ADA359221 Financial Management: Problems in Accounting for Navy Transactions Imp
Accession Number : ADA359221Title : Financial Management: Problems in Accounting for Navy Transactions Impair Funds Control and Financial Reporting.
Corporate Author : GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING AND INFORMATION MANAGEMENT DIV
PDF Url : ADA359221
Report Date : JAN 1999
Pagination or Media Count : 38
Abstract : The Department of the Navy's inability to accurately account for its disbursements and collections is a serious, long-standing financial management problem. As we have previously reported, the Department of Defense's (DOD) continuing problems with its complex and inefficient payment processes generally do not permit a transaction to be properly recorded when it occurs, including the matching of a transaction with the related obligation--a critical funds control measure. Problem disbursements result from the difficulties in properly recording transactions, including matching disbursements with related obligations, well after the transactions have occurred. Our previous reports on DOD'S problem disbursements, listed at the end of this report, detailed long-standing concerns in this area, such as the failure to identify the root causes of DOD'S disbursing problems and therefore determine which of its numerous initiatives will improve the problem areas. Our reports also provided recommendations for needed actions to begin to address these problems.
Descriptors : *ACCOUNTING, *FINANCIAL MANAGEMENT, *NAVY, *DISBURSEMENTS, CONTROL, DEPARTMENT OF DEFENSE, ACCURACY, MONEY.
Subject Categories : Economics and Cost Analysis
Distribution Statement : APPROVED FOR PUBLIC RELEASE
看起来还不错，就是不知道里边有没有货
虽然用不到，还是要回复表示支持！ Thank you very much for your sharing !!!!!!!!!!
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