Illegal Transactions Under the Army Stock Fund
Title | Illegal Transactions Under the Army Stock Fund PDF eBook |
Author | United States. General Accounting Office |
Publisher | |
Pages | 28 |
Release | 1963 |
Genre | Fort Lewis (Wash.) |
ISBN |
Supplemental Report to Congress of United States
Title | Supplemental Report to Congress of United States PDF eBook |
Author | |
Publisher | |
Pages | 28 |
Release | 1963 |
Genre | Fort Lewis (Wash.) |
ISBN |
Financial Management
Title | Financial Management PDF eBook |
Author | U S Government Accountability Office (G |
Publisher | BiblioGov |
Pages | 42 |
Release | 2013-08 |
Genre | |
ISBN | 9781289274795 |
GAO reviewed the magnitude of a series of Department of Defense (DOD) obligation adjustments to determine whether: (1) the procedures the Army and Air Force used to calculate and record the adjustments were proper; and (2) the adjustments complied with existing legal requirements. GAO found that: (1) it was not in the government's interest for DOD to augment current appropriations through retroactive accounting adjustments which it did not fully disclose to Congress for approval; (2) DOD used inadequate methods to inform Congress of the impact of obligational adjustments on budget authority; (3) the use of statistical sampling to estimate and adjust recorded obligations was illegal, since the Air Force and the Army could not identify specific transactions or support calculated totals; (4) the adjustments provided additional obligational resources in excess of the amounts DOD requested from Congress; and (5) an accounting policy change was necessary to bring DOD into compliance with accepted accounting principles and standards.
Financial Management
Title | Financial Management PDF eBook |
Author | United States. General Accounting Office |
Publisher | |
Pages | 34 |
Release | 1987 |
Genre | |
ISBN |
GAO reviewed the magnitude of a series of Department of Defense (DOD) obligation adjustments to determine whether: (1) the procedures the Army and Air Force used to calculate and record the adjustments were proper; and (2) the adjustments complied with existing legal requirements. GAO found that: (1) it was not in the government's interest for DOD to augment current appropriations through retroactive accounting adjustments which it did not fully disclose to Congress for approval; (2) DOD used inadequate methods to inform Congress of the impact of obligational adjustments on budget authority; (3) the use of statistical sampling to estimate and adjust recorded obligations was illegal, since the Air Force and the Army could not identify specific transactions or support calculated totals; (4) the adjustments provided additional obligational resources in excess of the amounts DOD requested from Congress; and (5) an accounting policy change was necessary to bring DOD into compliance with accepted accounting principles and standards.
Background Material on Economic Impact of Federal Procurement
Title | Background Material on Economic Impact of Federal Procurement PDF eBook |
Author | United States. Congress. Joint Economic Committee. Subcommittee on Federal Procurement and Regulation |
Publisher | |
Pages | 182 |
Release | 1964 |
Genre | Government purchasing |
ISBN |
Background Material on Economic Aspects of Military Procurement and Supply
Title | Background Material on Economic Aspects of Military Procurement and Supply PDF eBook |
Author | United States. Congress. Joint Economic Committee |
Publisher | |
Pages | 196 |
Release | 1964 |
Genre | United States |
ISBN |
Hearings, Reports and Prints of the Joint Economic Committee
Title | Hearings, Reports and Prints of the Joint Economic Committee PDF eBook |
Author | United States. Congress. Joint Economic Committee |
Publisher | |
Pages | 1248 |
Release | 1964 |
Genre | Legislative hearings |
ISBN |