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 <subject>Financial management</subject>
 <subject>Federal agency accounting systems</subject>
 <subject>Federal property management</subject>
 <subject>Inventory control</subject>
 <subject>Internal controls</subject>
 <subject>Financial statement audits</subject>
 <subject>Accountability</subject>
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 <title>Forest Service: Financial Management Issues</title>
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<abstract>Financial management problems have continued to plague the Forest
Service--as reflected in the adverse opinion of the Agriculture
Department&apos;s (USDA) Inspector General (IG) on the Forest Service&apos;s
fiscal year 1995 financial statement. Because of the severity of these
problems, the Forest Service did not prepare financial statements for
fiscal year 1996 but chose instead to focus on problem resolution.
Financial statements were prepared for fiscal year 1997, and the audit
of those statements is near completion; as of July 1, 1998, the USDA IG
was finalizing its report. These two testimonies focus primarily on the
fiscal year 1995 audit results, which disclosed several serious
weaknesses, most of which still exist today. GAO also briefly discusses
the Forest Service&apos;s plans to address these weaknesses.</abstract>
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<note>Testimony</note>
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 <topic>Federal agency accounting systems</topic>
 <topic>Federal property management</topic>
 <topic>Inventory control</topic>
 <topic>Internal controls</topic>
 <topic>Financial statement audits</topic>
 <topic>Accountability</topic>
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