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Financial Management: Misstatements of NASA's Statement of Budgetary Resources

A letter report issued by the General Accounting Office with an abstract that begins "In June 2000, the House Committee on Science identified a significant discrepancy between an amount reported in the National Aeronautic and Space Administration's (NASA) audited financial statements for fiscal year 1999 and its submission in the President's Budget for fiscal year 2001. NASA's 1999 financial statement was misstated by a reported $644 million. The misstatement was in the "Recoveries of Prior Yea… more

Date: March 30, 2001

Creator: United States. General Accounting Office.

Item Type: Report

Partner: UNT Libraries Government Documents Department

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Medicaid Financial Management: Steps Taken to Improve Federal Oversight but Other Actions Needed to Sustain Efforts

A letter report issued by the Government Accountability Office with an abstract that begins "Medicaid--the federal-state health care financing program--covered over 56 million people at a cost of $295 billion in fiscal year 2004, the latest fiscal year for which complete data are available. The Centers for Medicare & Medicaid Services (CMS) is the federal agency responsible for overseeing states' Medicaid programs and ensuring the propriety of expenditures reported by states for federal reimbur… more

Date: June 22, 2006

Creator: United States. Government Accountability Office.

Item Type: Report

Partner: UNT Libraries Government Documents Department

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Financial Management Systems: Core Financial Systems at the 24 Chief Financial Officers Act Agencies

Correspondence issued by the General Accounting Office with an abstract that begins "GAO was asked to identify the core financial systems used at each of the CFO Act agencies as of September 30, 2002, and the status of any agency plans to update core financial systems. Core financial systems, as defined by the Joint Financial Management Improvement Program, include managing general ledger, funding, payments, receivables, and certain basic cost functions. The core financial systems receive data … more

Date: June 27, 2003

Creator: United States. General Accounting Office.

Item Type: Text

Partner: UNT Libraries Government Documents Department

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DHS Financial Management: Continued Effort Needed to Address Internal Control and System Challenges

Testimony issued by the Government Accountability Office with an abstract that begins "GAO reported that the Department of Homeland Security (DHS) had made considerable progress toward obtaining a clean opinion on its financial statements. For example, DHS reduced the number of audit qualifications from 11 in 2005 to 1 in 2010. DHS is working to resolve the deficiencies in the U.S. Coast Guard's (USCG) ability to complete certain reconciliations and provide evidence supporting certain component… more

Date: November 15, 2013

Creator: United States. Government Accountability Office.

Item Type: Text

Partner: UNT Libraries Government Documents Department

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Financial Management: Financial Audit Results at GSA, EPA, and DOT

A statement of record issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO discussed the results of the financial statement audits of the General Services Administration (GSA), the Environmental Protection Agency (EPA), and the Department of Transportation (DOT)."

Date: September 30, 1999

Creator: United States. General Accounting Office.

Item Type: Text

Partner: UNT Libraries Government Documents Department

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DOD Financial Management: Improvements Needed in Prompt Payment Monitoring and Reporting

Correspondence issued by the Government Accountability Office with an abstract that begins "We found that while DOD has a process in place for monitoring and reporting on late-payment penalties, this process has significant flaws and omissions that result in incomplete and inaccurate data, thereby limiting the effectiveness of the process. Specifically, DODs performance measure, or metric, for late-payment penalties did not include about $54 billion of commercial payments subject to the Prompt… more

Date: June 26, 2012

Creator: United States. Government Accountability Office.

Item Type: Text

Partner: UNT Libraries Government Documents Department

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DOD Financial Management: Reported Status of Department of Defense's Enterprise Resource Planning Systems

Correspondence issued by the Government Accountability Office with an abstract that begins "The following is a list of the specific data elements that we requested DOD provide an updated status as of December 31, 2011, for each of the ERPs."

Date: March 30, 2012

Creator: United States. Government Accountability Office.

Item Type: Text

Partner: UNT Libraries Government Documents Department

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DOD Financial Management: Numerous Challenges Must Be Addressed to Achieve Auditability

Testimony issued by the Government Accountability Office with an abstract that begins "As one of the largest and most complex organizations in the world, the Department of Defense (DOD) faces many challenges in resolving serious problems in its financial management and related business operations and systems. DOD is required by various statutes to (1) improve its financial management processes, controls, and systems to ensure that complete, reliable, consistent, and timely information is prepar… more

Date: July 28, 2011

Creator: United States. Government Accountability Office.

