. Appendix II contains statistics on unexpended balances that update the January ...


Budget Issues: Immigration to the United States - Federal Budget Impacts 1984-1995 AUG 86
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.This study established fiscal year 1984 as a baseline and we identified, and where necessary estimated, major federal immigrant-related outlays and revenues for that period. It then projected these data to yield 1990 and 1995 estimates under three different sets of assumptions (scenarios) as to the future social, economic, and political environment.


CPA (Cerified Public Accountants) Audit Quality: Inspectors General Find Significant Problems DEC 85
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.This report contains recommendations to the statutory inspectors general for improving the audit quality review process. The recommendations include calling for the statutory IGs to (1)revise policies for taking actions against CPAs on unacceptable audits, (2) work with the AICPA and state boards of accountancy to expedite referrals to these bodies, and (3) compile, analyze, and use the results of desk reviews and quality control reviews to identify and correct ...


Improper Use of Industrial Funds by Defense Extended the Life of Appropriations Which Otherwise Would Have Expired 05 JUN 1984
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.By improperly using industrial funds, which are revolving funds modeled after businesslike operations, Defense carried over $35 million in work from fiscal year 1982 to 1983. This work, financed with Operation and Maintenance funds that otherwise would have expired, Maintenance funds that otherwise would have expired, extended the 1-year life of those funds. Although this $35 million in workload carryover at the six industrial fund activities visited is not statistically ...


Status of Internal Audit Capabilities of Federal Agencies without Statutory Inspectors General 04 MAY 1984
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.This report contains the results of GAO's survey questionnaires on internal audit capabilities of federal agencies without statutory inspectors general. The 99 federal organizations which responded vary greatly in funding and in staff size. This study shows that some agencies are not complying with OMB Circulars A-50 and A-73, which address audits of federal operations and programs and audit followup; and with GAO's Standards for Audit of Governmental Organizations, Programs, ...


Internal Controls Can Be Improved to Help Ensure Proper and Correct Military Retirement Payments 28 FEB 1984
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.Military services pay 1.4 million retirees and survivors about $14 billion each year. A GAO audit found that payments could be made to ineligible, fictitious, or dead persons. Important pay systems' controls, designed to ensure proper or correct payments, were inadequate, not followed, or nonexistent. For example, the Navy and Marine Corps lacked adequate separation of duties and internal checks to ensure that payments were made only to those retirees ...


Federal and State Initiatives Needed to Improve Productivity and Reduce Administrative Costs of the Aid to Families with Dependent Children and Food Stamp Programs 02 FEB 1984
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.Administrative costs in the Aid to Families with Dependent Children and Food Stamp programs have increased at a more rapid pace than benefit payments to recipients. In reviewing the operation of these programs by local welfare offices in eight states, GAO found opportunities for productivity improvements that could reduce administrative costs. If these improvements were made nationwide, millions of dollars could be saved each year. Taking advantage of the opportunities ...


Increased Use of Productivity Management Can Help Control Government Costs 10 NOV 1983
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.Increased use of productivity management--a management approach that involves developing an organization wide productivity plan with goals and accountability mechanisms--can significantly reduce government costs while maintaining quality and timeliness. Federal government productivity has grown at an average annual rate 1.5 percent in recent years, a relatively low rate in the opinion of experts and in comparison with the experience of many public and private organizations that have productivity management efforts. ...


Department of Defense Progress in Resolving Contract Audits 27 OCT 1983
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.This report responds to request for evaluation of the Department of Defense's (DOD's) contract audit resolution system. The purpose of this system is to ensure that managers fully consider and implement, when appropriate, contract audit recommendations within prescribed time frames. Almost all the contract audits are conducted by the Defense Contract Audit Agency (DCAA). DCAA audits contractor cost estimates (preaward audits) as well as contractor costs and operations (post award ...


Value Engineering Should Be Improved as Part of the Defense Department's Approach to Reducing Acquisition Cost 27 SEP 1983
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.Value engineering, a technique for reducing cost and improving productivity, has been used by Defense for 20 years. Recently, the Department has stressed this technique to reduce weapon systems acquisition costs under defense contracts. Although increased savings have been reported, Defense was still more than $300 million short of its fiscal 1982 savings goal. Navy lagged behind the other services. GAO believes that value engineering should be integrated into Defense's ...


