United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2000-09-27 monographic deposited born digital 17 p. GA 1.13:T-AIMD-00-334 https://www.govinfo.gov/app/details/GAOREPORTS-T-AIMD-00-334 P0b002ee18039d39a f:ai00334t DGPO 2010-08-12 2011-03-28 GAOREPORTS-T-AIMD-00-334 machine generated eng fdlp REPORT GAOREPORTS-T-AIMD-00-334 T-AIMD-00-334 Financial statement audits Accountability Financial management systems Internal controls Noncompliance Accounting standards Reporting requirements U.S. Government Standard General Ledger Food Stamp Program USDA Homeless Children Nutrition Program Forest Service Foundation Financial Information System Testimony AIMD Pursuant to a congressional request, GAO discussed Department of Agriculture (USDA) financial management issues, focusing on USDA's challenges in: (1) implementing the Federal Credit Reform Act of 1990 and related accounting standards; (2) reconciling its Fund Balance with Treasury accounts; (3) addressing weaknesses in the Forest Service's financial accounting and reporting; and (4) correcting certain other material internal control weaknesses.<p/>GAO noted that: (1) USDA continues to face major challenges in correcting severe and long-standing financial management problems and achieving financial accountability; (2) during the last 2 years USDA financial managers have taken these challenges seriously and made a commitment of resources not only to resolve financial management weaknesses that have precluded the agency from receiving an unqualified, or "clean" opinion on its financial statements, but also to begin moving toward a long-term goal of achieving financial accountability; (3) there is one notable exception, however, to GAO's assessment of USDA's efforts; (4) in August 2000, GAO reported that the Rural Development Service, one of USDA's major component agencies, has made slow progress in improving credit program cost estimates and missed several milestone dates because of a shortage in both the staff and funding resources that are needed to resolve long-standing credit reform weaknesses; and (5) because of this issue, USDA is likely several years away from achieving financial accountability. https://www.govinfo.gov/content/pkg/GAOREPORTS-T-AIMD-00-334/html/GAOREPORTS-T-AIMD-00-334.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-T-AIMD-00-334/pdf/GAOREPORTS-T-AIMD-00-334.pdf GAO/T-AIMD-00-334 https://www.govinfo.gov/app/details/GAOREPORTS-T-AIMD-00-334 Testimony GAO/T-AIMD-00-334; Financial Management: USDA Continues to Face Major; Financial statement audits Accountability Financial management systems Internal controls Noncompliance Accounting standards Reporting requirements U.S. Government Standard General Ledger Food Stamp Program USDA Homeless Children Nutrition Program Forest Service Foundation Financial Information System