Financial Management: Continued Top Management Support Needed to Improve HHS' Accounting Systems : Report to the Secretary of Health and Human ServicesThe Office, 1988 - 85 pages |
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Page 18
... fund balances . We found unexpended fund balance differences of over $ 3 billion between their accounting records and the financial reports submitted to Treasury . The operating divisions did not know why these large differ- ences ...
... fund balances . We found unexpended fund balance differences of over $ 3 billion between their accounting records and the financial reports submitted to Treasury . The operating divisions did not know why these large differ- ences ...
Page 19
... fund balance of about $ 111 million for the Human Development Services appropriations , whereas about $ 18 million was reported as unobligated on the Year - End Closing Statement . Federal agencies are required to reconcile their unexpended ...
... fund balance of about $ 111 million for the Human Development Services appropriations , whereas about $ 18 million was reported as unobligated on the Year - End Closing Statement . Federal agencies are required to reconcile their unexpended ...
Page 20
... unexpended appropriation fund balance and Trea- sury's records , and we noted that these differences had not been recon- ciled . In addition , we noted that there was not adequate fund control , with millions of dollars of unsupported ...
... unexpended appropriation fund balance and Trea- sury's records , and we noted that these differences had not been recon- ciled . In addition , we noted that there was not adequate fund control , with millions of dollars of unsupported ...
Page 49
... Fund Balances Need to Be Effectively Accounted or The Department's operating divisions did not effectively account for and control billions of dollars in appropriation fund balances . We found that they did not reconcile unexpended fund ...
... Fund Balances Need to Be Effectively Accounted or The Department's operating divisions did not effectively account for and control billions of dollars in appropriation fund balances . We found that they did not reconcile unexpended fund ...
Page 50
... Fund fferences Is The GAO Policy and Procedures Manual for Guidance of Federal Agencies states that each agency , in ... unexpended fund balance . Appropriations are available for obligation during the fiscal year or years specified by ...
... Fund fferences Is The GAO Policy and Procedures Manual for Guidance of Federal Agencies states that each agency , in ... unexpended fund balance . Appropriations are available for obligation during the fiscal year or years specified by ...
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Common terms and phrases
Accountability and Control accounting system problems accounting system weaknesses accounts payable accounts receivable accurate adequate Administration's general ledger advance balance agency's amount Assistant Secretary audit disallowances automated Chief Financial Officer Comments Control Over Resources corrective actions debt collection Department of Health ensure Financial Integrity Act financial management systems Financial Position financial statements financial systems Financing Administration grant recipients Health and Human Health Care Financing Health Resources HHS Comment HHS Inspector HHS Lacks Accountability HHS Operating Divisions Human Services identified implementation Improve HHS Indian Health Service Integrity Act report Involvement Is Needed ledger system loan Management's Continued Involvement ment millions of dollars Payment Management System Phoenix Project Plan programmatic systems Report on Financial requirements Resources and Services September 30 Services Administration officials Services Administration's Social Security Administration SSA's Supplemental Security Income system enhancement efforts Top Management's Continued unexpended fund balance unobligated fund balance Year-End Closing Statement
Popular passages
Page 1 - Operations not later than 60 days after the date of the report and to the House and Senate Committees on Appropriations with the agency's first request for appropriations made more than 60 xiays after the date of the report.
Page 8 - Services is the Cabinet-level department of the Federal executive branch most concerned with people and most involved with the Nation's human concerns. In one way or another — whether it is mailing out social security checks or making health services more widely available — HHS touches the lives of more Americans than any other Federal agency. It is literally a department of people serving people, from newborn infants to our most elderly citizens.
Page 14 - Financial Integrity Act of 1982 (31 USC 3512(b) and (c)), agency managers are given the primary responsibility for maintaining adequate systems of internal control and accounting. The act requires agency heads to report annually to the President and the Congress on the status of these systems, and it holds managers responsible for correcting identified deficiencies.
Page 48 - The primary responsibility for establishing and maintaining adequate systems of accounting and Internal control, including Internal audit, is vested by the Budget and Accounting Procedures Act of 1950 in the Federal Government agencies themselves.
Page 56 - Service, which includes the Alcohol, Drug Abuse and Mental Health Administration; the Centers for Disease Control; the Food and Drug Administration; the Health Resources and Services Administration; and the National Institutes of Health.
Page 8 - ... approved programs and activities of the Department and promotes general public understanding of the Department's goals, programs, and objectives. The Secretary administers these functions through the Office of the Secretary and the five Operating Divisions, which include: the Social Security Administration, the Health Care Financing Administration, the Office of Human Development Services, the Public Health Service, and the Family Support Administration.
Page 56 - Health; the Alcohol, Drug Abuse, and Mental Health Administration; the Health Resources and Services Administration; and the lndian Health Service.
Page 42 - Social Security Administration: Stable Leadership and Better Management Needed to Improve Effectiveness.
Page 10 - Department policy and program planning appropriately reflects the results of these activities. General Counsel The General Counsel furnishes legal advice to the Office of the Secretary and to the Operating and Staff Components of the Department. Management and Budget The Assistant Secretary for Management and Budget provides advice and guidance to the Secretary on administrative and financial management...
Page 48 - ... record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, balanced account groups, and organizational components.