Inadequate Internal Controls Affect Quality and Reliability of the Civil Service Retirement System's Annual Report 22 OCT 1982
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.This report discusses the need for the Office of Personnel Management to improve the quality and reliability of the financial and actuarial information presented in the Civil Service Retirement System's annual report as required by Public Law 95-595. This review determines whether (1) the Office's internal control procedures were effective in assuring that the information presented in the annual report was reliable and that errors and omissions in the accounting ...


Improper Lobbying Activities by the Department of Defense on the Proposed Procurement of the C-5B Aircraft 29 SEP 1982 22 pages
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is available for sale.An extensive and cooperative effort was initiated and directed by officials of the Air Force and the Office of the Secretary of Defense, with the Lockheed Corporation and several other Defense and non-Defense firms, for the purpose of influencing members of the Congress on the proposed $10 billion procurement of 50 C-5B aircraft, then under consideration by the Congress. Air Force and OSD officials have violated Federal antilobbying laws by ...


Improper Lobbying Activities by the Department of Defense on the Proposed Procurement of the C-5B Aircraft 29 SEP 1982
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.An extensive and cooperative effort was initiated and directed by officials of the Air Force and the Office of the Secretary of Defense, with the Lockheed Corporation and several other Defense and non-Defense firms, for the purpose of influencing members of the Congress on the proposed $10 billion procurement of 50 C-5B aircraft, then under consideration by the Congress. Air Force and OSD officials have violated Federal antilobbying laws by ...


Need for Better Management of the Armed Forces Radiobiology Research Institute 24 MAY 1982
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.The Armed Forces Radiobiology Research Institute greatly underutilizes its computer systems. It has not adequately planned for and justified them nor has it provided adequate staff to support its software requirements. The Institute also lacks proper controls over its computer maintenance contracts. Further, inventory records do not accurately account for the Institute's equipment assets, and time and attendance procedures have not been properly administered. GAO recommends ways for correcting each ...


Improvements Needed in Operating and Using the Army Automated Facilities Engineer Cost Accounting System 19 MAY 1982
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.The Army's automated Facilities Engineer Job Order Cost Accounting System was devised to help manage a work force of about 45,000 employees charged with $2.6 billion in facility maintenance and repair projects each year. Although GAO approved the system design in 1977 with the understanding that two design deficiencies would be corrected, the system has not been effectively implemented. Army managers are not using the system. As a result (1) ...


Teleprocessing Services Contracts for the Support of Army and Navy Recruitment Should be Recompeted 24 MAR 1982
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.Both the Army and the Navy have acquired teleprocessing services from Boeing Computer Services Company to support their recruiting efforts. Both are experiencing high cost overruns. The Army's initial cost projection for the Boeing proposal was about $8.5 million for the 60-month life of the contract; it now projects a cost of about $120 million. The Navy's initial cost projection for the Boeing proposal was about $524,000 for the 42-month ...


Government Loses Revenue Because of Low Medical Care Charges to Liable Third Parties 16 DEC 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.The Government provides free medical care to eligible beneficiaries, such as service members and veterans. When a beneficiary requires treatment because of injuries caused by the negligence of another, the Government is authorized by law to recover the cost of medical care from the negligent party. From October 1, 1978, to September 30, 1980, the Government failed to recover an estimated $4 million because the rates charged were set significantly ...


Internal Controls at Department of Transportation's Federal Highway Administration 10 DEC 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.This report contains the results of our survey of accounting controls over revenue and expenditures of nine accounting stations within the Department of Transportation's Federal Highway Administration (FHWA). The survey identified weaknesses in internal controls over accounts receivable, collections, disbursements, imprest funds, and obligations. In addition, we noted a lack of audits of internal control procedures by your auditors. Our survey was based on questionnaires designed to identify potential internal ...


Need to Strengthen Audit Oversight on Existing and Future Block Grant Programs 13 NOV 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.This report summarizes the results of our recently completed review of the title XX social services grant program. The objective of the review was to assess the quality and effectiveness of the States' financial management control systems in providing adequate accountability over Federal funds. Although specific findings deal with title XX as a categorical grant program, the weaknesses identified--particularly those related to audit coverage--have a direct bearing on the issues ...