Item Type: Text

Partner: UNT Libraries Government Documents Department

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FAA Financial Management: Further Actions Needed to Achieve Asset Accountability

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO assessed the Federal Aviation Administration's (FAA) property, plant, and equipment (PP&E) and inventory asset accountability problems, focusing on: (1) the key issues FAA must resolve in order to achieve accountability over its PP&E and inventory; and (2) whether FAA is taking appropriate actions to resolve these issues in a timely manner."

Date: July 30, 1999

Creator: United States. General Accounting Office.

Item Type: Report

Partner: UNT Libraries Government Documents Department

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Financial Management Systems: DHS Faces Challenges to Successfully Consolidate Its Existing Disparate Systems

Testimony issued by the Government Accountability Office with an abstract that begins "In June 2007, GAO reported that the Department of Homeland Security (DHS) had made little progress in integrating its existing financial management systems and made six recommendations focused on the need for DHS to define a departmentwide strategy and embrace disciplined processes. In June 2007, DHS announced its new financial management systems strategy, called the Transformation and Systems Consolidation (… more

Date: October 29, 2009

Creator: United States. Government Accountability Office.

Item Type: Text

Partner: UNT Libraries Government Documents Department

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Financial Management: Improvements Needed in National Flood Insurance Program's Financial Controls and Oversight

A letter report issued by the Government Accountability Office with an abstract that begins "Due to the federal government's role as guarantor, floods impose an enormous potential financial burden on the federal government. Consequently, decision makers at the Department of Homeland Security (DHS), the Federal Emergency Management Agency (FEMA), and the Congress need accurate and timely financial information to assess the effectiveness of the National Flood Insurance Program (NFIP). This report… more

Date: December 22, 2009

Creator: United States. Government Accountability Office.

Item Type: Report

Partner: UNT Libraries Government Documents Department

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DOD Financial Management: Adjudication of Butterbaugh Claims for the Restoration of Annual Leave or Pay

Correspondence issued by the Government Accountability Office with an abstract that begins "This report formally transmits a briefing in response to section 1045 of the National Defense Authorization Act for Fiscal Year 2008. The Act required GAO to review and report on the adjudication of claims filed as a result of the 2003 decision by the U.S. Court of Appeals for the Federal Circuit in the case of Butterbaugh v. Department of Justice. In that case, the Court decided that federal employees w… more

Date: July 28, 2008

Creator: United States. Government Accountability Office.

Item Type: Text

Partner: UNT Libraries Government Documents Department

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DOD Financial Management: The Army Faces Significant Challenges in Achieving Audit Readiness for Its Military Pay

Testimony issued by the Government Accountability Office with an abstract that begins "We found that the Army could not readily identify a complete population of Army payroll accounts for fiscal year 2010, given existing procedures and systems. The Army and DFAS-IN did not have an effective, repeatable process for identifying the population of active duty payroll accounts. In addition, the Defense Manpower Data Center (DMDC), DODs central source for personnel information, did not have an effec… more

Date: March 22, 2012

Creator: United States. Government Accountability Office.

Item Type: Text

Partner: UNT Libraries Government Documents Department

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DOD Financial Management: Weaknesses in Controls over the Use of Public Funds and Related Improper Payments

A publication issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is required to design and implement effective internal controls, including controls over its use of public funds ("funds controls") and controls over its payment processes ("payment controls"). As a steward of the public's resources, DOD is responsible and accountable for (1) using public funds efficiently and effectively and for the purposes and within the time frames and … more

Date: September 22, 2011

Creator: United States. Government Accountability Office.

Item Type: Text

Partner: UNT Libraries Government Documents Department

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DOD Financial Management: Challenges in Attaining Audit Readiness and Improving Business Processes and Systems

Testimony issued by the Government Accountability Office with an abstract that begins "GAOs recent work highlights the types of challenges facing the Department of Defense (DOD) as it strives to attain audit readiness and reengineer its business processes and systems. The urgency in addressing these challenges has been increased by the goals of an auditable DOD Statement of Budgetary Resources (SBR) by the end of fiscal year 2014 and a complete set of auditable financial statements by the end … more

Date: April 18, 2012

Creator: United States. Government Accountability Office.

Item Type: Text

Partner: UNT Libraries Government Documents Department

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Medicare Financial Management: Clerical Errors in the Medicare Hospital Insurance and Supplementary Medical Insurance Trust Funds

Correspondence issued by the General Accounting Office with an abstract that begins "In a fiscal year 1999 accountability report to Congress, the Health Care Financing Administration (HCFA) made several clerical errors in the accounting of Medicare trust funds, which caused the Hospital Insurance (HI) Trust Fund to be overinvested by about $14 billion and the Supplementary Medical Insurance (SMI) Trust Fund to be underinvested by about $18 billion. Because of these errors, the HI Trust Fund ear… more

Date: October 31, 2000

Creator: United States. General Accounting Office.