State Highway Agencies Need to Employ Independent Auditors for Audits of Federal Funds 30 OCT 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.Internal auditors' work is very useful to Federal agencies. Frequently, their work results in significant improvements which reduce costs and improve controls. Further, internal auditors can and have directly assisted principal, external auditors in performing Attachment P audits for the Federal Government. However, the main objective of internal auditors is to serve the organizations to which they report. This can impair their ability to be objective in citing violations by ...


Financial Management Problems at the Equal Employment Opportunity Commission 30 OCT 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.Although the Equal Employment Opportunity Commission has agreed to correct past deficiencies in its accounting operation, many serious deficiencies still exist that are adversely affecting the agency's ability to control appropriated money. This interim report discusses the deficiencies, which contribute to such things as unreliable accounting records and ineffective efforts to collect debts and pay bills. (Author)


Federal Agencies Still Need to Develop Greater Computer Audit Capabilities 16 OCT 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.As the Federal Government becomes increasingly dependent on computers it is even more important for auditors to ensure that computer system controls are designed and operating properly; and that computer equipment, programs, personnel, and other resources are used efficiently, effectively, and economically. Past GAO reports recommended that audit organizations do more computer auditing. In addition, the Comptroller General of the United States has issued audit standards which outline government auditors' ...


Review of the Disabled American Veterans' Financial Statements for the Year Ended December 31, 1980 15 OCT 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.GAO reviewed the report on the audit of the Disabled American Veterans' (DAV's) 1980 financial statements and the work of DAV's independent public accountant. GAO concurs with the opinion of DAV's accountant and transmits it to the Congress. Separate sections of the United States Code require annual audits of DAV's accounts by both GAO and independent public accountants. GAO believes these duplicate efforts provide little additional benefit to DAV and ...


Defense Continues to Subsidize Sales of Secondary Items to Foreign Governments Because of Poor Pricing Policies 05 OCT 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.Over the years, the Congress has made it clear that Defense appropriations are not to be used to subsidize the foreign sales program. However, according to GAO estimates, over $8 million of Defense appropriations were used to subsidize the foreign military sales program in fiscal 1979 at four inventory control points because of inadequacies in estimating replacement costs of secondary items sold from inventory. GAO believes that additional millions of ...


Non-Federal Computer Acquisition Practices Provide Useful Information for Streamlining Federal Methods 02 OCT 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.GAO's study of 18 non-Federal organizations showed that their managers are committed to using the computer effectively as a tool for achieving business goals. Their strategies and plans provide a framework and operational direction for computer acquisitions. Their practices and procedures are understood, followed, and consonant with normal business practices. GAO found that the 18 organizations studied normally completed computer equipment acquisitions in under a year. This study discusses their ...


Millions Paid out in Duplicate and Forged Government Checks 01 OCT 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.Over the last several years, the Treasury disbursed millions of dollars for duplicate and forged Government checks which were not charged to appropriations and were not handled in accord with all applicable laws. The Treasury's handling of these payments raises important policy questions which the Congress should address to see if legislative revisions are needed or the Treasury's procedures should be changed. The Treasury's failure to accurately account for and ...


Review of a Computer Hardware Acquisition for the National Oceanic and Atmospheric Administration in Boulder, Colorado 25 SEP 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.This study found: (1) The Boulder computer center is not following a pattern of noncompetitive acquisitions; (2) The recent sole-source procurement of computer hardware appears to be justified as an interim bridge to a fully competitive procurement in 1982; (3) The Boulder computer center does not appear to be mismanaged; (4) The bid protest by Computer Maintenance Technologies, Inc. , was rejected by the Department of Commerce, and the company ...


Terminating the Audit of the National Flood Insurance Program's Fiscal 1980 Financial Statements 21 SEP 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.In summary, a financial reporting system was to have been in place that should have enabled FEMA (Federal Emergency Management Agency) to effectively carry out its responsibilities under the Government Corporation Control Act. EDSF (Electronic Data Systems Federal Corporation) was to provide the necessary monthly reports of NFIP's (National Flood Insurance Program) insurance operations; FIA (Federal Insurance Administration), as program monitor, was to assure that EDSP provided accurate, complete, and ...


Weaknesses in Internal Financial and Accounting Controls at Department of Energy Accounting Stations 17 SEP 1981
Authors:  Wilbur D. Campbell; GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.This report contains the results of our survey of accounting controls over revenue and expenditure transactions at 10 accounting stations within the Department of Energy. Included were four regional offices, two operations offices, two naval reactor offices, a project office, and a power marketing office. The survey identified weaknesses in internal controls over accounts receivable, collections, disbursements, imprest funds, and obligations. In addition, we noted a lack of audits of ...


Millions in Losses Continue on Defense Stock Fund Sales to Foreign Customers 10 SEP 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.The Department of Defense continues to sell items to foreign customers from its stock fund inventory for less than estimated replacement cost. As a result, Defense appropriations are subsidizing foreign sales by millions of dollars each year--a practice the Congress wants Defense to avoid. This report discusses pricing problems similar to those reported by GAO in 1978. In establishing sales prices, Defense does not: (1) adequately consider the impact of ...


Examination of the Effectiveness of Statutory Offices of Inspector General 21 AUG 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.This report is in response to your July 14, 1980, request for a review of the 15 statutory offices of inspector general. It is a follow-up on the briefing we gave you on May 21. Based on an agreement made during our initial meeting with your staff, we did preliminary auditing at several offices, identified potential review areas, and developed a review methodology for each area. We subsequently discussed the ...


Millions Written Off in Former Service Members' Debts--Future Losses Can Be Cut 28 JUL 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.In the past few years, the Congress has expressed much interest in accounts receivable and the collections on those accounts. The Department of Defense has millions of dollars in accounts receivable resulting from former service members' debts and has been writing off millions of dollars annually as uncollectible. This report addresses how the Department of Defense can reduce this annual loss to bad debts.


Data on Small Business--Much is Collected but it Should be Integrated for Better Use 16 JUL 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.Virtually all officials we met with at Federal data gathering agencies and the Small Business Administration recognized the need for a small business data base. In our opinion, data gathering, analysis, and dissemination is a valid and important role for the Federal Government. Unquestionably, a wealth of information exists and is routinely gathered, but is not fully used due to legal and technical problems. The issues of confidentiality and access ...


Internal Control Weaknesses Contributed to the Mismanagement and Misuse of Federal Funds at Selected Community Action Agencies 10 JUL 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.This report discusses the major problems in controlling the use of Federal funds at selected community action agencies. It discusses the internal control weaknesses that have contributed to these problems, and points out that some corrective action has already been taken by several Federal agencies as a result of this review. The report also contains recommendations for strengthening the control over Federal funds administered by community action agencies.


Review of Circumstances of the Mass Removal of Statutory Inspectors General 09 JUL 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.


Status, Progress, and Problems in Federal Agency Accounting during Fiscal 1980 25 JUN 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.Federal agency accounting systems are required to conform to the principles and standards prescribed by the Comptroller General. At September 30, 1980, 193 of the 301 accounting systems in the Federal Government has been approved. However, the unapproved systems account for the expenditures of more than half the Federal budget. In addition, many systems approved over a decade ago need to be reapproved. The growing demand for Government services accompanied ...


Allegations that a Political Appointee at the Environmental Protection Agency was Exercising Control over the Office of the Inspector General 25 JUN 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.This letter is in response to a request regarding a political appointee allegedly exercising control over the Environmental Protection Agency's (EPA's) Inspector General's Office. In this regard, a copy of was supplied an article from the February 6, 1981, Chicago Tribune indicating that a Mr. James F. Browne was the political appointee in question, and that he had ordered briefings on some of the most sensitive cases in the Inspector ...


Review of Department of Transportation's Response to Recommendations in the Senate Report on the Federal Aviation Administration's En Route Air Traffic Control Computer System 01 JUN 1981
Authors:  GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND FINANCIAL MANAGEMENT DIV
The full text of this report is not available and therefore is not for sale. This information is provided for reference purposes only.In its report, the Senate investigations staff found that FAA has not effectively managed its en route computerized air traffic control system. Because of weaknesses in reporting equipment outages, lack of planning, and a poorly defined approach to managing system operations and software changes, FAA cannot be certain that the current system will operate at a level that will ensure the safety of the traveling public until the proposed replacement ...


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