Item Type: Text

Partner: UNT Libraries Government Documents Department

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Financial Management Systems: Status of OMB's Review of Financial System Projects

Correspondence issued by the Government Accountability Office with an abstract that begins "OMB developed the June 2010 memorandum in consultation with the CFO Council and created FSAB to assist in its oversight and review of agency financial system projects as announced in the June 2010 memorandum. In November 2010, OMB reported an overall budget savings of $1.6 billion as a result of decisions to postpone, cancel, or revise the scope of projects initially reviewed. In response to our survey, … more

Date: February 8, 2012

Creator: United States. Government Accountability Office.

Item Type: Text

Partner: UNT Libraries Government Documents Department

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DOD Financial Management: Challenges in the Implementation of Business Systems Could Impact Audit Readiness Efforts

A publication issued by the Government Accountability Office with an abstract that begins "As one of the largest and most complex organizations in the world, the Department of Defense (DOD) faces many challenges in resolving its long-standing financial and related business operations and system problems. DOD is in the process of implementing modern multifunction enterprise resource planning (ERP) systems to replace many of its outdated legacy systems. The ERPs are intended to perform business-r… more

Date: October 27, 2011

Creator: United States. Government Accountability Office.

Item Type: Text

Partner: UNT Libraries Government Documents Department

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Financial Management: Annual Costs of Forest Service's Timber Sales Program Are Not Determinable

Correspondence issued by the General Accounting Office with an abstract that begins "GAO reviewed the Forest Services total costs associated with its timber sales program for fiscal years 1998 and 1999. Serious accounting and financial reporting deficiencies at the Forest Service during fiscal years 1998 and 1999 precluded GAO from making an accurate determination of the total federal costs for the timber sales program. These deficiencies made the Forest Service's cost information totally unrel… more

Date: September 21, 2001

Creator: United States. General Accounting Office.

Item Type: Text

Partner: UNT Libraries Government Documents Department

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Financial Management: Poor Internal Controls Expose Department of Education to Improper Payments

A letter report issued by the General Accounting Office with an abstract that begins "Internal control weaknesses in the Department of Education's payment processes make the department vulnerable to improper payments. GAO focused on three types of disbursements made from May 1998 through September 2000--grants and loans totaling $181.4 billion, third party drafts totaling $55 million, and government purchase card transactions totaling $22 million. In the grant and loan area, edit checks and oth… more

Date: September 28, 2001

Creator: United States. General Accounting Office.

Item Type: Report

Partner: UNT Libraries Government Documents Department

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Financial Management: Census Monitoring Board Disbursements, Internal Control Weaknesses, and Other Matters

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the financial management of the Census Monitoring Board (CMB), focusing on: (1) information on seven specific matters contained in congressional requests; (2) an audit relating to all CMB out-of-town travel disbursements and all other financial transactions over $200 from CMB's inception in June 1998 through March 31, 2000, which resulted in GAO auditing about … more

Date: September 29, 2000

Creator: United States. General Accounting Office.

Item Type: Report

Partner: UNT Libraries Government Documents Department

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DOD Financial Management: Numerous Challenges Must Be Addressed to Improve Reliability of Financial Information

Date: July 27, 2011

Creator: United States. Government Accountability Office.

Item Type: Text

Partner: UNT Libraries Government Documents Department

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DOD Financial Management: Integrated Approach, Accountability, and Incentives Are Keys to Effective Reform

Testimony issued by the General Accounting Office with an abstract that begins "The results of the Defense Department (DOD) financial audit for fiscal year 2000 highlight long-standing financial management weaknesses that continue to plague the military. These weaknesses not only hamper the department's ability to produce timely and accurate financial management information but also unnecessarily increase the cost of carrying out its missions. Although DOD has made incremental improvement, it … more

Date: May 8, 2001

Creator: United States. General Accounting Office.

Item Type: Text

Partner: UNT Libraries Government Documents Department

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DOD Financial Management: Integrated Approach, Accountability, Transparency, and Incentives Are Keys to Effective Reform

Testimony issued by the General Accounting Office with an abstract that begins "Financial management problems at the Department of Defense (DOD) are complex, long-standing, and deeply rooted throughout its business operations. DOD's financial management deficiencies represent the single largest obstacle to achieving an unqualified opinion on the U.S. government's consolidated financial statements. So far, none of the military services or major DOD components have passed the test of an independe… more

Date: March 6, 2002

Creator: United States. General Accounting Office.

Item Type: Text

Partner: UNT Libraries Government Documents Department